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FOUNDATION LEVEL
Business Communication(B100)
DescriptionThe course provides students with a theo-retical framework and practical strategiesfor communicating clearly and effectivelyin English. Examples used in the course,taken from everyday working situations,can be applied in many areas.
ContentsUnit 1 Business communication basics
Unit 2 Fundamentals of business writing
Unit 3 Written communication: letters
Unit 4 Written communication: memosand email
Unit 5 Written communication: reportsand proposals
Unit 6 Oral communication: presenta-tions and meetings
SetbookGuffey, Mary Ellen (2004) Essentials ofBusiness Communication, 6th edn,Cincinnati, Ohio: South-western CollegePublishing.
Introduction to ServicesManagement (B102)
DescriptionThis course develops students’ under-standing of what managers do and thekey concepts and principles of servicesmanagement.
ContentsUnit 1 Defining services and manage-
ment
Unit 2 Managing the climate
Unit 3 Designing services
Unit 4 Planning and decision-making
Unit 5 Working with people
Unit 6 Understanding cultural differ-ences
Unit 7 Managing the service
Unit 8 Understanding group behaviour
Unit 9 Inspiring excellence
Unit 10 Managing human resources inservices
SetbookThere is no set book for this course.
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Business Computing withInternet Applications(B121)
DescriptionThis course introduces students to micro-computers and their applications in busi-ness, and enables them to develop, viahands-on experience, the knowledge andskills necessary to use common micro-computer software applications in busi-ness.
ContentsUnit 1 Microcomputer concepts and
applications in business
Unit 2 Microcomputer hardware andsoftware
Unit 3 Word-processing and presenta-tion tools
Unit 4 Electronic spreadsheets
Unit 5 Database management
Unit 6 Electronic commerce on theInternet and current issues in mi-crocomputers.
SetbooksShelly, Cashman, Vermaat (2002) MicrosoftOffice XP: Introductory Concepts and Tech-niques, Cambridge, MA: InternationalThomson Publishing Company.
Shelly, Cashman, Vermaat (2002) MicrosoftOffice XP: Advanced Concepts and Tech-niques, Cambridge, MA: InternationalThomson Publishing Company.
Bergerud, Busché MS Windows XP Basics,Thomson.
Business Statistics (B171)
DescriptionThe course aims to provide students withanalytical skills required for applying ap-propriate quantitative methods in mak-ing business decisions. It also providesthe necessary statistical backgroundneeded in other business courses withemphasis on the application of statisticalmethods to problems pertaining to busi-ness.
ContentsUnit 1 Data, sample design and de-
scriptive statistics
Unit 2 Probability and probability dis-tributions
Unit 3 Sampling distributions and in-terval estimation
Unit 4 Hypothesis testing for one popu-lation
Unit 5 Hypothesis testing for more thanone population and chi-squaretests
SetbookKeller, G (2005) Statistics for Managementand Economics, 7th edn, DuxburyThomson Learning.
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Quantitative Methods forDecision Making (B172)
DescriptionThe course aims to provide students withanalytical skills required for applying ap-propriate quantitative methods in mak-ing business decisions. It also providesthe necessary statistical backgroundneeded for performing regression analy-sis and business forecasting. On comple-tion of the course, students should be ableto formulate relevant business problemsin a logical manner and know when andhow to apply appropriate quantitativemethods when making business deci-sions.
ContentsUnit 1 Linear regression
Unit 2 Time reries analysis and forecast-ing
Unit 3 Linear programming
Unit 4 Decision analysis
Unit 5 Project management
SetbooksKeller, G (2005) Statistics for Managementand Economics, 7th edn, DuxburyThomson Learning.
Hillier, F and Hillier, M (2004) Introduc-tion to Management Science, A Modellingand Case Studies Approach withSpreadsheets, 2nd edn, McGraw Hill.
Business ManagementFundamentals (CE160)
DescriptionThe course introduces the general con-cepts, knowledge and skills that areneeded to manage a business organiza-tion effectively. In general, this course toprovides an overview of management’skey business challenges and a basic un-derstanding of each core business area,such as marketing, accounting and fi-nance, operations and human resourcemanagement.
ContentsUnit 1 Small business and entrepre-
neurship
Unit 2 Marketing
Unit 3 Accounting and finance
Unit 4 Production and operations man-agement
Unit 5 Human resource management
Unit 6 Management trends and issues
SetbookGriffin, R W and Ebert, R J (2006) Busi-ness, 8th edn, Prentice Hall.
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MIDDLE LEVEL
Introduction to Accounting(B210)
DescriptionThis course provides students with skillsin financial accounting and bookkeepingand introduces managerial accountingand business finance.
ContentsUnit 1 Accounting in the information
age
Unit 2 Recording transactions
Unit 3 The adjusting process and com-pleting the accounting cycle
Unit 4 Merchandising operations
Unit 5 Inventories
Unit 6 Cash and internal control
Unit 7 Receivables and payables
Unit 8 Plant assets
Unit 9 Partnerships
Unit 10 Company accounting
Unit 11 The analysis of cash flows andfinancial statements
Unit 12 Cost concept and budgeting
SetbookLarson, K D, Wild, J J and Chiapetta, B(2002) Fundamental Accounting Principles,16th edn, New York: McGraw-Hill HigherEducation.
Principles and Practices ofManagement (B240)
DescriptionThis course provides students with anunderstanding of the functions and rolesof managers in organizations.
ContentsUnit 1 Management and the evolution
of management thought
Unit 2 Defining the manager’s terrain
Unit 3 Planning
Unit 4 Controlling
Unit 5 Foundations in organizing andleading
SetbookRobbins, S P and Coulter, M (2002) Man-agement, 7th edn, New Jersey: Prentice-Hall.
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Introduction to Marketing(B250)
DescriptionThis course introduces students to themarketing concept in business. Businessactivities are analysed in relation to therecognition, stimulation and satisfactionof consumer demand.
ContentsUnit 1 Role of marketing
Unit 2 Consumer behaviour
Unit 3 Marketing research and productpositioning
Unit 4 Channels and distribution
Unit 5 Promotion
Unit 6 Pricing and planning
SetbookKotler and Armstrong (2004) Principles ofMarketing, 10th edn, Prentice Hall.
Business Law(B260)
DescriptionThis course describes the legal system ofthe Hong Kong SAR and introduces thedifferent categories of business law.
