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Code Module Credits Duration Prerequisite(s)
YEAR 3 (Cont.)

ACCT3150 Management Accounting 3 45 hrs ---
This course builds upon cost accounting to prepare students for more specialized

management accounting issues and techniques. Topics includes (i) specialist cost and
management accounting techniques including ABC, targets, life-cycle, back-flush and
throughput accounting; (ii) decision-making techniques including pricing, make-or-buy,
linear programming and shadow pricing, etc.; (iii) budget types and systems with
attention to behavioural aspects; (iv) standard costing and variances analysis; and (vi)
performance measurement and control.

ACCT3160 Accounting Information Systems 3 45 hrs ---
This course introduces computer-based information systems and their application in
the accounting function of business organizations. Students will learn the basic
concepts and theories in accounting systems analysis, design and development. The
role of the various subsystems within the total accounting system will also be
examined.
ACCT3170 Auditing 3 45 hrs ---

This is an introductory course in basic auditing principles: internal control, the legal
and professional responsibilities of the auditor, accepted auditing standards and
procedures, preparation and presentation of reports and statements. Topics include:
Audit planning and analytical procedures; internal control and control risks; fraud
detection; audit plan and audit program.
ECON3120 International Finance 3 45 hrs ---

This course introduces the background on international financial markets. Emphasis
will be placed on international markets and conditions from a macroeconomics
perspective, focusing on external forces that can affect the value of an MNC (multi-
national corporation), and from a microeconomic perspective that focus on how the
financial management of an MNC can affect its value. Topics include: Economic
exposure to “exchange risk”; hedging and speculation; offshore financing dealings in
Eurocurrency; Eurobonds and international equity markets; international banking;
international aspects of taxation.
ENGL3101 English V 3 45 hrs ---
This is the first of the two upper-intermediate English courses. The course aims to

improve students’ use of the four language skills (speaking, listening, reading, and
writing), as well as to develop their knowledge of grammar and vocabulary, at the
internationally accepted standard of upper intermediate. It focuses on the accurate
communication of information in a business environment. The integration of authentic
materials also enhances the usefulness of the course. Communication skills include:
dealing with communication breakdown; negotiating; handling difficult situations;
reaching agreements and presentations, etc.

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