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Advanced Financial Accounting [Module From Bachelor Of Business Administration In Accountancy] - School Of Professional Education And Executive Development, Polyu
課程名稱: |
Advanced Financial Accounting [Module From Bachelor Of Business Administration In Accountancy] - 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: |
33Z107922 |
範疇: |
商業及管理 |
上課模式: |
39 HOURS (FT) |
為期: |
13 WEEKS (7 WEEKS FOR SUMMER TERM) |
學費: |
8,070.00 |
入學要求: |
A) Recognized Associate Degree(Ad) Or B) Higher Diploma(Hd) Or C) Equivalent Quali.* [Quali. That Are Accredited At Hkqf Level 4 But Not Titled As “Ad” Or “Hd”, E.G. “Advan. Dip.”, “Pro. Dip.” Or “Pro. Cert.”] Those Who Do Not Possess The Above-Mentioned Quali. But Have Reached The Age Of 25 Before 1 Sep, In The Year In Which They Seek Admission, May Apply As Mature Applicants(Ma). Ma Should I) Possess Relevant Work Exp. In Senior Positions Ii) Completed Post-Secondary Studies In Related Fields. [It Is Considered Case-By-Case And Some Essential Factors Would Be Considered]# Iii) Pass An Admission Test #Refer To Institution For Detailed Information *The Main Medium Of Instruction Of The Study Programs Concerned Should Be Eng. Applicants Who Have Completed Programs With Other Lang. As The Main Medium Of Instruction Are Required To Attain The Following Eng Lang. Requirement: Ielts 6.0 Or Toefl 550 (Paper Based); 80 (Internet Based) |
課程大綱: |
1. Business Combination 1.1 Introduction Of Business Combination (4.5 Hours). 2. Consolidation For Group Companies: 2.1 Consolidation At The Date Of Acquisition (Incl. The Determination Of Consideration Transferred, Face Value Of Subsidiary, Rationale Of Goodwill, Non-Controlling Interest, Etc.) (5 Hours); 2.2 Consolidation For Subsequent Years (Incl. Adjustment To Opening Re Of The Group, Treatment Of Dividends From Subsidiary, Elimination Of Investment Account, Etc.) (10 Hours); 2.3 Elimination Of Intra-Group Transactions (Incl. Sales Of Goods, Interest And Service Fee, Differentiation Of Upstream And Downstream Transactions, Etc.) (8 Hours); 2.4 Investment In Associate (Incl. Equity Method Etc.) (5 Hours); And 2.5 Investment In Joint Arrangement (3.5 Hours). 3. Multinational Accounting Discussion Of Foreign Exchange Transactions And Translations (3 Hours) |
資歷名冊登記號碼: |
14/002719/L5 |
資歷架構級別: |
5 |