ACT 8011BED
ACT 8011BED |
|
Financial Accounting and Taxation |
|
Course Coordinator:
Thomas Lau, BBA (HKU), MACC (CUHK), CPA (HKICPA)
Aims
The course aims to provide students with the tools and skills necessary for making prudent and rational business decisions based on accounting knowledge. It introduces the key theories in corporate financial accounting, and develops students' awareness to the institutional and regulatory aspects of the business environment in which accounting decisions are made for operating, investing and financing activities. The course also aims to provide learners with the knowledge and skills to effectively interpret tax statutes, analyse practical tax problems, and apply the tax statutes and rules. It introduces learners to the current tax statutes, case laws, and major types of direct and indirect taxes in Hong Kong.
Contents
The course covers the following topics:
Learning support
There will be ten two-hour online lectures, and two six-hour compulsory face-to-face day schools.
The dates for the compulsory face-to-face day schools are as follows:
| Session | Date |
| 1 | 3 or 4 February 2024 (Saturday or Sunday) |
| 2 | 3 or 4 or 5 May 2024 (Friday or Saturday or Sunday) |
The timetable above is provisional and is subject to change without prior notice. You should check the confirmed timetable via MyHKMU of the HKMU website (Current Students) before the term starts.
Assessment
There are two assignments, two application-based assessments (conducted during compulsory day schools) and one examination. Assignments should be prepared with Microsoft Word, and submitted to Turnitin for plagiarism checking via the Online Learning Environment (OLE).
Equipment
Students will need access to a personal computer with an Internet connection.
Set book(s)
Online study materials will be provided.
Remarks
This is a two-term course starting in the Spring Term with teaching activities in the Summer Term. The course will end in the Summer Term.
