CB2100Introduction to Financial Accounting

这门课学什么

课程简介

This course aims to: 1. provide students with technical knowledge in processing, preparing and reporting accounting information in accordance with IFRS (International Financial Reporting Standards) for external users in a modern economy; 2. provide students general knowledge about internal control procedures and financial ratios; 3. encourage students to be responsible and active learners.

校方 PDF 第 2 页 · Abstract

课程内容

Domain of accounting. Objectives of accounting. Introduction to the conceptual framework of accounting. Fundamentals of the financial accounting process. Management, control, and accounting for assets. Management, control and accounting for liabilities. Management, control and accounting for capital. Management, control and accounting for revenues and expenses. Accounting for limited companies. Interpretation of accounting information.

校方 PDF 第 6 页 · Keyword Syllabus

预期学习成果

查看校方学习成果与对应条件

CILOs                                                  Weighting (if DEC-A1      DEC-A2          DEC-A3
                                                                      app.)
1               Record accounting transactions related to Cash,                                 x
                Receivables, Inventories, Fixed Assets, Payables,
                Shareholders’ equity, Revenues, Costs of
                merchandise sold, and Expenses;
                Prepare financial statements (balance sheets,
                statements of shareholders’ equity, statements
                of retained earnings, and income statements)
                for servicing and merchandising companies.
2               Identify and explain fundamental IFRS                                           x
                (International Financial Reporting Standards);
                Select and apply the appropriate IFRS to support
                accounting treatments in preparing financial
                reports.
3               Identify internal control procedures over                                       x
                Cash; Demonstrate and apply ethical concepts
                in selected reporting and internal control
                situations;
                Calculate and interpret fundamental financial
                ratios based on information collected from
                balance sheets and income statements.
4               Be a responsible learner: attend classes and                       x
                submit assignments on time and be prepared,
                attentive in classes; follow teaching schedule
                closely;
                Be an active learner: actively participate to class
                activities; self-motivated.

校方 PDF 第 2 页 · Course Intended Learning Outcomes (CILOs)

我能不能修这门课

先修、建议先备和并修要求分别查看；等同及互斥条件也会影响选课。and 表示同时满足，or 表示备选；组合条件按下方原文分组阅读。

先修条件

无（校方注明 Nil）

校方 PDF 第 1 页 · Prerequisites

建议先备知识

无（校方注明 Nil）

校方 PDF 第 1 页 · Precursors

并修要求

该版官方课纲未列明该项。

其他修读要求

该版官方课纲未列明该项。

等同课程及条件

CB2100/FB2100 Accounting I; or GE1222 Contemporary Accounting

校方 PDF 第 1 页 · Equivalent Courses

互斥课程及条件

AC2102 Behind the Accounting Numbers; or FB2103 Introduction to Financial Accounting

校方 PDF 第 1 页 · Exclusive Courses

怎么考，怎样才算通过

考核方式

Continuous Assessment (%): 50; Examination (%): 50; Examination Duration (Hours): 3

查看校方原始考核表与使用要求

ATs                   CILO No.             Weighting (%)        Remarks ("-" for   Allow Use of
                                                                                      nil entry)         GenAI?
1                     In-Class Activities: 1, 2, 4               5                    -                  No
                      Students need to
                      participate actively
                      in class activities
                      such as class
                      discussion and
                      exercises designed
                      to facilitate their
                      understanding of
                      knowledge taught
                      in class.
2                     Online               1, 2, 3, 4            10                   -                  No
                      assignments:
                      The use of online
                      interactive learning
                      tools:
                      Students are
                      required to use
                      online interactive
                      learning tools
                      to gain deeper
                      understanding of
                      the various topics.

3                       Mid-term test or    1, 2, 3           25                   -                    No
                        quizzes:
                        Students are
                        required to take an
                        interim assessment
                        (mid-term test)
                        or multiple
                        assessments in a
                        continuous basis
                        (quizzes) of the
                        topics taught.
4                       Case analysis*:    3, 4               10                   -                    No
                        Students need
                        to search and
                        evaluate the
                        financial, business
                        and market
                        information of a
                        listed company in
                        its annual report
                        and/ or from other
                        provided materials
                        for a quantitative
                        and qualitative
                        analysis.

校方 PDF 第 4 页 · Continuous Assessment (%),Examination (%),Examination Duration (Hours)

通过条件

*DEC element Final examination [Closed-book examination] : Students will be assessed in the final examination of their understanding of concepts learned in class and to apply these concepts in this assessment. Students are required to pass both coursework and examination components to guarantee to pass the course. Failing either component may lead to failure in the course.

校方 PDF 第 4 页 · Additional Information for ATs