CB2100 - Introduction to Financial Accounting
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Offering Academic Unit | Department of Accountancy | Credit Units | 3 | Course Duration | One Semester | Equivalent Course(s) | | Exclusive Courses: | | Course Offering Term*: | Semester A 2024/25, Semester B 2024/25
Semester A 2025/26 (Tentative), Semester B 2025/26 (Tentative) |
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| * The offering term is subject to change without prior notice |
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Course Aims
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This course aims to:
- provide students with technical knowledge in processing, preparing and reporting accounting information in accordance with GAAP (Generally Accepted Accounting Principles) for external users in a modern economy;
- provide students general knowledge about internal control procedures and financial ratios;
- encourage students to be responsible and active learners.
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Assessment (Indicative only, please check the detailed course information)
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Continuous Assessment: 50% |
Examination: 50% |
Examination Duration: 3 hours |
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. |
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Detailed Course Information
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CB2100.pdf
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