Self-funded Undergraduate Programmes

This course provides students with the basic skills necessary for carrying out accounting research projects at the undergraduate level. Students will gain good understanding of the importance of accounting research and have a broad overview of accounting research methods. This course will also provide the students with a laboratory for developing their skills in written and oral communication. Learning in this course will be accomplished through lectures, in-class exercises, group project and presentations.

The student project is a valuable integrative element in the BCom ACCT curriculum, providing a focus for the application of knowledge acquired from required and elective courses. The project provides an opportunity for students to apply the knowledge and skills gained on the degree programme to a real, practical business problem, and to prepare themselves for the transfer from the academic to the work situation.

This course is designed to provide business students with solid foundation on finance concepts and essential basic knowledge of financial instruments, markets and institutions. It also aims to equip students the techniques for evaluating financial assets, assessing capital investment opportunities and making long-term and short-term financial decisions.

This course aims at further enhancing students’ essential business communication skills and techniques in coping with contemporary business needs. To strengthen School of Business students’ core business communication skills and competencies, the following will be emphasized: 1. Critically read, comprehend, analyze and discuss business cases and business writing of various kinds to further heighten students’ business sense and acumen and sharpen students’ audience-sensitive writing skills. 2. Proficiently deliver eloquent and business-like Elevator Pitch to present sound and feasible business ideas in an assertive and effective manner.

The course covers a range of ethical issues to promote students’ ethics awareness in business. These ethical issues include technology and privacy, CSR, ethics and marketing, whistle blowing, corporate governance, and environmental sustainability. This course helps students understand that if organizations want to improve their ethical climate, the focus should not be on a compliance-based ethics code. Rather, it should be on designing a value-based organization system. The course not only explores the role philosophies have played for handling ethics but also presents frameworks for moral decision making applied to functional business settings such as management, human resources, accounting, marketing and finance. Emphasis will be on applying moral thinking, moral analysis, and a stakeholder approach to solve the problems facing businesses today.

This course introduces to students the principles of Hong Kong legal system and the common law, and how the various branches of Hong Kong law are evolved and integrated over time. Special emphasis is also placed on the law of contract, law of tort, law of agency, consumer laws, employment laws and bribery and corruption laws.

This course aims to prepare the student for a successful business career with a broad understanding of the importance and complexity of strategic decisions and the way they integrate other aspects of business operations. It examines the rationale of decisions that determine the future direction and effectiveness of organisations. The perspective taken is that of the general manager – the owner, CEO, president, or management consultant. It focuses on the skills required of the general manager in diagnosing and finding solutions for critical problems in complex business situations and implementing them. In that regard, it integrates the knowledge gained in previous functional courses from year 1 and year 2.

This course aims to provide students with further in-depth development of training in auditing firms or organisations to undertake accounting related position. Under the guidance of both instructors and workplace supervisors, students are able to understand how to identify their career interest in accounting field and receive comments upon their work performances respectively. Upon graduation, students can engage in a position that can further develop their career aspiration in accordance with what they learned in accounting. Students are required to work in an organisation undertaken accounting or auditing work assignments not less than 360 hours and to attend 12 hours face-to-face workshops and seminars.

This course aims to provide students with further in-depth development of training in auditing firms or organisations to undertake accounting related position. Under the guidance of both instructors and workplace supervisors, students are able to understand how to identify their career interest in accounting field and receive comments upon their work performances respectively. Upon graduation, students can engage in a position that can further develop their career aspiration in accordance with what they learned in accounting. Students are required to work in an organisation undertaken accounting or auditing work assignments not less than 360 hours and to attend 12 hours face-to-face workshops and seminars.

Continued with BACY3005, this course furthers students’ concepts and techniques in cost and management accounting; to develop students’ ability in using relevant accounting data for management policy determination, decision making and performance evaluation. Emphasis is placed on budgeting and budgetary control system, standard costing and variance analysis, critical evaluation of performance measurement, and identify the recent trends and issues of management accounting in contemporary business world.