ContentsUnit 1 Legal system of the Hong Kong
SAR
Unit 2 Contract law (Part 1)
Unit 3 Contract law (Part 2)
Unit 4 Law of sales of goods
Unit 5 Law of agency
Unit 6 Law of tort
Unit 7 Commercial organizations
Unit 8 Insolvency law
Unit 9 Contracts of guarantee and in-demnity
Unit 10 Business law of mainland China
SetbookStott, Vanessa (2001) An Introduction toHong Kong Business Law, 3rd edn, HongKong: Longman.
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Introduction to FinancialManagement (B280)
DescriptionThe course introduces students to themodern theories and concepts underly-ing the practice of financial managementand highlights the key aspects of the lo-cal financial environment.
ContentsUnit 1 Scope of financial management
Unit 2 Valuation of financial assets
Unit 3 Capital budgeting
Unit 4 Financial analysis and planning
Unit 5 Working capital management
SetbookKeown, A J, Martin, J D, Petty, J W andScott, D F (2002) Financial Management:Principles and Applications, 9th edn,Prentice Hall.
Organizational Behaviour(B290)
DescriptionThis course assists students in under-standing the organizations where theywork, provides a basic introduction toindividual and group behaviour in or-ganizations, and links the theory andpractice of organizational and manage-ment techniques.
ContentsUnit 1 Organizational behaviour and
management
Unit 2 Individual in organization
Unit 3 Motivating individuals in or-ganization
Unit 4 Groups and organizational proc-esses
Unit 5 Organizational context
SetbookGeorge, J M, and Jones, G R (2002) Un-derstanding and Managing OrganizationalBehaviour, 3rd edn, Addison Wesley Pub-lishing Co., Inc.
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HIGHER LEVEL
Company Accounting(B301)
DescriptionThis course introduces students to the fi-nancial reporting regulatory environmentin Hong Kong, and provides them withskills for choosing appropriate account-ing and reporting practices for differententerprises in Hong Kong.
ContentsUnit 1 The conceptual framework of fi-
nancial reportingUnit 2 The regulatory and statutory
frameworks of financial reportingUnit 3 Tangible fixed assets and intan-
gible assetsUnit 4 Investment property and invest-
ment in securitiesUnit 5 Inventories and construction con-
tractsUnit 6 Leases, provisions and contin-
genciesUnit 7 Deferred tax and segmental infor-
mationUnit 8 Foreign currency transactions
and branch accountingUnit 9 Presentation of financial, cash flow
and miscellaneous statementsUnit 10 Issue and redemption of shares,
and earnings per shareUnit 11 Partnerships and joint ventures
SetbooksChow, L, Panchapakesan, S, Taylor, D W,and Tsui, C (2002), Advanced Financial Ac-counting in Hong Kong, 4th edn, LongmanAsia Limited.
DeFond, M L, Stice, E and Wong, T J (2000)Financial Accounting, An International Ap-proach with Applications in China and HongKong, 2nd edn, Hong Kong University ofScience & Technology.
Company Law(B302)
DescriptionThis course introduces students to the le-gal environment in which Hong Kongcompanies operate and company law asit applies to the day-to-day operation ofa company.
Contents
Unit 1 What is a company?
Unit 2 Setting up a company in HongKong
Unit 3 Raising capital
Unit 4 Capital reconstruction
Unit 5 Raising loans
Unit 6 Operating a company
Unit 7 Financial services legislation
Unit 8 Disclosure of interests and in-sider dealing
Unit 9 Winding up and liquidation
SetbookStott, Vanessa (2000) Hong Kong CompanyLaw, 9th edition, Hong Kong: Pitman Pub-lishing.
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Accounting InformationSystems (B304)
DescriptionThis course develops students’ awarenessof the nature of information systems froman accounting perspective and an under-standing of the implications of new in-formation technology on corporate strat-egies and business processes. It equipsstudents with the means to design sys-tem models for business and informationprocesses.
ContentsUnit 1 Introduction to management in-
formation systems
Unit 2 Accounting information systems
Unit 3 Business process modelling
Unit 4 Event-driven application pro-totyping
Unit 5 Control of business and informa-tion process risks
Unit 6 Modelling key business proc-esses
Unit 7 The solution support profes-sional
SetbookHollander, A S, Denna, E L andCherrington, J O (2000) Accounting, Infor-mation Technology and Business Soultions,2nd edn, McGraw Hill.
Financial Accounting(B311)
DescriptionThis course introduces students to thestandard-setting process for accountingin Hong Kong; enables them to choose ap-propriate financial accounting treatmentsand handle all areas of financial report-ing used in the various types of businessenterprises; and provides the conceptualframework underlying financial account-ing and reporting.
ContentsUnit 1 Conceptual framework of finan-
cial reporting
Unit 2 Preparing financial statements
Unit 3 Consolidated financial accounting
Unit 4 Interpreting accounts
Unit 5 Capital structure and profits dis-tribution
SetbookChow, L, Panchapakesan, S, Taylor, D W,and Tsui, C (2002), Advanced Financial Ac-counting in Hong Kong, 4th edn, HongKong: Longman.
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Management and CostAccounting (B313)
DescriptionThis course aims to equip students withan understanding of how financial infor-mation is used in an organization.
ContentsUnit 1 Introduction to management ac-
counting
Unit 2 Cost estimation
Unit 3 Job and process costing
Unit 4 Budgeting
Unit 5 Absorption and marginal cost-ing
Unit 6 Performance measures andtransfer pricing
SetbookHorngren, C T, Foster, G and Datar, S M(2002) Cost Accounting: A Managerial Em-phasis, 11th edn, Upper Saddle River, NJ:Prentice Hall International, Inc.
Information SystemsManagement (B318)
DescriptionThis course introduces learners to man-agement information systems commonlyused in business organizations and com-mon methodologies to construct simpleinformation systems applications.
ContentsUnit 1 The nature of information sys-
tems
Unit 2 Functional information systems
Unit 3 Information systems for man-agement decisions
Unit 4 Business process re-engineeringand enterprise resource plan-ning
Unit 5 Concepts of systems develop-ment
Unit 6 End-user computing
Unit 7 Information systems manage-ment
Unit 8 Security and contingency plan-ning
Unit 9 Knowledge management
Unit 10 New development in informa-tion systems
SetbookMcLeod, R and Schell, G P (2001) Man-agement Information Systems, 8th edn,Prentice Hall.
