The objective of this course is to provide students with a general understanding of basic accounting concepts, accounting cycle (bookkeeping), principles and their applications in some elementary financial accounting topics including cash; current assets and current liabilities; inventory and non-current assets.

The objective of this course is to provide students with a general understanding of basic accounting concepts, accounting cycle (bookkeeping), principles and their applications in some selected financial and management topics including partnerships; corporations; non-current liabilities; cash flow statement; financial performance analysis; accounting for manufacturing operations; cost behaviour and CVP analysis; budgeting and budgetary control.

The objective of this course is to provide students with an in-depth study of the application of information systems knowledge to the accounting environment. The course covers the processing of accounting data in computer environment; designing business processes and representing them with documentation tools; and the controls that are necessary to assure accuracy and reliability of the data processed by the accounting system.

This course aims to introduce students to the basic concepts and techniques in cost and management accounting; to develop students’ ability in using 

relevant accounting data for management policy determination, decision making and performance evaluation; and to enable students to design and 

evaluate different cost accounting systems for operational planning and control.

The objective of this course is to provide students with an overview of the general principles and administration of the taxation system in Hong Kong. The course discusses the principles of taxation in general; the territorial source concept of Hong Kong taxation system; the scheduler taxes of the Hong Kong tax system, namely Property Tax, Salaries Tax and Profits Tax; the personal assessment; the provisional taxes; and the basic matters on Stamp Duty.

Intermediate Accounting I is the first course of the two Intermediate Accounting courses which extends the study of those students who have finished the introductory course Principles of Accounting I. This course aims to equip students with knowledge and skills of how to apply related accounting standards and treatments to prepare, analyse and interpret the financial statements and information according to the International Financial Reporting Standards (IFRS). This course also serves as the prerequisite course for Advanced Financial Accounting courses.

Intermediate Accounting II is the second course of two Intermediate Accounting courses which extends the study of those students who have finished Intermediate Accounting I. This course aims to equip students with the knowledge and skills of how to apply related accounting standards and treatments to prepare, analyse and interpret the financial statements and information according to International Financial Reporting Standards (IFRS). This course also serves as the pre-requisite course for the Advanced Financial Accounting courses.

This course aims to  provide students with an understanding of the basic concepts and principles of auditing, the statutory audit requirements, extant auditing standardsrecommended by the Hong Kong Institute of Certified Public Accountants (HKICPA), and auditing in a Computer Information Systems (CIS) environment issues.

This course aims to provide students with a comprehensive discussion of the concepts and techniques of preparing consolidated financial statements for a group of companies. The objectives of the course are understanding the underlying accounting concepts and governing accounting standard in respect of group company financial statement preparation; developing the skill and professional competence in the preparation and reporting of group company financial statements; appraising, analysing and interpreting critically the financial statement of group companies. Emphasis is placed on the impact of local business environment and legal requirements. Also, students are expected to understand the implications of the relevant IAS and IFRS on the preparation of consolidated financial statements of a group.

This course aims to provide students with a comprehensive discussion of the concepts and techniques of preparing consolidated financial statements for a group of companies. The objectives of the course are to explain accounting concepts and governing accounting standard in respect of financial statement preparation of complex group structures; develop professional competence in the financial reporting complex issues such as accounting for derivatives, financial instruments and hedge accounting, accounting for the effects of changes in foreign exchange rates, income tax and share-based payments; interpret financial statements of group companies. Emphasis is placed on the impact of local business environment and legal requirements. Also, students are expected to understand the implications of the relevant IAS andIFRS on the preparation of consolidated financial statements of a group.

This course aims to provide students with an understanding of the company law in Hong Kong covering forms of organisation, lifting corporate veil, constitution of a company, shares and debentures, internal proceedings of a company, director’s power and duty, protection of outsiders and minority, charges, fraudulent preference, auditor’s liability and dissolution of a company.

