This course focuses on developing students’ skills of using Python for data preparation, data visualization, data analysis, and data interpretation and the ability to apply these skills to issues relevant to accounting. Specific topics include how to read and write files using Python, how to manage code within Jupyter Notebook, a popular development environment for Python, as well as how to structure and manipulate data using Python modules such as OS, requests, and BeautifulSoup. In addition, students will learn how to use Python to access and integrate generative AI platforms (via APIs) for large-scale data analysis, enhancing their ability to summarise, interrogate, and synthesise complex datasets. Upon completion of this course, students are expected to have sufficient knowledge of the universal concepts of computer programming, the syntax and semantics of the Python language as well as the skills in resolving business problems. This course requires no programming background. 

This course aims to provide career training, supervision, professional learning opportunities and learning environment to students to obtain practical working experience in accounting and accounting related organizations in Hong Kong or outside Hong Kong. Under the guidance of both faculty and workplace supervisors, students will work as part time or full time interns to complete work assignments and student assessments. The internship assignment is expected to take up no less than 120 hours and it may or may not be paid. 

This course aims to provide students with a critical awareness of financial reporting environment and the role of accounting information in the efficient working of economy. It covers important economics and accounting concepts and theories, and contemporary accounting and finance studies testing these theories. The course addresses in detail how financial reporting practices have been shaped by the information needs and interests of major constituencies, and how the standard setting bodies reconcile the conflicting interests of major constituencies in formulating accounting standards. Building on above contents, this course enables practical applications of the theories/concepts in assessing, explaining, and predicting accounting choices. It is expected that students should understand not only the theoretical foundation of accounting policy and practices but also the development of accounting research in general. 

This course has comprehensive coverage on various aspects of financial reporting, including impairment of financial instruments, hedging, foreign currency transactions and translation, related party transactions, operating segment and interim financial reporting. Additionally, more advanced aspects of consolidation techniques are also covered.

This course will provide students with an advanced study of the law and practice in Hong Kong tax system for administration and planning. An appreciation of the role of the professional accountant in tax management is included. Also, the international aspects of Hong Kong taxation and the tax system and administration in Mainland China will be discussed. 

This course provides an overview of AI's applications in the business landscape, focusing specifically on its impact on accounting practices. Students will explore how AI can be applied in various economic activities and specific applications in accounting, such as financial reporting, improve decision-making, and streamline accounting processes. 

This course covers the theory and applications of advanced corporate finance issues. Coverage includes initial public offering, corporate leasing, options, derivatives, mergers and acquisitions, financial distress, etc. Regulatory environment and ethical standards for professional accountants will be discussed. 

This course aims to provide students with an advanced study and application of the concepts and principles of auditing to conduct assurance engagements in certain special situations and to resolve issues of special topics in compliance with the good governance practices of corporations, the statutory assurance requirements and standards stipulated by the Hong Kong Institute of Certified Public Accountants. Information technology auditing concepts and technologies are also included to address the contemporary assurance issues in computer and online systems. 

This course aims to examine contemporary strategic management accounting issues in international settings. This course provides learning opportunities and environment to students to further develop their analytical and problem solving skills learnt from basic cost and management accounting to solve strategic and control issues by using case studies and discussion methods in manufacturing firms and services companies. This course also adopts contemporary management accounting techniques to facilitate and evaluate business strategies from international perspectives. In particular, this course focus on business decision making based on value chain management, performance measurement, manufacturing investment, and management control system. Behavioral and ethical aspects, corporate social responsibility and corporate sustainability of management control system and manufacturing innovation are also considered. 

This is a three-unit elective course that can be selected under special circumstance while application and approval in advance is required. The integrated project is designed only for students who have obtained appropriate prior training on research (proof is needed) and would like to take an individual graduation project concentrating on the integrative application of accounting knowledge as the alternative for only one elective course for Master’s award.