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Advanced BusinessComputing (B319)
DescriptionThis course introduces learners to thebasic principles in designing a relationaldatabases; develops in learners, viahands-on experience, the knowledge andskills in implementing a non-complexbusiness information system.
ContentsUnit 1 Introduction to information sys-
tem development
Unit 2 Requirement analysis and proc-ess modelling
Unit 3 Data analysis and design
Unit 4 Input control
Unit 5 Introduction to VBA program-ming
Unit 6 Writing VBA programs to han-dle data in Access
Unit 7 Queries and reports
Unit 8 SQL
Unit 9 SQL in VBA modules
Unit 10 System enhancements andcustomization
SetbooksBaldwin, D and Paradice, D (2000) Appli-cations Development in Microsoft Access2000, San Francisco: Thomson Learning.
Pratt, J P (2001) A Guide to SQL, 5th edn,San Francisco: Thomson Learning.
Advances in InformationTechnology: SystemsAdministration (B321)
DescriptionThis course develops students' ability tosuccessfully identify, evaluate, develop,apply and manage technology solutionsto critical business and organizationalproblems. A wide range of current Infor-mation Technology (IT) products andservices are covered.
ContentsUnit 1 Aligning information technol-
ogy with business strategy
Unit 2 Information technology infra-structure: hardware, softwareand communications
Unit 3 Information technology infra-structure: protocols and stand-ards
Unit 4 Data management
Unit 5 Systems administration tasks
Unit 6 Managing change
Unit 7 User support and problem man-agement
Unit 8 Security
Unit 9 Quality assurance, monitoringand capacity planning
Unit 10 Developing infrastructure solu-tions
SetbooksSchiesser, R (2002) IT Systems Manage-ment, Prentice Hall.
Microsoft, MCSE Exam 70–270: MicrosoftWindows XP Professional Training Kit,Microsoft Press.
11
Networking Applicationsand Electronic Commerce(B322)
DescriptionThis course describes how networkingand EC applications can be used for im-proving an organization’s efficiency andcompetitive advantage, from both a tech-nical and a business management per-spective.
ContentsUnit 1 An introduction to networking
and electronic commerce
Unit 2 Data communications and localarea networks
Unit 3 Wide area networks and theInternet infrastructure
Unit 4 Analysis of networking opportu-nities in business
Unit 5 Network requirements, selectionand evaluation
Unit 6 Introduction to electronic com-merce (EC)
Unit 7 Electronic commerce infrastruc-ture
Unit 8 Electronic commerce technolo-gies
Unit 9 Business to consumer electroniccommerce
Unit 10 Business to business electroniccommerce
SetbooksStamper, D A and Case, T L (2002) Busi-ness Data Communications, 6th edn, Up-per Saddle River, New Jersey: PrenticeHall.
Turban, E and King, D (2003) Introductionto E-Commerce, Upper Saddle River, NewJersey: Prentice Hall.
Object-oriented SystemsAnalysis and Design (B329)
DescriptionThis course provides you with a firmfoundation in the understanding of awide range of analysis and design meth-ods commonly used in the developmentof business information systems. It guidesstudents systematically in acquiring thenecessary analytical and design skills toprovide solutions to business problems.
ContentsUnit 1 Introduction to object-oriented
systems development
Unit 2 Requirements and use cases
Unit 3 Object-oriented modelling
Unit 4 Patterns and design modelling
Unit 5 Dynamic modelling
Unit 6 Packages, principles and pat-terns
Unit 7 Testing, metrics and estimating
Unit 8 Databases
Unit 9 Issues in object-oriented devel-opment
SetbookLarman, C (2002) Applying UML and Pat-terns — An Introduction to Object-orientedAnalysis and Design and the Unified Proc-ess, 2nd edn, Addison Wesley.
12
Labour Relations and Law(B341)
DescriptionThis course develops students’ knowl-edge and understanding of labour rela-tions as well as essential labour laws gov-erning terms and conditions of employ-ment, with particular reference to HongKong.
ContentsUnit 1 Theoretical aspects of labour re-
lations
Unit 2 Environmental influences
Unit 3 Main actors and ideologies in la-bour relations
Unit 4 Common law, international la-bour conventions and legal con-ditions of employment
Unit 5 Wage determination and indus-trial conflict
Unit 6 Human rights in the workplaceand contemporary issues
SetbookThere is no set book for this course.
Training and Development(B342)
DescriptionThis course provides a firm foundationin the theoretical underpinning and prac-tical applications of training and devel-opment. The course is particularly use-ful for people who are, or who wish tobecome, practitioners in human resourcedevelopment. The roles and processes intraining and development and the con-ditions under which effective adult learn-ing can be achieved are described, with afocus on how proper training and devel-opment programmes can achieve organi-zational goals.
ContentsUnit 1 Introduction
Unit 2 Analysing training needs andsetting instructional objectives
Unit 3 Developing an appropriatelearning environment
Unit 4 Choosing appropriate trainingand development techniques
Unit 5 Evaluating training results
Unit 6 The future of training and devel-opment
SetbookNoe, R A (2002) Employee Training & De-velopment, 2nd edn, Singapore: McGraw-Hill International Editions, Management& Organization Series.
13
Managing in Organizations(B343)
DescriptionThis course provides students with atheoretical framework and techniques foranalysis of organizations, organizationalpractices and problems.
ContentsUnit 1 Organizations and classical ap-
proach of organization theory
Unit 2 The behavioural approach andthe decision-making approach oforganization theory
Unit 3 The systems approach and thecontingency approach of organi-zation theory
Unit 4 Fundamentals of organizationstructure and design
Unit 5 Managing organizational lifecycle
Unit 6 Evaluation of organization de-sign and organizational effec-tiveness
Unit 7 Motivation, power and conflictresolution
Unit 8 Managing organizational cultureand ethics
Unit 9 Managing decision-making andlearning
Unit 10 Managing organizational changeand development
SetbooksJones, G R (2001) Organizational Theory:Text and Cases, 3rd edn, Prentice Hall.
Daft, R L (2004) Organization Theory andDesign, 8th edn, South-Western CollegePublishing, Thomson Learning.
Marketing Research(B362)
DescriptionThis course aims to introduce the princi-ples and methods of information collec-tion in marketing. It provides decisionmakers with the background needed toevaluate and properly use the data col-lected by others.
