課程大綱: |
(A) Acc3101 Corporate Accounting I: (1) International Accounting Standards, Hong Kong Accounting Standards (3 Hours) (2) Concepts And Principles, Hong Kong Financial Reporting Standards (Hkfrss); Recognition, Measurement, Disclosure And Presentation Relating To Assets, Income, Expenses And Liabilities (3 Hours) (3) Inventories (Hkas 2) (3 Hours) (4) Accounting Policies, Changes In Accounting Estimates And Errors (Hkas 8), Events After The Reporting Period (Hkas 10) (3 Hours) (5) Single And Group Entity Financial Reports, Single Level Consolidation, Group Reporting – Business Combinations [Hkfrs 3 (Revised)], Group Reporting – Introduction To Consolidated Financial Statements [Hkfrs 10] (3 Hours) (6) Provisions, Contingent Liabilities And Contingent Assets (Hkas 37), Borrowing Costs (Hkas 23) (3 Hours) (7) Statement Of Cash Flows (Hkas 7), Hong Kong Listed Companies Report Financial Performance (3 Hours) (8) Mid-Term Test And Revision Session (3 Hours) (9) Property, Plant And Equipment (Hkas 16) / Investment Properties (Hkas 40) (3 Hours) (10) Intangible Assets (Hkas 38) (3 Hours) (11) Impairment Of Assets (Hkas 36) (3 Hours) (12) Hkicpa’S Professional Ethics Corporate Governance, Esg Reporting, Disclosure Compliance (3 Hours) (13) Contemporary Issues, Revision And Q&A (3 Hours) (B) Acc3102 Corporate Accounting Ii: (1) Course Introduction (3 Hours) (2) Group Reporting - Business Combinations [Hkfrs 3 (Revised)] (3 Hours) (3) Group Reporting – Consolidation [Hkfrs 10] (3 Hours) (4) Group Reporting – Joint Arrangements [Hkfrs 11] & Equity Accounting [Hkas 28] (3 Hours) (5) Group Reporting –Changes In Ownership Interests & Goodwill Impairment (3 Hours) (6) Group Reporting – Disclosure Of Interests In Other Entities [Hkfrs 12], Separate Financial Statement [Hkas 27 (2011) & Consolidated Cash Flows (3 Hours) (7) Foreign Operations [Hkas 21), Related Party Disclosures [Hkas 24], Non-Current Assets Held For Sale And Discontinued Operations [Hkfrs 5] (3 Hours) (8) Revenue [Hkfrs 15] (3 Hours) (9) Mid-Term Test Review (3 Hours) (10) Financial Instruments [Hkas 32 / Hkas 39 / Hkfrs 7 / Hkfrs 9 (2014)] (3 Hours) (11) Financial Instruments – Presentation & Disclosures [Hkas 32 / Hkas 39 / Hkfrs 7 / Hkfrs 9 (2014)] (3 Hours) (12) Leases [Hkfrs 16], Earnings Per Share [Hkas 33] (3 Hours) (13) Professional Ethics And Governance Obligations In The Preparation Of Annual Reports Of Hong Kong Listed Companies (3 Hours) (C) Acc3700 Auditing: (1) Nature Of Auditing, Conceptual And Theoretical Basis Of Auditing (3 Hours) (2) Professional And Legal Requirements, Structure, And Bodies, Companies Ordinance And Laws Governing The Audit Profession In Hong Kong, Hksa (3 Hours) (3) Audit: Objectives, Materiality And Evidence, Methodology, Planning, Supervision And Control, Approaches, Skills And Techniques In Audit Process (3 Hours) (4) Documentation Of Audit Work, Audit Planning, Supervision, Documentations And Control (3 Hours) (5) Risks Assessment (3 Hours) (6) Evaluation And Testing Of Internal Control, Audit Sampling (3 Hours) (7) Audit Of Business Processes Including Crm, Supply Chain, Procurement, P2P, O2C, R2R And Other Business Processes (3 Hours) (8) Operational And Vfm Auditing (3 Hours) (9) Midterm Assessment And Revision (3 Hours) (10) Errors, Frauds, Corporate Governance (3 Hours) (11) Audit Completion And Reporting, Auditor’S Report, Attestation Of Accounting Information (3 Hours) (12) Auditor’S Liabilities, Professional Ethic (3 Hours) (13) Contemporary Issues In Auditing In Hong Kong And Internationally (3 Hours) |
