Page 145 - HKSYU Prospectus 2018-19

Accounting

dividend and payout policy etc.

ACCT 350 Accounting Theory
1 Term; 3 Credits

This course aims to help students understand and consider critically the implications of
financial accounting on the fair and efficient operation of the market economy; and to provide
a decision usefulness approach to students for understanding the current financial accounting
and reporting environment. Topics include implications of efficient markets on financial
reporting and the standard setter as a mediator between the conflicting interests of investors
and managers, conceptual framework of accounting objectives, qualitative characteristics of
accounting information, decision usefulness approach of the reporting requirement, and
responsibility and power of the standard setting process.

ACCT 360 Systems Analysis and Design
1 Term; 3 Credits

The course aims to provide students with an understanding of how information
systems are developed with the purpose of supporting business requirements and to equip
students with the ability to exercise the tools and techniques used in the process of systems
analysis and design. Topics include the role of systems analysts in a typical business
organization, principles of managing an information systems project, implementation,
monitoring and maintenance of an information systems solution, and tools and techniques
used in the systems development process.

ACCT 410 Advanced Auditing
1 Term; 3 Credits

This course aims to equip students with knowledge and understanding of advanced
topics in auditing such as group audits, special situations and issues in compliance with the
statutory assurance requirements and standards stipulated by the Hong Kong Institute of
Certified Public Accountants. Additional topics include special purpose frameworks, review
and other assurance engagements, current development in the professional framework and
information technology auditing concepts and techniques to address the contemporary
assurance issues in computerized environments.

ACCT 415 Internal Auditing and Control
1 Term; 3 Credits

This course aims to develop in students an understanding of internal control components
and the internal audit process. It provides students with the knowledge of the Committee of
Sponsoring Organizations of the Treadway Commission (COSO) Framework and professional
auditing standards. It enables students to apply the knowledge in COSO Framework and
internal auditing principles and standards to internal audit and control engagements.

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