Business Fundamentals - School Of Professional Education And Executive Development, Polyu
課程名稱: |
Business Fundamentals - School Of Professional Education And Executive Development, Polyu |
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院校名稱: |
香港理工大學專業進修學院 |
課程編號: |
21Z066129 |
範疇: |
商業服務 |
上課模式: |
42 HOURS |
學費: |
4,500.00 |
入學要求: |
I) 5 Passes In The Hkcee (Including English (Syllabus B) And Chinese) Or Equivalent, With At Least 2 Years Of Relevant Work Experience; Or Ii) 5 Passes In The Hkcee (Including English (Syllabus B) And Chinese) And Successful Completion Of Form 6 Or Equivalent, With At Least 1 Year Of Relevant Work Experience; Or Iii) Pre-Associate Degree Programme Graduates From Recognised Tertiary Institutions With At Least 1 Year Of Relevant Work Experience; Or Iv) Holders Of Associate Degree/Higher Diploma From Recognised Tertiary Institutions; Or V) Mature Candidates (Aged Over 25) With At Least 5 Years Of Related Managerial Or Supervisory Experience. In Addition To Providing A Portfolio On Their Organisational Involvement, Leadership And Professional Experience, Mature Candidates Are Required To: (A) Pass An Admission Test/Interview; (B) Have Studied Other Post-Secondary Programmes. |
課程大綱: |
The Business And Accounting Environment (3 Hours) -Different Types Of Businesses, Their Common Objectives And Basic Features. The Environmental Variables That Affect The Recording And Reporting Of Financial Information. The Need For Accounting As A Basis For Decision Making. Financial Statements (12 Hours) Trading And Profit And Loss Accounts, Balance Sheet And Cash Flow Statement. Further Considerations. Accounting Concepts. Analysis And Interpretation Of Financial Statement(6 Hours) Need For Analysis And Interpretation Of Financial Statements. Interpretation Techniques Including Ratio Analysis And Cash Flow Statement. Calculation And Interpretation Of Basic Financial Ratios. Limitations Of Ratio Analysis. Cost Terminologies (3 Hours) -Introduction. Manufacturing Costs. Non-Manufacturing Costs. Sunk Costs. Opportunity Cost. Relevant Cost. Variable Cost. Fixed Cost. Cost Behaviour And Cost Estimation (6 Hours) -Different Methods In Cost Estimation: High-Low Method And Basic Understanding Of Regression Method. Cost-Volume-Profit Analysis. Budgets (6 Hours) - Master Budget. Budgeting And Budgetary Control. Cash Budgets. Co-Ordination Of Budgets. Decision Making (6 Hours) -Decision Making Process; Capital Expenditure Appraisal. |
資歷架構級別: |
0 |