Course

Topics: Financial statements, International Financial Reporting Standards, Multiple choice Pages: 19 (2819 words) Published: April 12, 2014
BUSI0019KLM Intermediate Accounting I
Course Outline

COURSE INFORMATION
Faculty:
Business and Economics
Instructor:
Jeong H. Joo
jeongjoo@hku.hk
Phone:
852-3917-1629
Office hours: By Appointment
Office:
Room 1202 K.K. Leung

Tutor1:
Email:

Amy Lee (tutorials 1-5)

Phone:
Office:
Tutor2:
Email:

852-3917-4833
Room 609 K.K. Leung
Amily Lam (tutorials 6-9)

Phone:
Office:

852-3917-4833
Room 609 K.K. Leung

amyleesw@hku.hk

amilylam@business.hku.hk

Lecture Time:
BUSI0019K

TU, 09:30-10:20
FR, 09:30-11:20
BUSI0019L
TU, 12:30-13:20
FR, 12:30-14:20
BUSI0019M
TU, 15:30-16:20
FR, 15:30-17:20
Place: Room 237 Main Building (MB237)
Tutorial times:
FR 9:30- 10:30
FR 10:30- 11:30
FR 11:30- 12:30
FR 13:30- 14:30
FR 14:30- 15:30
Place:
KK1327
Office Hour:
By Appointment
Tutorial time:
MO 15:30- 16:30
MO 16:30-17:30
TU 10:30-11:30
TU 11:30-12:30
Place:
KK724
Office Hour:
By Appointment

COURSE DESCRIPTION
BUSI0019 (ACCT2102) is the first in a sequence of two courses in financial reporting. It builds on the foundation laid in the introductory accounting course to better equip students with the required techniques in preparing and interpreting financial statements. It reviews the fundamental financial accounting concepts and focuses on the detailed recording and reporting of important items relating to the asset side of the balance sheet. It also examines the conceptual framework of accounting and financial statement presentation. This course provides the prerequisite knowledge that will prepare students for advanced accounting courses.

This course is a required course to all second year students in the BBA(A&F) program. It is open to non-BBA (A&F) students as an elective course. Students taking this course should have passed the introduction to Accounting course (BUSI1002 or ACCT1101).

COURSE MATERIALS & REQUIREMENTS
Required textbook: J. Spiceland, J. Sepe, M. Nelson, P. Tan, B. Low, and K.Y. Low, Intermediate Accounting (IFRS edition), McGraw-Hill, ISBN 978-007-132448-9. Other Required Learning Resources:


Moodle for accessing lecture notes, supplementary readings, sample exams, etc. Please see the link: http://www.itservices.hku.hk/lms/moodle/v2/. You are responsible for downloading and printing them in advance for each lecture.

-1-

BUSI0019KLM Intermediate Accounting I
Course Outline




Hong Kong Institute of Certified Public Accountants, Hong Kong Accounting Standards Members Handbook, which is available at
http://app1.hkicpa.org.hk/ebook/HKSA_Members_Handbook_Master/volumeII/. International Financial Reporting Standards at http://www.ifrs.org/IFRSs/IFRs.htm

COURSE OBJECTIVE
1 Provide students with the fundamental concepts and techniques in preparing and interpreting corporate financial reports.
2 Enable students to integrate and apply their knowledge in decision-making scenarios.
3 Prepare students for their understanding and evaluating of ethical issues in accounting regime.
4 Inculcate students’ professionalism.
COURSE LEARNING OUTCOMES (CLO)
Upon completion of this course, students will be able to:
CLO1
Explain and discuss the conceptual framework of financial reporting. CLO2
Apply the techniques and methods in the preparation and presentation of financial statements in accordance with prescribed accounting standards. CLO3
Apply their acquired knowledge of theories in assessing the financial position of business entities.
CLO4
Identify and discuss ethical issues in accounting.
CLO5
Develop their professionalism by presenting their accounting knowledge in case analysis and by participating in discussions during lectures, tutorials and group meetings.
ALLIGNMENTS OF PROGRAM AND COURSE LEARNING OUTCOME
Program LOs
Course LOs
1. Acquisition and internalization of knowledge of
CLO 1 & 2
accounting, business and economics
2. Application and integration of knowledge
CLO 3 & 4
3. Inculcating professionalism and...
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