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ENGLISH

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

ENGL3102 English VI 3 45 hrs ---

This is the second 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 prepare the students for advanced level courses. It focuses on
improving students’ ability to communicate in English in a wide range of business
situations. The integration of authentic materials also enhances the usefulness of the
course. Communication skills include: resolving conflict; asking and answering difficult
questions; putting people at ease; summarizing in presentations, writing reports, etc.

FINA3120 Financial Management 3 45 hrs ---
This course provides an in-depth study of the theory and practice of corporate
financial management including a study of a firm’s objectives, investment decisions,
long-term and short-term financing decisions, working capital management, cash and
inventory management, mergers and corporate control.
YEAR 4
--- Complete 2 subjects from the 6 90 hrs ---
electives in group B1 or B2

ACCT4100 Advanced Financial Accounting I 3 45 hrs ---
This course explores in depth the financial reporting issues and related disclosure
relating to a group of companies with reference to both statutory and professional
requirements. Emphasis will be placed on the methodology of preparing group
accounts and the various accounting procedures unique to different reporting entities
in preparing their financial statements. Accounting issues associated with inter-
corporate investment activity that conveys significant influence or control as well as
cross-border activities will also be addressed.

ACCT4110 Advanced Financial Accounting II 3 45 hrs ---
This course explores the technical difficulty relating to accounting for transactions

involving foreign exchange in both operating and investing contexts, as well as the use
of hedging technique to manage risks using such financial instruments as options and
forward. Also included in this course are accounting procedure during bankruptcy and
receivership proceeding, dissolution of partnership as well as its profit and loss sharing
mechanism. Accounting treatments in a Not-for-profit making environments as well as
governmental activities will also be addressed.
ACCT4120 Advanced Management Accounting 3 45 hrs ---
This course introduces students to the strategic role of management accounting for

planning and controlling performance so that strategic objectives can be achieved
through planning and control. Topics covered in this course include: (i) Strategic
planning and control; (ii) Economic, fiscal and environmental factors; (iii) Performance
measurement systems and design; (iv) Strategic performance measurement; (v)
Performance evaluation and corporate failure; (vi) Current developments and
emerging issues in management accounting and performance management.

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