The course introduces the students to the international aspects of income tax law. It provides a comprehensive overview of the global landscape of income tax law and policy for low income countries. The course discusses the taxation of resident individuals and legal entities on income arising in foreign countries and the taxation of non-residents on income arising or sourced in the country for economic development. It also covers the current international tax regime operating in selected jurisdictions, including Hong Kong and Mainland China.

This course is designed to provide a comprehensive understanding of sustainable investing, closely aligning with the curriculum of the CFA Institute's Sustainable Investing Certificate and preparing students for success in the exam. Throughout the course, students will gain the essential knowledge and skills to analyze and integrate environmental, social, and governance (ESG) factors into investment decisions and assessments of corporate performance. The curriculum covers the fundamental concepts of ESG, from climate change and social responsibility to corporate governance, and delves into the practical application of ESG integration into company valuation, portfolio construction, and management across diverse asset classes. 

This course articulates to students the regulatory framework for listed companies with a special focus on the listing regimes, compliance with the Listing Rules and the codes on takeovers and related matters, the protection of minority shareholders, and also the roles of the Stock Exchange of Hong Kong and the Securities and Futures Commission as the major regulators. The rise of shareholder activism and its impact on corporate governance will be explored. The course will focus on securities regulations of Hong Kong but where appropriate securities regulation of other major jurisdictions will also be discussed. 

This course aims to explore how accounting and disclosure process provides key tools to help organizations more effectively identify and manage the risks and opportunities regarding environmental, social, and governance issues, such as the circular economy and human rights abuses. The focus is on both the internal and external reporting systems. From the internal perspective, this course broadly covers discussions of contemporary advances and unresolved problems in traditional accounting as a measuring instrument of sustainability, and introduction of recent development in green accounting, an innovative system that generates decision-useful information for firm internal management. From the external perspective, the course introduces ESG reporting standards and practices, assurance and verification, ESG metrics and indicators, and ESG data collection and analysis. 

Students will be exposed to real-world examples of how best-in-class companies have successfully implemented accounting and reporting systems to measure and communicate sustainability. By the end of this course, students will develop a comprehensive understanding of how accounting and disclosure play a vital measurement role in providing the necessary information for internal decisions and for disclosing sustainability-related performance to all stakeholders, a key component of companies’ corporate social responsibility. 

This course is designed to provide students with a basic understanding of financial accounting principles, practices and its underlying theories. In this course, we will emphasis on fundamental financial accounting concepts and principles, and discuss how to measure company’s net income, assets, liabilities and shareholders’ equity using generally accepted accounting principles.

This course is a general introduction to the concepts and theories in economics. Topics include basic economic concepts, the theories of demand and supply, production and cost, operation of firms in different market structures, and some market economy issues from a marco perspective. Applications of concepts and theories on practical business problems will be emphasised.

This course provides students with an understanding of information as a key resource and asset of all kinds of organizations and to appreciate how information management and use of the appropriate technologies can create value and improve the competitive advantage of organizations.

This course introduces the philosophy of business operations and the framework of decision-making process and provides students with fundamental knowledge about management and organisation. Topics include various aspects of organizational management, including human resources management, production management as well as planning, supervision and control in organisational settings. Applications of these concepts and theories to case studies and real life situations will be emphasised. 

This course provides students a working knowledge of fundamental statistical techniques. Major topics include descriptive statistics, probability, statistical inference from large and small samples, F test for equality of variances, tests using Chi-square in categorical data analysis, and simple regression. Particular attention is given to applications of these techniques in business decision analysis. 

This course is designed to introduce students with a basic understanding of marketing concepts and their application in contemporary business environment. Specifically, this course examines the significance of marketing concepts in an entity, the marketing functions of planning, organizing and control as well as satisfying consumers through the development of effective marketing mix. Emphasis will be placed on developing skills required to make optimal marketing decisions. 

This course covers: the principles and problems of valuation of individual items in assets, liabilities and equity; the impact of valuation upon the determination of cost and revenue; and the preparation, analysis and interpretation of financial statements. A comparison between Hong Kong Accounting Standards and International Accounting Standards is also covered.