Company Accounting II

Course Coordinator: Lau Yat Lui, BBA (HKU), MACC (CUHK), CPA (HKICPA)

Course Developers: Cheung Pat-yan, HKMU; Wong Chun-yin, HKMU

Advisory prerequisite(s)
You are advised to have already studied ACT B331.

Aims
This course aims to provide learners with the conceptual skills and further understanding of the major accounting theories and standards in recording specialised business transactions and preparing financial statements for limited companies.

Contents
The course covers the following topics:

• Leases, provisions and contingencies
• Equity and earnings per share
• Income taxes and statement of cash flows
• Presentation of financial statements and reporting financial performance
• Interim financial reporting and agricultural activities

Learning support
There will be five two-hour tutorials and one two-hour surgery.

Assessment
There are two assignments and one examination. Students must use word processing software (such as Microsoft Word) to prepare the assignments, and submit the assignments via the Online Learning Environment (OLE).

Equipment
Access to a personal computer with an Internet connection is recommended.

Set book(s)
The title of the custom textbook is ACT B332 Company Accounting II. The chapters are selected from the following textbook:

Spiceland, D., Nelson, M. W., Thomas, W. M., Winchel, J, Tan, P., Low, B. Low, & K. Y., Low. (2024). Intermediate accounting (IFRS standards edition, 3rd ed). McGraw Hill. (ISBN 9789813319165)