Ling U
Ling U
Ling U
Ling U
Ling U
Ling U
Ling U
Ling U
Ling U
Ling U
Accounting
Major in Accounting reflects the needs of the market place for accounting knowledge. It is well recognised that one can assess the level of sophistication of an economy by examining the extent of its accounting knowledge. As the economy of Hong Kong becomes increasingly complex, the demand for accounting professionals with sophisticated accounting knowledge has been accelerating. Trained in the University’s liberal arts environment, graduates in the Accounting Stream will possess the latest theoretical and practical knowledge in accounting together with well-developed analytical and communication skills to enable them to face the challenge of the accounting profession in an increasingly complex business environment.
Major in Accounting aims to develop students who will be able to:
- apply basic financial reporting theories and standards to provide relevant, reliable and timely financial information to enable various stakeholders to make informed business decisions;
- analyze financial, tax and assurance situations by applying relevant conceptual frameworks and standards;
- use and evaluate information technology effectively;
- understand the financial reporting environment from an international and cross-cultural perspective;
- identify and resolve accounting related ethical, social, and legal dilemmas as they arise; and
- build a foundation of generic and technical competencies essential for becoming a certified professional accountant.
Major Courses:
Major Required Courses:
- ACT2200 Intermediate Accounting I
- ACT2201 Intermediate Accounting II
- ACT3202 Cost Accounting
- ACT3203 Taxation
- ACT3300 Company Law
- ACT3301 Auditing
- ACT4354 Advanced Accounting ^
Remarks:
- All courses carry 3 credits.
^ 123-credit Accounting students who were admitted to Year 1 in 2012-13 can choose to opt out of taking ACT4354 Advanced Accounting by completing and signing a declaration form, counter-signed by the Head of Department of Accountancy. All the forms should reach the Undergraduate Programmes Office, Faculty of Business before the end of the add/drop period in the first term of their final year of study. In such cases, the students will take 18 credits of stream required courses and 18 credits of free elective courses. The declaration form is available at the Undergraduate Programmes Office, Faculty of Business (SEK209, 2/F, Simon and Eleanor Kwok Building, Lingnan University). For enquiries, please contact the Undergraduate Programmes Office, Faculty of Business at 2616 8490 or email to [email protected].