ContentsUnit 1 The marketing research process
Unit 2 Determining research design
Unit 3 Data collection and measure-ment
Unit 4 Sample design and data collec-tion
Unit 5 Data analysis, interpretation,and presentation
Unit 6 Marketing decision support sys-tems
SetbookHair, J F, Bush, R P and Ortinau, D J (2006)Marketing Research: within a changing in-formation environment, 3rd edn, McGrawHill.
14
Consumer Behaviour (B363)
DescriptionThis course introduces the current theo-ries, principles and frameworks used inconsumer behaviour research and analy-sis. It introduces the stages in consumerdecision making, the individual determi-nants of consumer behaviour, the envi-ronmental influences on consumer be-haviour and the strategies used by mar-keters to influence consumer behaviour.The course also provides an analyticframework for developing the consumerbehaviour component of marketing strat-egies.
ContentsUnit 1 Introduction to consumer behav-
iour
Unit 2 Consumer decision making
Unit 3 Individual determinants of con-sumer behaviour: personality,motivation, knowledge and at-titude
Unit 4 Environmental influences onconsumer behaviour I: cultureand social class
Unit 5 Environmental influences onconsumer behaviour II: family,reference groups and personalinfluence
Unit 6 Influencing consumer behaviour
SetbookBlackwell, R D, Miniard, P W and Engel,J F (2006) Consumer Behavior, 10th edn,Mason: Thomson South-Western.
Services Marketing(B365)
DescriptionThis course provides the tools to differ-entiate between goods and services, andhelps students develop strategies formarketing services.
ContentsUnit 1 Understanding services
Unit 2 Services marketing and relation-ship marketing
Unit 3 Service productivity and quality
Unit 4 Strategic issues in services mar-keting
Unit 5 Marketing implementation
Unit 6 Globalization of services market-ing
SetbookLovelock, Christopher and Wright,Lauren (2002) Principles of Services Mar-keting and Management, 2nd edn, UpperSaddle River, NJ: Prentice Hall.
15
Marketing Communica-tions (B366)
DescriptionThis course introduces the current theo-ries, principles and frameworks used inintegrated marketing communications,the main promotionals tools of advertis-ing, sales promotion, personal selling,public relations, direct and online mar-keting. It also provides an analyticalframework for developing the marketingcommunications component of market-ing strategies and illustrates its applica-tion.
ContentsUnit 1 Introduction to integrated mar-
keting communications
Unit 2 Foundations of integrated mar-keting communications
Unit 3 Advertising
Unit 4 Sales promotion, personal sell-ing and public relations
Unit 5 Direct and online marketing
Unit 6 Evaluating an integrated mar-keting programme
SetbookClow, K and Baack, D (2002) IntegratedAdvertising, Promotion and Marketing Com-munications, Upper Saddle River, NewJersey: Prentice Hall.
Operations Management(B370)
DescriptionThis course provides an understandingof the role and responsibility of the sup-ply-and-demand function as it relates tothe production process, the concepts andtechniques involved in planning and con-trolling the production process, the struc-tural and ethical relationships betweenbuyers and sellers, and the input, trans-formation and output relationship in themanufacturing and service sectors.
ContentsUnit 1 The nature and context of pro-
duction and operations manage-ment (POM)
Unit 2 Project management
Unit 3 Total quality management
Unit 4 Product design and process se-lection
Unit 5 Strategic capacity planning andfacility design
Unit 6 Design of jobs and work systems
Unit 7 Managing supply and demand
Unit 8 Inventory management and re-sources requirements planning
Unit 9 Scheduling and waiting linemanagement
Unit 10 Business process improvement
SetbookChase, R B, Aquilano, N J and Jacobs F R,(2001) Operations Management for Competi-tive Advantage, 9th edn, McGraw Hill.
16
Logistics(B371)
DescriptionThis course introduces students to theconcepts, principles, and methods usedin the planning, organizing, and control-ling of logistics activities, and provides alogistical body of thought that integratesthe more traditional areas of marketing,production, accounting, purchasing,transportation, and economics.
ContentsUnit 1 The nature and context of logis-
tics
Unit 2 Customer service and logisticsinformation systems
Unit 3 Inbound logistics — materialsmanagement
Unit 4 Outbound logistics — physicaldistribution
Unit 5 Organization and strategies forlogistics
SetbookLambert, D M, Stock, J R, Ellram, L M(2001) Fundamentals of Logistics Manage-ment, 4th edn, International Edition,Irwin/ McGraw-Hill.
Banking and FinancialSystems in Hong Kong(B380 )
DescriptionThis course aims to provide you with anunderstanding of banking activities inHong Kong; development your knowl-edge of the structure, functions and op-eration of the monetary and financial sys-tems in Hong Kong and in other interna-tional financial centres; enable you to ana-lyse and interpret monetary policies andproblems relating to the development andstability of the banking system in HongKong.
ContentsUnit 1 Introduction to money and
banking
Unit 2 Banks, central banks and bank-ing regulations
Unit 3 The monetary theory and inter-est rates
Unit 4 Formulating and implementingmonetary policy
Unit 5 Financial markets: money anddebt markets
Unit 6 Financial markets: stock market
Unit 7 Financial markets: markets forderivatives
Unit 8 Exchange rates and foreign ex-change markets
Unit 9 International banking
Unit 10 International monetary and fi-nancial systems
SetbookFabozzi, F J, Modigliani, F and Ferri, MG (2002) Foundations of Financial Marketsand Institutions, 3rd edn, EnglewoodCliffs, NJ: Prentice Hall.
17
Commercial Banking(B381)
DescriptionThis course examines the roles, economicfunctions and operation of a commercialbank with emphasis on the products andservices provided by a commercial bankin Hong Kong. Three main aspects willbe covered in the course: Retail banking,bank lending and corporate banking.
ContentsUnit 1 Basic commercial banking set-
ting
Unit 2 Banking system and regulationsin Hong Kong
Unit 3 Banking practice in Hong Kong
Unit 4 Finance of international trade
Unit 5 Bank lending and loan manage-ment
Unit 6 Personal lending
Unit 7 Commercial lending
Unit 8 Corporate banking
Unit 9 Corporate treasury advisoryservices
Unit 10 Special financial services
SetbooksRose, P S (2002) Commercial Bank Manage-ment, 5th edn, Chicago: Irwin.
Hong Kong Banking System and Practice,4th edn (1999), Hong Kong: Hong KongInstitute of Bankers.
