ACY3111 - Corporate Accounting 1企業會計（一）
|Year of Study:||3|
|Prerequisites:||ACY2001 Financial Accounting|
This module aims to provide students with an understanding of some key issues in financial accounting and reporting at an intermediate level. On completion of this module, students should be able to perform professional tasks of financial reporting competently without assistance in different situations. Topics include conceptual framework of financial reporting; elements of financial statements including current assets, plant assets, intangible assets, liabilities, equity and revenue; and preparation and disclosure of financial statements.
Upon completion of this module, students should be able to:
- explain the conceptual framework of financial reporting;
- account for current assets, plant assets and intangible assets;
- account for current and non-current liabilities;
- account for shareholders’ equity and revenue; and
- prepare financial statements with proper disclosure.