Page 132 - HKSYU Prospectus 2023-24

Shue Yan University Prospectus 2023-24

ACCT 360 Systems Analysis and Design
1 Term; 3 Credits
The course aims to provide students with an in-depth understanding of how information
systems are developed for the purpose of supporting business requirements, including the role
of systems analysts in a typical business organization, principles of managing an information
systems project, implementation, monitoring and maintenance of an information systems
solution. It enables students to exercise the tools and techniques used in the process of
systems analysis and design.

ACCT 401 Financial Statements and Business Valuation
1 Term; 3 Credits
This course aims to equip students with the knowledge of the framework for business
analysis and valuation using financial statements. It develops students’ skills to use the tools
for strategy, accounting, financial, and prospective analyses as well as valuation. It enables
students to conduct equity security analysis and credit analysis and evaluate business
organizations using financial statements for solving business problems.

ACCT 410 Assurance and Attestation Services and Practice
1 Term; 3 Credits
The course aims to develop students’ understanding of assurance and auditing services
and practice. It provides students with the capability to apply knowledge in various assurance
and auditing scenarios. It also equips students with sufficient skills and knowledge of auditing
in an IT environment and develops students’ capacity for effective collaboration, communication
and reflective practice in assurance services and current issues.

ACCT 415 Internal Auditing and Control
1 Term; 3 Credits
This course aims to provide students with an understanding of the principles and concepts
of internal control and internal audit. It acquaints students with the knowledge of the COSO
Framework and professional auditing standards. It also enables students to apply the
knowledge in internal auditing principles and standards to internal audit and control
engagements.

ACCT 420 Hong Kong Taxation
1 Term; 3 Credits
This course aims to equip students with the principles and administration knowledge of
taxation implemented under the Hong Kong Inland Revenue Ordinance, including common
types of tax charges, tax principles, tax liabilities arising from cross-border activities, and
double tax relief. It enables students to examine the trends of domestic and international tax
developments. It also develops students’ skills to undertake tax assessment in real-life cases.

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