Page 130 - HKSYU Prospectus 2023-24

Shue Yan University Prospectus 2023-24

statements. It also enables students to make informed judgments of the evaluation of financial
position of business organizations for solving business and accounting problems.

ACCT 210 Cost and Management Accounting I
1 Term; 3 Credits
This course aims to equip students with the knowledge of the building blocks of cost
concepts and product costing systems. It develops students’ skills in the use of cost information
for planning, control, performance evaluation, and decision-making to fulfil organization goals.
It enables students to analyse cost and managerial accounting scenarios and integrate cost
information for making informed judgments to solve management accounting problems in
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

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