Accounting For Corporations (Master Of/ Postgraduate Diploma In Professional Accounting) - The Hong Kong Polytechnic University
課程名稱: |
Accounting For Corporations (Master Of/ Postgraduate Diploma In Professional Accounting) - The Hong Kong Polytechnic University |
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院校名稱: |
香港理工大學 |
課程編號: |
23Z064725 |
範疇: |
金融服務業 |
上課模式: |
42 HOURS; Mixed-mode (PT & FT) |
學費: |
15,900.00 |
入學要求: |
Programme Requirement: 1) A Degree In Business Awarded By A Recognised Tertiary Institution (With Knowledge In Accounting, Business Law, Costing, Economics, Management And Statistics); Or 2) A Degree In Any Non-Business Discipline Awarded By A Recognised Tertiary Institution Plus Evidence Of Completion Of Pre-Entry Course(S) In May-July Designated By Polyu Graduate School Of Business. |
課程大綱: |
The Accounts Of Companies (6 Hours) Issue And Redemption Of Shares And Debentures. Companies Ordinance Governing The Redemption And Purchase Of Own Shares Out Of Capital. Accounting Standards And Guidelines (6 Hours) Statements Of Standard Accounting Practice And Guidelines Issued By The Hong Kong Accounting Standard Setting-Body Leading To The Preparation Of Company Published Accounts In Hong Kong. Preparation Of Published Accounts In Hong Kong (6 Hours) Legal Disclosure Requirements Of Hong Kong Companies Ordinance. Preparation Of Profit And Loss Account And Balance Sheet Including Necessary Notes To Accounts. Directors’ Reports. Disclosure Requirements Of The Hong Kong Stock Exchange For Quoted Companies. Business Combination (6 Hours) Different Types Of Business Combination. Changes In Capital Structure (6 Hours) Reduction In Share Capital. Reconstruction Of Capital Of Companies. Consolidation Of A Group Of Companies (6 Hours) Formation Of A Group. Features Of Consolidation. Consolidation Of Wholly Owned Subsidiaries And Partially Owned Subsidiaries. Consolidation Of A Vertical Group And A Mixed Group Of Companies. Equity Method Of Accounting. Foreign Currency Operations (6 Hours) Different Methods Of Foreign Currency Translation. Accounting Practices Of Foreign Currency Translation For Individual Companies And Group Of Companies. Cover Concept For Hedging Purpose. |
資歷架構級別: |
0 |