AC4307 - Advanced Financial Accounting
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Offering Academic Unit | Department of Accountancy | Credit Units | 3 | Course Duration | One Semester | Pre-requisite(s) | | Course Offering Term*: | Not offering in current academic year |
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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:
- Develop students' conceptual skills and professional competence in the preparation and reporting of financial accounting information for a Group in accordance with Hong Kong Financial Reporting Standards ("HKFRSs").
- Provide students with 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.
- Appreciate the predictive role of contemporary accounting theory.
- Provide students with a fundamental knowledge of accounting regulations in the Chinese Mainland.
- Analyze and interpret critically the financial information from Group accounts.
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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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AC4307.pdf
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