The course examines the integrative and interdisciplinary role of management accounting and its contribution to strategic management. It focuses on building competencies of management accountants through the understanding and application of contemporary management accounting techniques in various business situations and in different organisations. It also emphasises on the effective evaluation, strategic financial planning, assessment and interpretation of information and performance evaluation.

This course aims to provide students with an overview of the main theoretical perspectives and frameworks of corporate governance, integrating the conformance (control and reporting) and performance (strategies and business growth) dimensions in both the international context as well as the local (Hong Kong and Mainland China) context. Selected cases dealing with the legal sanctions levelled at directors and officers of corporations as well as liability of professional accountants in public practice and business involved in notorious financial scandals are evaluated.

The objective of this course is to provide students with an in-depth study of the law and practice of tax planning and management in the Hong Kong environment. The course will give an analytical review of the Hong Kong tax system with a focus on tax planning so that students can advise management on the effects of taxation and the possible ways for modifying the tax burden of the business. An appreciation of the general aspects of Mainland China taxation is also included.

Chinese Taxation Law is a foundational elective course for business students. This course covers the regulations regarding Chinese taxation, including obligations of tax payers; types of taxpayers; tax rates; tax assessment guidelines and procedures; as well as tax payment locations and privileges, which relate to different categories of Chinese taxation. The categories encompass turnover tax, enterprise income tax, individual income tax, house property tax, urban real estate tax, behavioural taxes(stamp duty, VAT, business, consumption, tobacco), resource tax, and urban and township land use tax. In addition, the course imparts to students the knowledge of international taxation and taxation administration law. This course aims to provide the basic knowledge of Chinese taxation law as well as the theories and regulations of taxation, thereby allowing the students to understand the importance of taxation in state finance and its inseparable relationship with the economy.

This course aims to provide foundational knowledge in Chinese economic law to business students. It focuses on the workings of the Chinese economic legal system,while allowing students to master the basic knowledge in some key areas, such as contract law, company law, as well as competition and anti-monopoly law. Through a good understanding of the theoretical concepts and learning from actual cases and scenarios, students would heighten their sense of legality and integrity, thereby enhancing their ability to analyse and solve legal issues encountered in real life situations.

Based on Auditing I, this course aims to provide students with a further understanding of the statutory audit requirements, extant auditing standards recommended by the Hong Kong Institute of Certified Public Accountants (HKICPA), auditing in a Computer Information Systems (CIS) environment, and contemporary auditing issues.

The objective of this course is to provide students with an in-depth study of the application of information systems knowledge to the accounting environment. The course covers the processing of accounting data in computer environment; designing business processes and representing them with documentation tools; and the controls that are necessary to assure accuracy and reliability of the data processed by the accounting system.

This course aims to provide an opportunity for students to gain real-life working experience in accounting, finance or related organizations. The primary intention of thiscourse is to provide the opportunity for students to work in various departments related to their discipline including auditing, taxation, financial accounting, and corporate governance functions. A secondary intention is for students to use the internship placement to broaden their own experience beyond the limitations of their chosen discipline. Under the guidance of both faculty and workplace supervisors, students will work in an organization as interns and complete work assignments that are primarily related to the students’ discipline. The internship assignment is expected to take up no less than 150 hours to complete plus 12 hours of lecture at the College, and it may or may not be paid for. Students will be assisted by UIC, but they are responsible to find appropriate internship placements. The host organization will nominate a contact person for the student for the duration of the internship.

This course aims to provide an introduction to the field of management information systems (MIS). Students will learn how to analyse the business processes for an enterprise system. Then, the technical foundation, including different kinds of hardware and software, will be introduced such that students can think of tools to enhance improvement for the companies. After that, students will learn how the companies apply management information systems to maintain their competitive edge nowadays. Last, but not the least, students will learn how to develop and to manage information systems in organisations.

This course addresses the advanced topics in financial management. It offers students an opportunity to examine the theory of corporate finance and the role in leading practitioners towards sound financial decisions.