Page 131 - HKSYU Prospectus 2023-24

Accounting

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.

ACCT 340 Financial Management
1 Term; 3 Credits
This course aims to provide students with an understanding of the basic skills and
concepts required for corporate finance and their application to financial management. It
enables students to understand the relevance of modern financial theory to financial
management and develops students’ skill and competence to apply financial tools to decision-
making and solving financial problems with an emphasis on applying theory to practice.

ACCT 343 Investment Management
1 Term; 3 Credits
This course aims to introduce to students investment concepts, portfolio theory and
practice, and applications to investment management. It enables students to apply investment
analysis tools, portfolio theory, and equity valuation models and develop analytical and
communication skills to solve practical investment problems.

ACCT 350 Accounting Theory
1 Term; 3 Credits
This course equips students with the knowledge of financial accounting theory, decision
usefulness of financial reporting, and information perspective and measurement perspective
on decision usefulness. It enables students to understand positive accounting theory and
earnings management in the current reporting environment. It also develops students’ skills in
evaluating the implications of financial accounting in the efficient operation of the market
economy.

ACCT 351 Taxes and Business Strategy
1 Term; 3 Credits
This course aims to introduce a framework of effective tax planning through integration of
the overall tax implications of a proposed investment. It enables students to conduct tax
analysis and planning under different scenarios and give advice to management to solve
strategic taxation issues.

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