Page 146 - HKSYU Prospectus 2018-19

Shue Yan University Prospectus 2018-19

ACCT 420 Hong Kong Taxation
1 Term; 3 Credits

This course aims to introduce students to the principles of taxes implemented under the
Hong Kong Inland Revenue Ordinance and its administration. Topics include most common
types of tax charges, tax principles on analyzing real-life cases of individuals and corporations,
and advantages of personal assessment and the tax liabilities arising from cross-border
activities and double tax relief.

ACCT 425 Advanced Taxation in Hong Kong
1 Term; 3 Credits

This course aims to introduce students to the scope of charge and basis of assessment
of profits tax for partnership, club and association, and stamp duty. It also covers general tax
planning, tax investigation, anti-tax avoidance, double taxation agreements, and tax man-
agement. It enables students to explain the basic principles of taxation law and taxation
system in Hong Kong and apply the principles to real business situations. At the end of the
course, students should be able to apply practical tax knowledge and skills to solving technical
tax issues and providing competent tax advice.

ACCT 440 Accounting for Management Control and Decision-Making
1 Term; 3 Credits

This course aims to equip students with the skills and knowledge in producing financial
and non-financial information for management control and decision making. It enables
students to integrate comprehensive accounting and financial knowledge on problem solving
and case studies. Topics include management control alternatives and their effects, evalua-
tion of incentive schemes and strategies, project appraisals, budgeting and delegation,
measurements of managerial and economic performance of different divisions, non-financial
measures, performance evaluation and management control.

ACCT 450 Professional Ethics
1 Term; 2 Credits

This course aims to develop students’ awareness and understanding of ethical concepts
and issues in the accounting profession and general business environment, enable students
to handle ethical dilemmas in professional accounting and business, and reinforce students to
apply the corporate governance frameworks and skills in accounting and business environ-
ments to promote ethical culture. Upon completion of this course, students are expected to
describe ethical concepts, apply the professional accounting ethical rules of the HKICPA,
explain the statutory provisions governing the accounting profession, identify the ethical
issues in professional accounting and general business environments, and apply the
knowledge in ethics to current accounting and business ethical problems within the corporate
governance frameworks and skills learned.

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