Accounting Theory And Policy (A Module From Master Of Accountancy Programme) - Hong Kong Baptist University
課程名稱: |
Accounting Theory And Policy (A Module From Master Of Accountancy Programme) - Hong Kong Baptist University |
|---|---|
院校名稱: |
香港浸會大學 |
課程編號: |
23Z087490 |
範疇: |
金融服務業 |
上課模式: |
36 HOURS (FULL-TIME AND PART-TIME MODE) |
為期: |
11-13 WEEKS |
學費: |
11,400.00 |
入學要求: |
Holders Of A Bachelor'S Degree In Business (Non-Accounting) Or A Related Discipline From A Recognized Tertiary Institution/ - Holders Of A Bachelor'S Degree In A Non-Business Discipline From A Recognized Tertiary Institution/ -Equiv. Note: 1.Applicants Bear The Responsibility To Confirm With Hkicpa That Their Bachelor'S Degrees Are Recognized In Meeting The Student Registration Requirements Of The Hkicpa Qp Before Applying For Admission To The Macc Prog. 2.Expecting Bachelor'S Degree Holders Who Will Acquire The Requisite Academic Qualification Before The Prog Commencement May Also Apply For Admission. 3.Both Business (Non-Accounting) And Non-Business Degree Holders Must Satisfy The Pre-Core Prog Requirements Prior To Their Completion Of The Macc Prog. The Pre-Core Prog Includes Courses On Accounting, Economics, Information Systems, Management And Statistics. Applicants Should Have Demonstrated In Their Official Academic Transcripts That They Possess Fundamental Knowledge In These Areas. Students May Also Satisfy The Pre-Core Prog Requirements By Taking Equiv. Courses In Other Recognized Progs. Participants With Deficiencies In Any Of These Courses Must Take, At Their Extra Cost, The Prescribed Pre-Core Courses (Which Are No Credit-Unit Courses With Pass/Fail Option) To Satisfy The Competency Requirements For Admission To The Hkicpa Qp. Selection Will Be Primarily Judged On The Basis Of Results In Official Academic Transcripts And Supporting Documents. However, Interviews May Be Arranged To Further Assess The Applicants’ Qualifications. Applicants Whose Bachelor'S Degrees Are Obtained From An Institution Where The Medium Of Instruction Is Not English Should Also Fulfill The Following Minimum English Proficiency Requirement: A Toefl Score Of 550 (Paper-Based Test) Or 213 (Computer-Based Test) Or 80 (Internet-Based Test)/ An Overall Band Score Of 6.0 In (Ielts)/ A Score Of 450 In The New College English Test (Cet-6) Of China Or A Pass In The Old Cet-6 Test/ Equiv. |
課程大綱: |
Introduction: Complexity Of Information, Role Of Accounting Research, Information Asymmetry, The Fundamental Issues Of Financial Accounting Theory And Research Methods (3.5 Hours) Accounting Under Ideal Conditions (2.5 Hours) The Decision-Usefulness Approach To Financial Reporting (2.5 Hours) Market-Based Accounting Research & Efficient Securities Markets (3.5 Hours) The Information Perspective On Decision Usefulness (3 Hours) The Measurement Perspective On Decision Usefulness (3 Hours) Economic Consequences (3 Hours) The Positive Theory Of Accounting (3 Hours) An Analysis Of Conflict (3 Hours) Executive Compensation (3 Hours) Earnings Management (3 Hours) Standard Setting: Theoretical And Political Issues (3 Hours) |
資歷名冊登記號碼: |
12/000192/6 |
資歷架構級別: |
6 |