Undergraduate Courses 2023-24

Undergraduate courses marked with [BLD] or [SPO] may be offered in the mode of blended learning or self-paced online delivery respectively, subject to different offerings. Students should check the delivery mode of the class section before registration.

• ACCT 1010

  Accounting, Business and Society

  3 Credit(s)
  Prerequisite(s)

  a passing letter grade in LANG 1401 OR LANG 1402 OR LANG 1403 OR LANG 1404 OR LANG 1002 (prior to 2022-23)

  Exclusion(s)

  ACCT 2010, CORE 1310

  Description

  Overview of accounting in business and social contexts; use of accounting information for accountability and decision-making in companies, non-profit organizations, and government; major elements of accounting, including assets, liabilities, revenues and expenses; discharge of accountability by companies through corporate social and environmental reports. The aim of this course is to make students aware of how accounting could be applicable to fundamental business transactions and ways to evaluate how businesses are operated.
• ACCT 1610

  Laws in Society and Business

  3 Credit(s)
  Exclusion(s)

  ACCT 3610

  Description

  This course provides an introduction to law and business society. Topics include general introduction to the concepts in law; an introduction to the Hong Kong legal system under the principle of "one country, two systems"; copyright law; trademark law; agency law; insolvency law; employment law and business ethics. As Hong Kong is a well-developed business society, this course is intended to build students' understanding of the relationship between the law and the society and discuss laws in society and business.
• ACCT 2010

  Principles of Accounting I

  3 Credit(s)
  Mode of Delivery

  [BLD] Blended learning

  Description

  For SB&M students, and programs that designate the course as a required/specified elective course. This is the first course of the principles of accounting sequence. Introduction to the concepts and principles of financial accounting, including the analysis, recording, and reporting of business transactions and preparation of financial statements.
• ACCT 2200

  Principles of Accounting II

  3 Credit(s)
  Prerequisite(s)

  (for non-BIBU students) ACCT 2010

  Description

  For SB&M students, and programs that designate the course as a required/specified elective course. This is the second course of the principles of accounting sequence. It introduces concepts, accounting methods, and analytical tools related to managerial and cost accounting. Topics include fundamental cost concepts, job-order and process costing systems, CVP analysis, budgets and standards, segment reporting, and decision-making using cost information.
• ACCT 3010

  Financial Accounting I

  3 Credit(s)
  Prerequisite(s)

  ACCT 2010

  Exclusion(s)

  ACCT 3030

  Mode of Delivery

  [BLD] Blended learning

  Description

  Study of the application of generally accepted accounting principles to accounting for business organizations; evaluation of balance sheet accounts and the related effects on income determination.
• ACCT 3020

  Financial Accounting II

  3 Credit(s)
  Prerequisite(s)

  ACCT 3010

  Exclusion(s)

  ACCT 3030

  Description

  Continuation of ACCT 3010. Special problems in accounting for owner's equity and long-term liabilities including corporate bonds, leases, deferred taxation and pensions.
• ACCT 3030

  Intermediate Financial Accounting for Non-Accounting Majors

  3 Credit(s)
  Prerequisite(s)

  ACCT 2010

  Exclusion(s)

  ACCT 3010, ACCT 3020

  Description

  Financial accounting concepts and practices with particular emphasis on the analysis and interpretation of financial reports and data.
• ACCT 3210

  Advanced Management Accounting

  3 Credit(s)
  Prerequisite(s)

  ACCT 2200

  Description

  This course covers advanced quantitative methods for management decision-making (decision trees, linear regression, learning curves, and linear programming), pricing and transfer pricing decisions, allocation of common and joint costs, variance analysis, performance measurement and incentive compensation.
• ACCT 3610

  Business Law

  3 Credit(s)
  Description

  This course is to provide students with an awareness of the overall legal framework in which businesses in Hong Kong operate so as to enable them to apply the relevant laws and practices to business problems and practical solutions. The main objective is to give students an understanding of how the society and business function in different socio-legal contexts like the legal system and process and its influence on citizens’ social rights and duties; the enforcement and honoring of agreement between private citizens, the use of business organizations in commercial society, the relationship between employee and employer from social and legal perspectives, the growing importance of business ethics and corporate social responsibilities etc.
• ACCT 3630