Regulatory Framework ofBanking and Finance inHong Kong (B383)
DescriptionThis course provides students with a firmfoundation for understanding the roles ofregulatory bodies in banking and financein Hong Kong.
ContentsUnit 1 The legal framework
Unit 2 Negotiable instruments and se-curities
Unit 3 Relations between banks andcustomers
Unit 4 The Banking Ordinance
Unit 5 The regulatory framework of fi-nance
SetbookThere is no set book for this course.
18
Insurance(B384)
DescriptionThis course introduces the concepts ofrisk and risk management, risk handlingalternatives and tools, techniques of ana-lysing the costs and benefits of differentinsurance coverage, and current structureof the insurance industry.
ContentsUnit 1 Conceptual framework of risk,
insurance device, risk manage-ment and legal framework
Unit 2 Life insurance, analysis of lifeinsurance contract, special lifeinsurance products, cost and rateof return of life insurance poli-cies and group life insurance.
Unit 3 Health insurance, group healthinsurance, estate planning andpensions.
Unit 4 Household insurance, propertyand liability insurance and mo-tor insurance.
Unit 5 Commercial property and liabil-ity coverage, crime insuranceand surety bonds
Unit 6 Structure of the insurance indus-try, functions of insurers, finan-cial properties of insurance op-erations and regulation of theinsurance industry.
SetbookVaughan and Vaughan (2003) Fundamen-tals of Risk and Insurance, 9th edn, JohnWiley & Sons.
Financial Decision Making(B386 )
DescriptionThis course aims to introduce the finan-cial markets as background to how firmscan raise funds; discuss different sourcesof capital and their costs; discuss the im-pacts of use of leverage on a firm’s value;equip students with analytical tools tosolve problems relating to corporate fi-nancial decision making; highlight someapplied issues in corporate finance in-cluding use of derivatives in risk manage-ment, corporate restructing, and issuesarising from an international operation.
ContentsUnit 1 The financial environment and
cost of capital
Unit 2 Impact of leverage and the firm’sfinancial mix
Unit 3 Internal and external financing
Unit 4 Sources of long-term financing
Unit 5 Special areas of financial man-agement
SetbookKeown, A J, Martin, J D, Petty, W J andScott, D J (2002) Financial Management:Principles and Applications, 9th edn,Prentice Hall, Upper Saddle River, NewJersey, 07458, USA.
19
International FinancialManagement (B387)
DescriptionThis course aims to introduce learners tothe mechanisms of determinating foreignexchange rates; equip learners with ana-lytical skills to read and interpret foreignexchange rate data and conduct statisti-cal analysis along several major parityconditions; provide learners with a de-scription of using currency forward, fu-tures, and option instruments to hedgeexchange rate risk exposures; providelearners with an analytical framework toexamine the effect of exchange ratechanges on short-term financing andlong-term capital budgeting processes.
ContentsUnit 1 Overview and exchange rates
Unit 2 Relationship between exchangerates, interest rates, and inflation
Unit 3 Exchange rate risk management
Unit 4 Long term aspects of interna-tional financing management
Unit 5 Short term aspects of interna-tional financing management
SetbookMadura, J (2003) International FinancialManagement, 7th edn, Southwestern Pub-lishers.
International BusinessManagement (B390)
DescriptionThe course exposes students to aspects ofinternational trade and trade theory, theglobal business environment, current socialand ethical concerns and views of inter-national business. It also helps studentsto understand the skills and processesthat are needed to manage across culturalboundaries, particularly in communica-tions, finance, ethics and marketing.
ContentsUnit 1 Introduction to international
business, culture, and the globalmarketplace
Unit 2 International trade and politicaleconomies
Unit 3 Foreign direct investment andtrade arrangements
Unit 4 Global and international mon-etary systems
Unit 5 International strategic manage-ment
Unit 6 Organizational design for inter-national business
Unit 7 Strategies for analysing and en-tering foreign markets
Unit 8 International operations man-agement
Unit 9 International marketing
Unit 10 International financial manage-ment and international account-ing
Unit 11 International human resourcemanagement and labour rela-tions
SetbookHill, C (2005) International Business: Com-peting in the Global Marketplace, 5th edn,McGraw-Hill.
20
Asia Pacific ManagementIssues (B393)
DescriptionThe course aims to facilitate the under-standing of and encourage debate on thekey management issues facing the regionin the late 1990s and into the new millen-nium, encompassing meta, inter and in-tra organizational aspects and coveringthe wide arena of the Asia-Pacific region.
ContentsUnit 1 Globalization and employment
relations
Unit 2 Asia-Pacific business systemsand organizational structures
Unit 3 The growth of the Japanese Pro-duction system in the Asia-Pa-cific region
Unit 4 Labour trends and human re-source management
Unit 5 Marketing management in Asia-Pacific
Unit 6 Globalization of human re-sources: expatriation in Asia-Pa-cific
Unit 7 Innovation and technologicalcompetitiveness
Unit 8 National and international com-petitiveness
SetbookThere is no set book for this course.
Management Policy andStrategy (B399)
DescriptionThe course provides students with anunderstanding of the components andprocesses of strategic management andthe relationship of functional aspects ofmanagement to an organization’s over-all strategy.
ContentsUnit 1 Overview of strategic manage-
ment
Unit 2 Strategic analysis
Unit 3 Strategy formulation
Unit 4 Strategy implementation andcontrol
Unit 5 Special topics in strategic man-agement
SetbookHitt, M A, Ireland, R D and Hoskisson, RE (2003) Strategic Management: Competi-tiveness and Globalization with Infotrac Col-lege Edition 5E, Mason, Ohio: South-West-ern Publishing
21
Advanced FinancialReporting and Analysis(B402)
DescriptionThis course provides students with anunderstanding of the major financial re-porting requirements in Hong Kong andof the methods used in the analysis of fi-nancial statements.
ContentsUnit 1 Accounting principles, theory
and regulatory framework
Unit 2 Group accounting I
Unit 3 Group accounting II
Unit 4 Group accounting III
Unit 5 Accounting for reconstruction,acquisition and dissolution
Unit 6 Analysing financial and corpo-rate information I
Unit 7 Analysing financial and corpo-rate information II
Unit 8 Overview of Chinese accountingand auditing practice
Unit 9 General rules of accountingpractice in China
Unit 10 Accounting for foreign invest-ment enterprises and listingcompanies in China
SetbooksLewis, R and Pendrill, D (2000) AdvancedFinancial Accounting, 6th edn, London:Pitman Publishing.
