Advanced Financial Reporting (Module From Bachelor Of Business Administration (Honours)) - Tung Wah College
課程名稱: |
Advanced Financial Reporting (Module From Bachelor Of Business Administration (Honours)) - Tung Wah College |
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院校名稱: |
東華學院 |
課程編號: |
23Z099189 |
範疇: |
金融服務業 |
上課模式: |
42 (FT) |
為期: |
14 WEEKS |
學費: |
6,351.00 |
入學要求: |
Year 1 Entry: Have Obtained Level 3 For Chinese Language And English Language And Level 2 For Mathematics And Liberal Studies Plus One Elective/Applied Learning Subject At Level 2 (“3322+2”) In Hkdse; Or Have Passes In As Use Of English And As Chinese Language And Culture Plus One Al Subject/ Two As Subjects In Hkale And Five Passes In Hkcee Including Chinese Language And English Language; Or Have Passes In As Use Of English And As Chinese Language And Culture Plus One Al Subject/ Two As Subjects In Hkale And Level 2 For Chinese Language And English Language Plus Passes In Three Other Subjects In Hkcee; Or Satisfactory Completion Of A Pre-Associate Degree Programme (With Gpa 2.5 Or Above); Or For Applicants Who Are Holders Of The International Baccalaureate (Ib) Diploma, They Should Have A Minimum Of 28 Points And Fulfill The Following English Language Requirements: (A) Grade 4 Or Better In The Higher Level English Language (B Syllabus); Or (B) Grade 5 Or Better In The Standard Level English Language (B Syllabus); Or (C) Grade 4 Or Better In The Higher Or Standard Level English Language (A1 Or A2 Syllabus); Or (D) Grade 4 Or Better In The Standard Level English - Text And Performance; Or (E) Grade 4 Or Better In The Standard Level English -Literature And Performance (A1 Syllabus); Or Holding Equivalent Qualifications (Such As Meeting The Admission Requirements Of A Degree Programme Offered Outside Hong Kong); Or Mature Students At 25 Years Old Or Above With A Minimum Of 3 Years Relevant Working Experience. Year 3 Entry: Satisfactory Completion (With Gpa 2.5 Or Above) Of An Associate Degree Programme Or Higher Diploma Programme Of The Relevant Subject / Discipline; Or Holding Equivalent Qualifications. |
課程大綱: |
1. Business Combination 1.1 Business Expansion And Forms Of Organization (1 Hour) 1.2 Business Combination And Acquisition Accounting (1 Hour) 1.3 Hkfrs 3 Business Combination (2 Hours) 2. Consolidation Concepts And Procedures 2.1 Accounting For Investments In Common Stock (1 Hour) 2.2 The Cost Method/The Equity Method (1 Hour) 2.3 Overview Of Consolidation Process (1 Hour) 2.4 Consolidation Procedures For Wholly Owned Subsidiaries That Are Created Or Purchased At Book Value (2 Hours) 3. Consolidation Concepts And Procedures (The Reporting Entity And Consolidation And Consolidation Of Less-Than-Wholly-Owned With No Differential) 3.1 Non-Controlling Interest (Nci) (Computation/Presentation Of Nci) (1 Hour) 3.2 The Effect Of A Non-Controlling Interest (1 Hour) 3.3 Consolidated Balance Sheet With A Less-Than-Wholly-Owned Subsidiary (2 Hours) 4. Consolidation Concepts And Procedures (Consolidation Of Wholly Owned Subsidiaries Acquired At More Than Book Value) 4.1 A Non-Controlling Interest In Conjunction With A Differential (1 Hour) 4.2 Consolidated Balance Sheet With Majority-Owned Subsidiary (1 Hour) 4.3 Consolidated Financial Statements With A Majority-Owned Subsidiary (2 Hours) 5. Intercompany Inventory Transactions 5.1 Overview Of The Consolidated Entity And Intercompany Transfer (1 Hour) 5.2 Inventory Transactions (1 Hour) 5.3 Downstream/Upstream Sale Of Inventory (2 Hours) 6. Intercompany Transfers Of Services And Noncurrent Assets 6.1 Intercompany Land Transfers (1 Hour) 6.2 Intercompany Transfers Of Depreciable Assets (2 Hours) 7. Consolidated Accounts : Accounting For Associates 7.1 Equity Method (1 Hour) 7.2 Losses In Associate (1 Hour) 7.3 Impairment Losses (1 Hour) 8. Investments In Joint Ventures 8.1 Major Types Of Joint Ventures (1 Hour) 8.2 Different Methods Of Accounting For Interests In Joint Ventures (2 Hours) 9. Foreign Currency Transactions And Financial Instruments 9.1 Foreign Currency Transactions: Initial Recognition (1 Hour) 9.2 Foreign Currency Transactions: Settlement Before The Period End (1 Hour) 9.3 Foreign Currency Transactions: Settlement After The Period End (1 Hour) 9.4 Recognition Of Exchange Differences (1 Hour) 10 Translation Of Foreign Statements 10.1 Translation Of Financial Statements To Presentation Currency (1 Hour) 10.2 Exchange Differences (1 Hour) 10.3 Further Matters Relating To The Consolidation Of Foreign Operations (2 Hours) 11 Partnerships: Formation, Operation, And Changes In Membership, Liquidation 11.1 Accounting For The Formation Of A Partnership (1 Hour) 11.2 Allocating Profit Or Loss To Partners (2 Hours) 11.3 Lump-Sum Liquidations (1 Hour) |
資歷名冊登記號碼: |
11/001047/5 |
資歷架構級別: |
5 |