AC4303 - Advanced Financial Accounting | ||||||||||
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| * The offering term is subject to change without prior notice | ||||||||||
Course Aims | ||||||||||
This course aims to develop students' conceptual skills and professional competence in the preparation and reporting of financial accounting information for a Group consisting of parent company, subsidiaries, and associated companies in accordance with Hong Kong Financial Reporting Standards ("HKFRSs"). Students are expected to gain an in-depth understanding of the underlying accounting concepts and accounting standards governing the preparation of financial statements for a Group under HKFRSs for external users. Students will engage in project based learning and apply their knowledge and skills to analyze and interpret critically the financial information from the Group accounts. | ||||||||||
Assessment (Indicative only, please check the detailed course information) | ||||||||||
Continuous Assessment: 50% | ||||||||||
Examination: 50% | ||||||||||
Examination Duration: 3 hours | ||||||||||
Weighting: Class-based assessment activities such as quizzes, assignments (10-15%) Mid-term test (20-30%) Project report (10-15%) Students are required to pass both coursework and examination components to guarantee to pass the course. Failing either component may lead to failure in the course. The passing mark is generally 50. | ||||||||||
Detailed Course Information | ||||||||||
| AC4303.pdf | ||||||||||