This course provides students with the knowledge and skills of financial statement analysis which are essential for investment, credit and other economic decisions. Students will gain a good understanding of the use of financial statement information to evaluate the past, current and potential performance and financial position of a company in the context of its industry and economic environment. The importance of accounting quality in financial statement analysis is emphasized from the beginning of the course.

This course addresses the controversial issues and the more advanced topics in financial management. It offers students an opportunity to examine the theory of corporate finance and the role theory can play in leading practitioners towards sound financial decisions.

This course introduces to students the principles of cyber law and crimes in Hong Kong. With technological advances, the threat of cybercrimes and breach of cyber laws have dramatically increased. Combined with unquantified risks of liabilities created by new legal obligations, understanding cyber threats and vulnerabilities has become critical for individuals and businesses. Further, with the new challenges posted by a borderless world of the internet, this module will compare with regulatory efforts in comparable jurisdiction like the UK.

This course aims to introduce to students some of the major areas of Chinese commercial law that are of common concern to foreign businessmen doing business in China, which include its historical development and principles, its application in equity joint ventures, co-operative joint ventures, wholly foreign owned enterprises and to foreign exchange problems, tax, trade and investments in China.

This course aims to provide students with a comprehensive discussion of selected advanced topics in financial accounting and reporting including consolidation; foreign operations; governmental and non-profit entities; accounting for price level changes; and corporate governance disclosure in annual reports. Emphasis is placed on the theoretical background and critical appraisal of different reporting methods and issues. Local business environment and legal requirements are referred to within the discussions.

Based on BACY4015, this course aims to provide students with a further understanding of the statutory audit requirements, extant auditing standards recommended by the Hong Kong Institute of Certified Public Accountants, some special audit situations, some special audit topics and some contemporary auditing issues.

This course aims to cover key issues and the applicable rules concerning the listing of companies with the Hong Kong stock exchange and the relevant laws enforced by the Securities and Futures Commission. This includes the listing requirements on the Main and the GEM Boards, the listing processes and documentation required for listing, corporate governance requirements, and continuing obligations of listed issuers. Upon listing it is mandatory that these entities comply with the rules and laws. As such, this course will cover the foundations of establishing and maintaining effective compliance management. Further, this module will compare with listing requirements in comparable jurisdiction like the UK.

The course aims to provide students with a management perspective of accounting information with special emphasis on the control viewpoint. The role of an accountant or controller is briefly discussed. Particular attention is given to the managerial thinking for controlling the organisation. The concepts and techniques of management control are thoroughly discussed. Modern theories on organisation and decision making are highlighted in relation to management control systems.

This course will provide students with an in-depth study of the law and practice of taxation for planning and management in the Hong Kong environment. The course will give an analytical review of the Hong Kong tax system so that students can advise management on the effect of taxation on decision making. An appreciation of the essential features of mainland China taxation is also included.

This course provides students with the up-to-date philosophies and practices of both local and international services marketing. An overview of the services marketing process and its differences from the marketing of customer products will be presented. Topics will also include the issues of quality control and customer satisfaction.

The Internet, mobile technologies, and social media have given marketers more tools to satisfy customer needs with global reach, round-the-clock service, and meaningful customer interactions. The big question is, how could these tools be integrated into existing marketing strategies in the “Digital Economy”? This course is designed to guide future marketing experts in using internet-based technologies to develop and implement digital marketing strategy, with a specific focus on global brands and markets.

The course provides students with an understanding of how marketers can leverage event marketing to grow brands and promote cites or countries. Such events include meetings, incentive travels, conventions, exhibitions, sporting events, cultural events, and business events. In view of the rise of new forms of events, such as virtual ones and hybrid ones, the course emphasizes how event trends impact different stakeholders and event designs. The course also covers how events are conceptualized, planned, and evaluated.