Page 147 - HKSYU Prospectus 2018-19

Accounting

ACCT 455 Corporate Governance and Compliance
1 Term; 3 Credits

This course aims to develop in students an understanding of the corporate governance
system in Hong Kong. It acquaints students with the knowledge of Hong Kong listing rules and
compliance, and enables students to apply the knowledge in corporate governance and
compliance to evaluating the effectiveness of corporate governance structure and operations
within the modern corporate setting in Hong Kong. Topics include theoretical basis for
corporate governance, business ethics pertaining to corporate governance issues, corporate
governance system of Hong Kong companies, and effectiveness of the Hong Kong corporate
governance system in protecting the interests of the investing public, the shareholders and the
creditors of Hong Kong companies.

ACCT 460 Research Methodologies in Accounting
1 Term; 3 Credits

This course aims to equip students with an understanding of basic knowledge in re-
search methods and interpret the analytical and statistical test results of a research project.
Topics include basic knowledge for conducting research systematically, techniques of
collecting, organizing and analysing data and information, and statistical techniques for
analysing and interpreting research results.

ACCT 470 Research Project
1 Term; 3 Credits

This course aims to give students an opportunity to develop and undertake an inde-
pendent project in the accounting context. Upon completion of this course, students should be
able to conduct an independent project in accounting and business areas, including identifying
research topics, collecting, organizing and analysing data and information, applying statistical
techniques for interpreting research results and forming conclusions on findings, and
communicating the research findings in a report concisely and effectively.

ACCT 480 International Accounting
1 Term; 3 Credits

This course aims to enable students to explore the environmental determinants of ac-
counting policy across a diverse set of nations. It also examines the international harmoniza-
tion and focuses on the practical issues of international accounting. Topics include compara-
tive accounting and international harmonization of accounting standards and practices in a
number of influential countries, complexities of international financial reporting issues, and
management control of multinational enterprises.

ACCT 490 Accounting System in China
1 Term; 3 Credits

This course aims to provide students with the knowledge of the development of ac-

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