On completion of the module, learners are expected to be able to:
1. identify the functions of accounting systems and process of accounting cycle in different company formations;
2. plan, measure and evaluate business performance with the application of techniques in budgeting, standard costing and variance analysis;
3. prepare financial statements using accounting principles and concepts for analysis and interpretation of financial situations of companies.
Learning Contents:
1. Introduction to financial accounting
2. Partnership
3. Limited company
4. Analysis and interpretation of financial statements
5. Basic statement of cash flows
6. Corporate governance
7. Introduction to management accounting
8. Cost-volume-profit analysis
9. Budgeting and budgetary control
10. Standard costing
Medium of Instruction
English supplemented with Cantonese