Page 136 - SYU Prospectus
P. 136

Shue Yan University Prospectus 2021-22

          business contexts.

          ACCT 300    Advanced Financial Accounting
                                                                            1 Term; 3 Credits
              This course aims to equip students with the knowledge of the accounting principles and
          concepts of a group of companies. It provides students with an understanding of the effect of
          foreign currency on financial reporting. It also develops students’ concepts and professional
          competence to apply the accounting principles and concepts to the preparation of consolidated
          financial statements.

          ACCT 302    Topics in Financial Reporting
                                                                            1 Term; 3 Credits
              This course aims to equip students with in-depth knowledge of the reporting requirements
          for  companies.  It  develops  students’  capacity  and  professional  competence  to  apply  the
          relevant accounting principles and concepts in the preparation and reporting of (consolidated)
          financial statements. It also analyses the implications of the complex accounting standards and
          changes in accounting standards.

          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. This course also attempts to develop students’
          conceptual skills and professional competence to apply the auditing principles and standards
          to audit processes, enhance students’ knowledge of audit opinions and appropriate audit report
          styles in any given situation.

          ACCT 320    Cost and Management Accounting II
                                                                            1 Term; 3 Credits
              This course aims to enable students to understand concepts in cost and management
          accounting, with an emphasis on managerial uses of cost information. It enables students to
          apply skills to address complicated cost and management accounting issues. It also develops
          students’  capacity  for  effective  collaboration  and  communication  in  solving  management
          accounting problems.

          ACCT 330    Accounting Information Systems
                                                                            1 Term; 3 Credits
              The course aims to equip students with the knowledge of the concepts and practices of
          using contemporary accounting information systems (AIS) in supporting business operation
          and  performance.  It  develops  students’  appreciation  of  the  impact  of  information  and
          communication  technology  in  business  processes  and  the  value  of  AIS  in  achieving
          organizational  goals.  It  also  broadens  students’  understanding  of  the  issues  related  to  the
          operation of AIS in the organization, such as ethical, internal controls and system development.

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