Page 144 - HKSYU Prospectus 2018-19

Shue Yan University Prospectus 2018-19

translation of financial statements, and profit measurement and asset valuation in consolida-
tion.

ACCT 310 Auditing
1 Term; 3 Credits

This course aims to equip students with the knowledge of the regulatory requirements
and auditing standards relating to audit practice, develop students’ conceptual skills and
professional competence to apply the auditing principles and standards to the audit process,
and develop students’ knowledge of audit opinion and choose an appropriate one in a given
situation. The topics cover the nature and scope of an audit, the professional and regulatory
framework within which the auditor works, audit procedures and audit evidence, the nature of
internal controls, audit risk and materiality, and audit reporting.

ACCT 320 Advanced Management Accounting
1 Term; 3 Credits

This course aims to advance students’ skills in analysing and solving management ac-
counting problems. Upon completion of the course, students should be able to address
complicated management accounting issues and evaluate performance of companies’
subunits and multinational companies. Topics include absorption costing and capacity
analysis, allocation of support department costs, joint products and by products, spoilage and
rework, balanced scorecard analysis, quality and time, theory of constraints, inventory
management and Just-in-time, transfer pricing, performance measurement for business units
etc.

ACCT 330 Accounting Information Systems
1 Term; 3 Credits

The course aims to equip students with the knowledge of contemporary accounting in-
formation systems (AIS) in organizations and to provide students with an understanding of the
issues related to the deployment of AIS from an accountant’s perspective. Topics include the
concepts which underlie modern accounting information systems (AIS), AIS enhancements
through information technology, principal concepts and objectives of internal control in a
computerized environment, ethical, social and security issues of AIS, and alternative systems
development approaches.

ACCT 340 Financial Management
1 Term; 3 Credits

This course aims to develop students’ understanding of corporate finance. It develops
students’ skills and competence to analyse various cash flow patterns, prepare capital
budgeting and make capital investment decisions, manage short-term finance. Topics include
time value of money, bond valuation, stock valuation, net present value and other investment
criteria, capital investment decision and project analysis, risk and return, cost of capital,
financial leverage and capital structure, short-term financial planning and management,

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