Notes / 附註:
*APPLICANT PURSUING THIS COURSE WITH COURSE COMMENCEMENT DATE FALLING AFTER 31 MARCH 2023 IS NOT ELIGIBLE TO CLAIM REIMBURSEMENT FROM CEF. / 申請人報讀於二零二三年三月三十一日後開課的課程並不能申領基金發還款項。

Entry Requirements / 入學要求:
a) 6 passes including Chinese & English in one sitting in HKCEE and b) 2 passes in the HK Advanced Level Examination; OR c) 2(A) and 3(O) and a pass in English in the GCE Examination; OR d) Mature students aged 21 or above with a good command of English may also apply; they will need to pass the College Entrance Examination.

Course Outline / 課程大綱:
Accounting: Information for Decision Making (3 hours), Basic Financial Statements (3 hours),The Accounting Cycle: Capturing Economic Events(3 hours),The Accounting Cycle: Accruals and Deferrals(3 hours), The Accounting Cycle: Reporting Financial Results(3 hours),Merchandising Activities(3 hours),Financial Assets(3 hours),Inventories and the Cost of goods sold(3 hours),Plant and intangible assets (4.5 hours),Liabilities (4.5 hours),Stockholders' equity: paid-in capital(3 hours), Income and Changes in Retained Earnings(3 hours),Financial Statement Analysis(3 hours),A mid-term test(3 hours), Cost management and strategic analysis (3 hours), Basic cost concepts(3 hours),Activity-based costing (ABC) and management(3 hours),Target costing, theory of constraints, and life-cycle costing(3 hours), Total quality management (TQM)(3 hours),Cost estimation(3 hours),Cost-volume-profit (CVP) analysis(3 hours),Strategy and master budget( 6 hours),Decision making with relevant costs and strategic analysis (4.5 hours), Job costing(3 hours), The flexible budget and standard costing (4.5 hours),Managing marketing effectiveness and productivity(3 hours),Inventory management(3 hours)

Instructors' Qualifications / 導師資歷:
B.Com., University of Wollongong; M. Com., University of New South Wales CPA (Aust.) 7 yrs (FT) PhD candidate, University of South Australia

Assessment / 課程評核要求:
Assignments 10% Mid-Term Test 20% Class participation 10% Final Examination (2 hours) 60% STUDENTS MUST OBTAIN A GRADE "D" OR ABOVE TO PASS THE COURSE

[For claiming CEF, claimant should pass the attendance requirements and course assessments of the course(s) as approved by the Labour and Welfare Bureau, with the attendance rate and overall mark of course assessments not less than 70% and 50% respectively or such higher requirements as prescribed for the course (whichever is higher).]

Delivery Mode / 授課模式:
FT

Course Duration / 課時:
90

Effective Date / 課程生效日期:
21/04/2004

CEF Registration Invalid From / 基金課程登記失效日期:
01/04/2023