Yang, J and Yang, J (1999) The Handbook ofChinese Accounting, Hong Kong: OxfordUniversity Press.
Taxation(B404)
DescriptionThis course demonstrates how to inter-pret tax statues and to apply them in reallife situations.
ContentsUnit 1 Taxation and tax Law
Unit 2 Property tax
Unit 3 Salaries tax I
Unit 4 Salaries tax II
Unit 5 Profits tax I
Unit 6 Profits tax II
Unit 7 Profits tax III
Unit 8 Allowances
Unit 9 Personal assessment and admin-istration
Unit 10 Stamp duty and estate duty
SetbookFlux, David (2003) Hong Kong Taxation:The Law and Practice, 2003-04 edn, HongKong: The Chinese University Press.
22
Advanced ManagementAccounting (B405)
DescriptionThis course explains the preparation offinancial information for managementpurpose, and provides the skills for ana-lysing information for management de-cision making.
ContentsUnit 1 Cost information for decision
making
Unit 2 Capital budgeting
Unit 3 Cost allocation
Unit 4 Operations management
Unit 5 Performance evaluation
SetbookHorngren, C T, Foster, G and Datar, S M(2002) Cost Accounting: a managerial em-phasis, 11th edn, New Jersey: Prentice-Hall International, Inc.
Auditing(B406)
DescriptionThis course introduces students to theconcept of auditing and its function andimportance in the business environmentand helps students appreciate the roleand duties of an auditor.
ContentsUnit 1 An overview of auditing
Unit 2 Professional ethics and legal li-ability
Unit 3 Audit management: planning,controlling and recording
Unit 4 Systems of internal controls
Unit 5 Audit evidence and documenta-tion
Unit 6 Audit sampling
Unit 7 Audit of the sales/debtors/re-ceipts and purchases/creditors/payment cycles
Unit 8 Audit of the stocks and produc-tion and payroll and personnelcycles
Unit 9 Audit of the capital acquisitionand repayment cycle, cash andbank balances, fixed assets andinvestments
Unit 10 Communication of audit find-ings
Unit 11 Auditing in an EDP environ-ment
Unit 12 Advanced auditing issues
SetbooksMillichamp, Alan H and Lau, Peter T Y(Eds.) Hong Kong Auditing, 4th edn, HongKong: Pilot Publishing Company, 2001.
Messier, W F (2003) Auditing & AssuranceServices: Systematic Approach, 3rd edn,McGraw-Hill.
23
Corporate Administrationand Secretarial Practice(B410)
DescriptionThis course provides students with asound foundation of knowledge aboutthe legal and the regulatory frameworksof both listed and unlisted companies inHong Kong.
ContentsUnit 1 Incorporation of a Hong Kong
company, post-incorporationformalities and registration of aforeign company, memorandumand articles of association
Unit 2 Company secretary and com-pany meetings
Unit 3 Company directors and auditors
Unit 4 Share capital and methods ofraising share capital, and loancapital and registration ofcharges
Unit 5 Alteration and reduction ofshare capital and share repur-chase
Unit 6 Transfer, transmission and forfei-ture of shares and registration ofdocuments
Unit 7 Disclosure of interests and noti-fiable transactions
Unit 8 Annual report, interim report,annual return and dividends
Unit 9 Reconstruction, takeover, liqui-dation and dissolution
Unit 10 Mandatory Provident Fund
SetbookCheng P W, Sum H S A and Yuen K T F,The Hong Kong Company Secretary's Hand-book: practice and procedures, 6th edn,Longman.
Information System Audits,Security and Control (B421)
DescriptionThis course teaches students how to iden-tify an organization’s need for informa-tion systems security, define computer se-curity policy for an organization, design,implement and manage computer audit-ing systems for an organization, and usesystems security and auditing softwarepackages.
ContentsUnit 1 Introduction
Unit 2 Management control framework I
Unit 3 Management control framework II
Unit 4 Application control framework I
Unit 5 Application control framework II
Unit 6 Application control framework III
Unit 7 Evidence collection I
Unit 8 Evidence collection II
Unit 9 Evidence collection III
Unit 10 Evidence collection IV
SetbooksWeber, Ron (1999) Information SystemsControl and Audit, Prentice-Hall.
ACL Software (2001) ACL for Windows 7Workbook, ACL.
24
Advanced ElectronicCommerce (B422)
DescriptionThis course provides students with abroader knowledge background on elec-tronic commerce and a deeper under-standing of problems and solutions indeveloping electronic commerce strate-gies and systems for business organiza-tions.
ContentsUnit 1 Electronic commerce overview
Unit 2 Electronic commerce marketingstrategies
Unit 3 Marketing strategies and toolsfor electronic commerce
Unit 4 Management of electronic com-merce
Unit 5 Payment systems for electroniccommerce
Unit 6 Security issues in electronic com-merce I
Unit 7 Security issues in electronic com-merce II
Unit 8 Electronic government
Unit 9 Legal issues and laws on elec-tronic commerce
Unit 10 Future of electronic commerce
SetbooksTurban, E, Lee, J, Warkentin, M andChung, H M (2002) Electronic Commerce2002: A Managerial Perspective, EnglewoodCliffs, NJ: Prentice Hall.
Watson, R T, Berthon, P, Pitt, L andZinkhan, G M (2000) Electronic Commerce:Tthe Strategic Perspective, The DrydenPress.
Data Warehousing andKnowledge Management(B423)
DescriptionThis course teaches the basic concepts andtechniques to evaluate and develop deci-sion support and knowledge-based sys-tems for business applications.
ContentsUnit 1 Introduction to data warehous-
ing
Unit 2 Database foundations
Unit 3 Dimensional models
Unit 4 The back room – data staging
Unit 5 The front room – OLAP and datamining
Unit 6 Data warehouse planning andmanagement
Unit 7 Data warehouse services andproducts
Unit 8 Web-housing and web mining
Unit 9 Warehousing and CRM
Unit 10 Data warehouses and knowl-edge management
SetbookKimball, R and Ross, M (2002) The DataWarehouse Toolkit: the complete guide to di-mensional modelling, 2nd edn, John Wileyand Sons.
