Page 140 - SYU Prospectus

Shue Yan University Prospectus 2021-22

ACCT 471 Internship in Accounting
1 Term; 3 Credits
This course equips students with practical experience in accounting-related job functions
in the accounting work environment. It develops students’ skills and competence in accounting
and professional ethics in a professional setting. It also sharpens students’ interpersonal skills
and analytical skills for effective problem-solving in real-world business contexts.

ACCT 480 International Accounting
1 Term; 3 Credits
This course aims to explore the environmental influences on accounting that result in
different accounting systems or different implementation of accounting systems under different
cultures and stages of economic development. It also analyses the accounting issues that are
of special interest to 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
accounting system, accounting standards and business environments in PRC. It enables
students to prepare financial statements in a format required by the Ministry of Finance. It also
identifies differences between Chinese accounting standards and Hong Kong and international
accounting standards.

ACCT 495 China Taxation
1 Term; 3 Credits
This course aims to provide students with knowledge in PRC taxation law, tax
administration and tax planning. It enables students to identify and calculate primary indirect
taxes and direct taxes involved in various business transactions in PRC.

DESCRIPTION OF COURSES (SERVICE COURSES)

ACCT 100 Financial Accounting
1 Term; 3 Credits
The course aims to equip students with the understanding of the principles and concepts
of accounting in the business world. It develops students’ ability to make use of the financial
accounting information for performance evaluation and management of assets, liabilities and
earnings. It enhances students’ problem-solving and decision-making skills by evaluating
financial information of a company.

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