  ESG Measurement, Disclosure and Applications

  3 Credit(s)
  Prerequisite(s)

  ACCT 2010 AND FINA 2303

  Exclusion(s)

  ENVR 4320

  Description

  Environment, Society and Governance (ESG) are three pillars in the emerging system of sustainable finance. This course is designed for students interested in the concept of ESG, especially for those who aspire to learn about the measurement and disclosure of ESG and their applications in the management of business and investment. The course covers topics such as the history and regulations of sustainable finance, the concept and measurement of ESG risks, the disclosure framework and ratings of ESG, the ESG-related investing approaches and financial products. It also covers how management can integrate climate-related risks into business strategies and capture low-carbon opportunities. For all UG students in Year 3 or above.
• ACCT 3880

  Professional Excellence Program

  1 Credit(s)
  Description

  Introductory-level seminars and workshops on the accounting/auditing professions; development of life-skills including writing and other communication skills; and individual thinking skills; ethics for accountants. For SB&M students only. Graded P or F.
• ACCT 4010

  Advanced Financial Accounting

  3 Credit(s)
  Prerequisite(s)

  ACCT 3020

  Description

  Addresses accounting issues associated with (1) intercorporate investment activity that conveys significant influence or control and (2) cross-border activities. The core topics addressed are business combinations, consolidated financial statements, associated companies, and foreign currency issues.
• ACCT 4020

  Financial Statement Analysis

  3 Credit(s)
  Prerequisite(s)

  ACCT 2010

  Description

  Analyses of a company's accounting policies, ratio and cash flows for the purposes of valuation and risk assessment. Course is essential for careers in financial management, investment analysis, credit analysis, business valuation, and consulting. SBM third year standing preferred.
• ACCT 4410

  Taxation

  3 Credit(s)
  Corequisite(s)

  ACCT 3010 AND ACCT 3610

  Description

  The Hong Kong taxation system and its administration; taxation of individuals, partnerships and corporations; stamp duty; obligations compliance.
• ACCT 4510

  Auditing

  3 Credit(s)
  Prerequisite(s)

  ACCT 3020

  Description

  Objectives, standards and procedures of auditing; preparation of working papers; applications of statistical sampling; computer-assisted auditing and auditing of electronic data processing (EDP) services; professional liability and ethics.
• ACCT 4610

  Company Law

  3 Credit(s)
  Prerequisite(s)

  ACCT 3610

  Description

  Law relating to companies registered in Hong Kong; company formation and records; share and loan capital; management and administration; reconstructions; mergers and take-overs; liquidation and receivership.
• ACCT 4710

  Accounting Analytics for Professional Accountants

  3 Credit(s)
  Prerequisite(s)

  ACCT 2010 AND ISOM 2010

  Description

  Data analytics is reshaping the work of accountants. Applications of data analytics in accounting including: Auditing/Assurance - data analytics techniques used by accounting professionals and auditors nowadays to detect fraud and conduct forensic accounting. Enhancing Financial Reporting: more sophisticated data analytics tools can allow companies to link diverse financial and non-financial datasets and provide more comprehensive and rigorous financial reports to stakeholders. Managing risks: data analytics techniques such as continuous auditing and continuous monitoring can help accounting professionals assess and manage relevant risk levels within their organization. This course aims to provide students with knowledge of the nature and role of data analytics and enable students to apply and understand data analytics technologies to perform audit, enhance financial reporting, and minimize risks as accounting professionals.
• ACCT 4720

  Equity Investment with Machine Learning

  3 Credit(s)
  Prerequisite(s)

  ACCT 2010 AND ISOM 3400

  Description

  This course is designed for students interesting in the investment management business, especially for those who aspire to learn the application of quantitative and machine learning technology in equity investing. The course will cover a wide range of topics in equity investing, including quantitative investment process, multi-factor stock-selection models, portfolio construction methods, performance evaluation, and an introduction of applications of AI/machine learning technology in equity investing. This is a very hands-on course. Students will be required to conduct quantitative and machine learning analyses using Python. Prior knowledge in capital markets and python programing is required. For students in their third year of study and above.
• ACCT 4980

  Independent Study

  1-4 Credit(s)
  Description

  Directed study of selected problems in accounting not covered in other courses. Graded letter grade or P/F subject to different offerings.