25
Strategic Human ResourceManagement (B440)
DescriptionThis course aims to provide students withan understanding of contemporary ideas,debates and practices in the field of HRM.There is a particular emphasis on the con-text of HRM policies and practices, andon the alignment between organizationalcontext, organizational strategy and HRpractice.
ContentsUnit 1 Origins and meanings
Unit 2 Contemporary contexts of stra-tegic HRM
Unit 3 Staffing the organization strate-gically: planning and labourmarkets
Unit 4 Job design and work organiza-tion
Unit 5 Acquiring human resources: re-cruitment and selection
Unit 6 Human resource development
Unit 7 Reward and performance man-agement
Unit 8 Employment relations
Unit 9 International strategic human re-source management
Unit 10 The strategic integration of hu-man resource management ac-tivities
SetbookBeardwell, I, Holden, L and Claydon, T(2004) Human Resource Management: AContemporary Approach, 4th edn, Essex:Pearson Education Ltd.
Strategic InformationSystems and EnterpriseResource Planning (ERP)(B425)
DescriptionThis course introduces students to thestrategic values, technological back-ground and knowledge to appreciate therole of enterprise resource planning (ERP)in the era of e-commerce. It also providesthe basic knowledge of business processre-engineering (BPR). The course devel-ops students’ ability to manage and leadan ERP implementation project for smallorganizations.
ContentsUnit 1 Information strategy and busi-
ness intelligence
Unit 2 Business process re-engineering
Unit 3 Six Sigma
Unit 4 Material requirement planningand manufacture resource plan-ning
Unit 5 Supply chain management andlogistics management
Unit 6 Using ERP in sales management
Unit 7 Using ERP in accounting and fi-nance
Unit 8 Development of ERP systems
Unit 9 ERP project management
Unit 10 ERP performance assessment
SetbookSumner, M (2004) Enterprise Resource Plan-ning, Pearson-Prentice Hall.
26
International Marketingand Strategy (B469)
DescriptionThis course equips learners with the ba-sic tools, techniques, theories and frame-works of marketing strategy formulation,implementation and control in both do-mestic and international marketplaces.
ContentsUnit 1 Introduction to international
marketing and strategy
Unit 2 Strategy marketing analysis
Unit 3 The international environmentand marketing research
Unit 4 Strategic marketing capabilities
Unit 5 Strategic marketing formulation,strategic tools and market entrystrategies
Unit 6 Market and competitive market-ing strategies
Unit 7 Product strategies
Unit 8 Place strategies
Unit 9 Price strategies
Unit 10 Promotion strategies
Unit 11 Strategy implementation andcontrol
SetbooksJain, S (2000) Marketing Planning and Strat-egy, 6th edn, Cincinnati, Ohio: South-Western College Publishing.
Onkvisit, S and Shaw, J J (1997) Interna-tional Marketing Analysis and Strategy, 3rdedn, Upper Saddle River, New Jersey,United States: Prentice Hall International.
Supply Chain Management(B470)
DescriptionThis course focuses on the strategic roleplayed by supply chain management indelivering service excellence within andoutside organizations, suggests alternateviews of its role in organizations, reviewsselected processes that create value for or-ganizations, and assesses the critical re-sources supply chain management needsto fulfill its organizational contribution.
ContentsUnit 1 Role and contribution of supply
chainmanagement
Unit 2 Role of supply chain manage-ment in different sectors
Unit 3 Relationships: customer service andthe imp. of the ultimate customer
Unit 4 Relationships: upstream rela-tionships between organizations
Unit 5 Relationships: structuring aportfolio of relationships
Unit 6 Relationships: downstream rela-tionships with distributors andother intermediaries
Unit 7 Processes: strategies to reduce timein supply chain management
Unit 8 Processes: strategies to reduce costsin supply chain management
Unit 9 Resources: stakeholders andtheir culture
Unit 10 Resources: information &knowledge
SetbooksChristopher, M (1998) Logistics and SupplyChain Management, Strategies for Reducing Costand Improving Service, 2nd edn, London:Pitman Publishing.
27
Hughes, J, Ralf, M and Michels, B (1998)Transform Your Supply Chain, ReleasingValue in Business, International ThomsonBusiness Press.
Management of FinancialInstitutions (B480)
DescriptionThe course teaches how bank managersapply the principles of strategic financialmanagement to bank assets, liabilities,risk and capital. It also introduces themanagement of all types of depositoryinstitutions and pension funds, invest-ment companies and securities firms.
Contents
Unit 1 Managing financial institutionsin a changing environment
Unit 2 Organizational structure of fi-nancial institutions
Unit 3 Deposit management in finan-cial institutions
Unit 4 Managing a bank’s loan portfo-lio
Unit 5 Managing liabilities and capital
Unit 6 Managing assets, liabilities andcapital in Hong Kong
Unit 7 Managing interest rate risk
Unit 8 Managing long-term investmentand fee-based services
Unit 9 Valuing bank and finance com-pany performance
Unit 10 Managing pension funds, secu-rities firms and diversified serv-ice funds
SetbookGardner, M J, Mills, D L and Cooperman,E S (2000) Managing Financial Institutions:An Asset/Liability Approach, 4th edn, NewYork: The Dryden Press.
28
Investment Management(B481)
DescriptionThis course discusses financial invest-ment opportunities, the modern invest-ment theories and analytical skills neededfor treasury and investment decisions,and an analytical framework to analyse,value and recommend assets.
ContentsUnit 1 Risk and return and modern
portfolio theory
Unit 2 Asset pricing models
Unit 3 Common stock
Unit 4 Fixed income securities
Unit 5 Forward and futures contracts
Unit 6 Options
Unit 7 Swaps and other interest rateagreements
Unit 8 Alternative investments: war-rants, convertible securities andinvestment companies
Unit 9 Treasury functions
Unit 10 Applications of treasury riskmanagement
SetbookReilly, F K and Brown, K (2002) InvestmentAnalysis and Portfolio Management, 7thedn: Dryden Press.
Corporate FinancialStrategy (B482)
DescriptionThis course introduces learners to the in-stitutional aspects of the environment inwhich financial decisions are made, andthe theories for evaluating a firm’s finan-cial policies.
