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Code Module Credits Duration Prerequisite(s)
YEAR 2 (Cont.)

MATH2100 Business Mathematics 3 45 hrs ---
This course emphasizes the mathematics required in general business processes. It is

designed to prepare students for the mathematical and analytical applications most
useful in subsequent business and economic courses. Topics include: functions; systems
of linear equations; exponential and logarithmic functions; mathematics of finance;
matrix algebra; linear programming.
MATH2110 Business Statistics 3 45 hrs ---
This course is designed to introduce basic statistical principles, and techniques for data
analysis in the context of solving business problems. Students will learn how to perform
statistical analysis on various inferential real life situations. Topics include: organizing
data; descriptive statistics; probability; discrete distributions; normal distribution;
sampling and sampling distributions; estimation; hypothesis testing; correlation and
regression analysis.
MRKT2100 Principles of Marketing 3 45 hrs ---
This course studies the role of marketing in society. It focuses on markets, marketing
institutions, and marketing functions with emphasis on product, price, marketing
communication, and marketing channel decisions.
YEAR 3
--- Complete 2 subjects from the 6 90 hrs ---
electives in group A

ACCT3120 Intermediate Accounting III 3 45 hrs ---
This course is a continuation of Intermediate Accounting I and II. It discusses the current

solution adopted by FASB to handle financial accounting and reporting issues that have
not been fully addressed in previous two intermediate accounting courses. Topics to be
covered include factors affecting financial investment decisions, derivative financial
instruments, foreign currency transactions, revenue recognition, accounting for
deferred taxes, accounting changes and error analysis, pensions, leases, income taxes,
and the statement of cash flows.
ACCT3130 Cost Accounting 3 45 hrs ---

This course introduces students to costing principles and techniques, and elements of
management accounting which are used to make and support decision-making. Topics
covered in this course include the nature and purpose of cost and management
accounting, cost classification, behaviour and purpose, business uncertainties, cost
accounting techniques under job and process costing, budgeting and standard costing,
and short term decision-making techniques.

ACCT3140 Taxation 3 45 hrs ---
This course introduces different taxation systems and their sources. Strong emphasis will
be placed on the Macao environment. Students will learn how to manage salary tax,
profit tax, sales tax, and other indirect taxes. Topics include: Management of salary tax,
profit tax, sales tax, and other indirect taxes.

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