Page 135 - HKSYU Prospectus 2023-24

Accounting

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.

ACCT 200 Cost and Management Accounting
1 Term; 3 Credits
This course aims to equip students with the fundamentals of management accounting,
including the strategic role of cost management, cost concepts, and costing systems. It
develops students’ skills to apply knowledge in cost planning and control and performance
evaluation. It enables students to make use of relevant cost information for decision-making.

Note: For the descriptions of courses not listed under the Department of Accounting, please
refer to their respective Departments for details.

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