Research Seminar

Seminar Coordinators: Prof. Wenxi JIANG and Prof. Yizhou XIAO

Curriculum

Structure and Courses
The Program requires 18 units (3 units x 6) of coursework for graduation. All courses in the fundamental Business Program are non-unit courses with pass/fail options with 15 teaching hours (except 42 hours for ACY591I). Students who have taken these courses are eligible to apply for HKICPA student membership (please refer to the 'Recognition' section for more details). The availability of  Fundamental Business Program courses is subject to demand of the 2018-2019 admissions.
Course exemptions are not usually granted unless a student has taken a course elsewhere that  is comparable in scope and standards to the relevant PDPA course and has achieved a grade of  A- or above. Courses that are exempted do not count in GPA calculations and appear on transcripts only as the total number of units recognized for transfer. In no case will a student's normative period of study be shortened, and no tuition fees will be refunded regardless of the number of courses/units exempted.

 

Required Courses

First term

 

ACCT5120

Cost and Management Accounting
This course introduces the students to the basic concepts, techniques and application of cost and management accounting. Topics include cost concepts, cost behavior, costing systems, cost determination and allocation, standard costing and variance analysis, relevant costs, and budgetary planning and performance evaluation. Methods and techniques of cost management in the service sector and in the advanced manufacturing environment are discussed. Accounting implications for management planning, control, and decision making will be emphasized. Throughout this course, students will be expected to actively participate in class seminars and case discussions. 

ACCT5180

Financial Management for Professional Accountants
This course identifies and provides a framework for analyzing the major financial decisions made by a firm. Issues addressed include asset valuation models, investment decision making, analysis of risk, financial planning, dividend policy, working capital management, sources of long-term finances and the cost of capital, and the financial mix for the firm. 

Second term

ACCT5150

Business and Company Law
This course introduces students to the institutions, doctrine and methodology of the law in the business and corporation contents. After a discussion of the legal system of Hong Kong SAR, the first part of the course examines selected subjects in contract, tort of negligence, employment, and sales of goods. The second part of the course will focus on company law, such as formation of companies, the effects of incorporations, the division of powers and obligations among various organs of the company, its relationship with outsiders, financing and dividend issues, and options available to companies in financial difficulties.

ACCT5160

Taxation and Tax Planning
This course covers the basic elements and statutes of Hong Kong taxation system, including salaries tax, property tax, profits tax, personal assessment, depreciation allowances, and tax administration. After this basic knowledge, the course will introduce advanced concepts of tax planning, problem solving with practical examples and the inter-relationships between different types of taxes. Local tax cases will be discussed extensively. 

Third term

ACCT5110

Financial Accounting & External Reporting
This course deals with advanced aspects of financial accounting. Topics covered include the financial reporting environment in Hong Kong, fair value accounting, intangible assets, contingent liabilities, deferred income taxes, accounting for post-retirement benefits, equity and cost methods of accounting for long-term investments, business combinations (purchase and pooling), consolidation of parent/subsidiary financial statements, and interpretation of financial statements. Students will be required to critically evaluate various accounting valuation, reporting and disclosure issues. 

ACCT5130

Auditing and Professional Practice
This course will provide an examination of the economic theory of auditing, the role and responsibilities of auditors, the concepts and techniques employed by auditors, and auditing procedures for balance sheet and profit and loss items. Other topics include auditing and the public accounting profession, internal control, audit planning, financial statement audits, reporting on auditing financial statements, professional ethics and auditor's legal liability, accepting and planning the audit, evidential matter/ working papers, internal controls, and system auditing. Other topics of current interest available in the literature will also be discussed. 

 

Fundamental Business Program Courses

ACY591P

Accounting
This course is essentially an introduction to financial accounting. It emphasizes accounting concepts and principles, and introduces the use of accounting data in controlling and planning business operations. Major topics include basic structure of accounting; accounting for current assets, current liabilities, and long-term assets. 

ACY591I

Intermediate Accounting
ACY591I is the extension of ACY591P. For those who do not have a business degree, we strongly advise you take both ACY591P and ACY59I for better understanding of the core course ACCT5110 Financial Accounting and External Reporting. 

MGT592P

Management
This course introduces you to concepts and theories of organization and management that will help you to understand and analyze various aspects of management. However, management is practical concept, and just learning concepts and theories is not enough. Students need to integrate them with their own observations and experience and apply them in case studies and real-life situations. Upon completion of this course, students are expected to gain a basic understanding of key management skills, including planning, organizing, staffing, directing and controlling. 

DSE593P

Economics
This course is a general introduction to the theory of price in a market economy. Topics include basic economic concepts, the theory of demand, production and cost, the operation of firms in competitive, oligopolistic and monopolistic market, cost and benefits of government intervention in market economy, and introductory issues to game theory and informational economics. Analytical approach is used whenever appropriate. Applications on practical business problems are emphasized. 

DSE594P

Statistical Analysis for Business Decisions
This course deals with fundamentals of statistical methods including descriptive statistics, probability, statistical inference from both large and small samples, F test for equality of variances, tests using Chi-square in categorical data analysis, and simple correlation. Application of statistical methods to problems pertaining to business will be emphasized. 

DSE595P

Computer-Based Information Systems
This course provides students a conceptual knowledge concerning contemporary information technology and information processing. It also introduces students to the basic computer concept, communications and networks (The internet, intranet, WWW and E-Commerce Applications), Information System and Its Development, Security, Ethics and Privacy Issues, etc. 

MKT596P

Marketing Management
This course aims to provide participants with practical and conceptual training in marketing management with specific objectives as follows:

  • Provide participants with knowledge of fundamental and new marketing concepts and techniques.
  • Increase participants' understanding and awareness of marketing environment in HK.
  • Enhance participants' ability in analyzing marketing issues in local and international markets.
  • Develop and sharpen participants' marketing skills in doing business in local and international markets.


Duration

Each academic year is divided into trimesters and students can complete the PDPA Program in one year. Classes are held on weekday evenings in downtown and in weekend afternoons on the CUHK campus.


School Terms

Pre-term (optional)

 August - September

First Term

 September - December

Second Term

 December - March
Third Term  March – June
Summer Term (if available)  June - July

 

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