課程信息
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初級

完成時間大約為4 小時

建議:5 weeks of study, 1-2 hours/week...

英語(English)

字幕:英語(English)

100% 在線

立即開始,按照自己的計劃學習。

可靈活調整截止日期

根據您的日程表重置截止日期。

初級

完成時間大約為4 小時

建議:5 weeks of study, 1-2 hours/week...

英語(English)

字幕:英語(English)

教學大綱 - 您將從這門課程中學到什麼

1
完成時間為 1 小時

Accounting and Business

Welcome to the first module of this course! In this module, You will learn (1) what accounting is and (2) how it contributes to the health and growth of a business and, in turn, the society. Furthermore, you will come across (3) the various forms of business setups and (4) how limited liability companies become the mainstream business concerns for corporate governance practices....
5 個視頻 (總計 37 分鐘), 1 個閱讀材料, 1 個測驗
5 個視頻
1.1 Module Introduction; Nature of Accounting5分鐘
1.2 Inter-relationship amongst accounting, business and society6分鐘
1.3 Forms of Businesses11分鐘
1.4 Shareholders, managers and directors of a limited liability company9分鐘
1 個閱讀材料
Assessment Critieria5分鐘
1 個練習
End-of-Module Quiz 130分鐘
2
完成時間為 1 小時

The Accounting Profession and Roles of Accountants

We often hear that accounting is essential for businesses for various reasons, and that as a profession, accountants are looked upon to for protecting financial interests of stakeholders. In the second module, you are going to learn the institutional and regulatory frameworks of accounting professionals, that give accountants the creditability in their work, and brings the professionalism that they command. In addition, I shall show you not only the mainstream practices of accounting (1) Financial Reporting and (2) Auditing, but also other services that accounting professionals provide....
4 個視頻 (總計 24 分鐘), 2 個閱讀材料, 1 個測驗
4 個視頻
2.2 Regulatory framework of accounting4分鐘
2.3 Mainstream practices of accounting6分鐘
2.4 Other types of accounting practices5分鐘
2 個閱讀材料
Regulatory units of different countries10分鐘
Websites of the "Big Four" CPA firms10分鐘
1 個練習
End-of-Module Quiz 230分鐘
3
完成時間為 1 小時

Ethics and Accounting Profession

From the previous modules, you have fully understood how accounting can help businesses perform for the betterment of society. Society may also demand businesses to be operated by conforming to his expectations by using accounting. Yet, the most crucial factor for success in the above is the quality of all parties concerned in regard to understanding the roles and also performing them faithfully. This quality is primarily founded on the notions of ethics. In this module, you will learn the notions of ethics. How it serves as the foundation for proper conduct of individuals, businesses and also professionals like accountants. You will have an opportunity to practice how to make ethical decisions using a classical case in this module....
5 個視頻 (總計 26 分鐘), 2 個測驗
5 個視頻
3.2 Ethical decisions in practice7分鐘
3.3 Personal vs Business Ethics5分鐘
3.4 Professional Ethics1分鐘
3.5 Accounting as a profession and the related code of ethics2分鐘
2 個練習
Ethical decision making practice - Ford Pinto Case30分鐘
End-of-Module Quiz 330分鐘
4
完成時間為 1 小時

Corporate Governance (CG) and Corporate Social Responsibility (CSR)

Ethical decisions made by companies are assured by way of corporate governance practices. In this module, I shall elaborate on the concept of corporate governance (CG), its latest development, and how the Board and corporate governance professionals like accountants function as key players in the practices. I shall also cover Corporate Social Responsibility (CSR), which is a thriving area of companies’ practice. ...
5 個視頻 (總計 31 分鐘), 1 個測驗
5 個視頻
4.2 Latest development of CG practice and reporting10分鐘
4.3 Key areas of CG practices4分鐘
4.4 Roles of CG practitioners4分鐘
4.5 Corporate Social Responsibility (CSR) and values to business5分鐘
1 個練習
End-of-Module Quiz 430分鐘
5
完成時間為 3 小時

Corporate Governance Case Study and Guest Interview

The Enron Case is one of the biggest corporate scandals in recent years. Enron turned from an acclaimed company into the most infamous company in the world overnight. There were a number of corporate governance issues, leading to the scandal. In this module, let us now take a look at the case, as to how it happened and how he changed the world of corporate governance practices in his aftermath. To conclude the course, I invited an accounting practitioner for an interview and discuss the multi-faceted role of accounting professionals in the new era....
4 個視頻 (總計 30 分鐘), 1 個閱讀材料, 2 個測驗
4 個視頻
5.2 Corporate Governance issues of Enron11分鐘
5.3 Lessons learnt from the Enron Case2分鐘
Expert interview - Mr. Leo Lee (ACCA President 2017-18)10分鐘
1 個閱讀材料
Please rate this course!2分鐘
1 個練習
Post-course survey5分鐘

講師

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Dennis Chan Suk Sun

Associate Professor of Business Education
Department of Accounting

關於 香港科技大学

HKUST - A dynamic, international research university, in relentless pursuit of excellence, leading the advance of science and technology, and educating the new generation of front-runners for Asia and the world....

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