ContentsUnit 1 Capital markets, consumption
and investment
Unit 2 Risk-return relationships andmarket equilibrium
Unit 3 Pricing contingent claims
Unit 4 Capital budgeting
Unit 5 Valuing risky debt and debt fi-nancing
Unit 6 Capital structure and dividendpolicies
Unit 7 Valuing equity
Unit 8 Mergers, restructuring and cor-porate control
Unit 9 Managing financial risk
Unit 10 International financial manage-ment
SetbookBrealey, R A and Myers S C (2003) Princi-ples of Corporate Finance, 7th edn (interna-tional ed.), Irwin: McGraw-Hill.
29
POSTGRADUATE LEVEL
Theory and Practice ofAccounting (B825)
DescriptionThis course provides students with thetools and skills necessary for making pru-dent and rational business decisionsbased on accounting knowledge. Impor-tant accounting theories are provided.The course helps to develop studentsawareness of the institutional aspects ofthe business environment in which ac-counting decisions are made, cultivatestudents problem solving skills and de-velop students ability to apply account-ing concepts to various business situa-tions.
ContentsPART I Financial reporting
Unit 1 An overview of financial ac-counting
Unit 2 Operating activities
Unit 3 Financing activities
Unit 4 Investing activities
Unit 5 Other issues in financial account-ing
PART II Cost management
Unit 6 An overview of cost manage-ment and contemporary costmanagement concepts
Unit 7 Management planning and de-cision making
Unit 8 Cost management systems
Unit 9 Operational control
Unit 10 Management control
SetbooksStice, E K, Stice, J D and Skousen, K F(2004) Intermediate Accounting, 15th edn,South-Western College Publishing.
Blocher, E, Chen, K H, Cokins, G and Lin,T W (2005) Cost Management: A StrategicEmphasis, 3rd edn, New York: Irwin/McGraw-Hill.
30
Chinese Human ResourceManagement inComparative Perspective(B837)
DescriptionThis course provides knowledge of HRM inall types of enterprises in the PRC and thepolitical, economic and cultural contexts inwhich they are situated. Recent research andcomparative examples from overseas areused to enable students to analyse HRMmethods critically, suggest alternatives andadvise mainland businesses on HRM needs.
ContentsUnit 1 Recent trends in HRM theory
and practiceUnit 2 Comparative perspectives on HRMUnit 3 Globalization, MNCs and the
diffusion of HR practicesUnit 4 The Chinese political and eco-
nomic context for HRMUnit 5 The Chinese `institutional envi-
ronment
Unit 6 HRM practices in China (1): Re-cruitment and selection; trainingand development; reward sys-tems; career management
Unit 7 HRM practices in China (2):Work organization and work re-lationships; employee and in-dustrial relations
Unit 8 East Asian Comparisons (1): Ja-pan and Korea
Unit 9 East Asian comparisons (2):‘Overseas Chinese’ businesses inTaiwan and Hong Kong
Unit 10 The future of HRM in China
SetbookBratton, J and Gold, J (2003) Human Re-source Management: Theory and Practice,London: Palgrave MacMillan.
Issues in Human ResourceManagement (B839)
DescriptionThis course provides students with par-ticular coverage and more in-depthknowledge and skills in important as-pects of current or emergent HRM prac-tice and issues with particular referenceto the local context.
ContentsUnit 1 Challenges within HRM’s dy-
namic macro and organizationalenvironments, stakeholders,HRM roles and competencies
Unit 2 New challenges and roles forStrategic HRM: the HR manageras strategic thinker, stress man-ager and peacemaker
Unit 3 Managing the human side ofstructural change: downsizingand other consequences
Unit 4 Managing performance: newtrends in procuring and develop-ing human resources
Unit 5 Managing performance: newtrends in appraising and com-pensating employees
Unit 6 Managing cultural diversity in or-ganizations: demographic changesand workforce complexity
Unit 7 Managing human resources glo-bally and cross-culturally: expa-triates, migrant workers andhost nationals
Unit 8 New trends in legal aspects ofemployment
Unit 9 Survey and research methods inHRM
Unit 10 Human resources audits
SetbookThere is no set book for this course.
31
Investment and PortfolioManagement (B850)
DescriptionThis course provides updated institu-tional information and risk and returncharacteristics of financial instruments inHong Kong and overseas markets; devel-ops understanding of modern investmenttheories; provides an analytical frame-work to value and analyse financial as-sets and formulate investment objectivesand strategies; investigates the pros andcons of international diversification, anddevelops skills in choosing derivative in-struments for hedging investment port-folios and measuring portfolio growth.
ContentsUnit 1 Investment setting, capital mar-
kets and market efficiencyUnit 2 Modern portfolio theoryUnit 3 Asset pricing modelsUnit 4 Analysis of equity investmentsUnit 5 Analysis of fixed income invest-
mentsUnit 6 Analysis and valuation of de-
rivative securitiesUnit 7 Managing portfolios: construct-
ing a portfolio and active port-folio management strategies
Unit 8 Managing portfolios: passiveportfolio management strategiesand risk management
Unit 9 Portfolio performance evaluationUnit 10 International diversification and
contemporary issues
SetbooksBodie, Z, Kane, A and Marcus, A J (2002)Investments, 5th edn, Irwin McGraw-Hill.
Trivoli, G W (2000) Personal Portfolio Man-agement: Fundamentals and Strategies,Prentice-Hall.
Accounting forCorporations (B861)
DescriptionThis course equips students with the toolsand skills necessary for making prudentand rational business decisions based onaccounting knowledge. It provides stu-dents with important accounting theoriesand the institutional aspects of the busi-ness environment in which accountingdecisions are made. It helps students de-velop their problem-solving abilities, ap-ply accounting concepts and evaluate ifaccounting reporting systems are appro-priate.
ContentsUnit 1 Accounting cycle and financial
statements
Unit 2 Asset recognition, cash, receiva-bles and related revenue issues
Unit 3 Inventory, fixed assets and intan-gibles
Unit 4 Accounting for bonds and leases
Unit 5 Deferred taxes, investment insecurities and contingencies
Unit 6 Equity issues and earnings pershare
SetbookDeFond, M, Stice, E K and Wong, T J Fi-nancial Accounting: An International Ap-proach With Applications in China and HongKong, 2nd edn, Vol. 1 and 2, Hong Kong:The Hong Kong University of Science andTechnology.
32
Finance for Corporations(B862)
DescriptionThis course helps learners solve typicalfinance-based problems that organiza-tions encounter. It gives learners an op-erational knowledge of finance, whilecombining theory and application.
ContentsUnit 1 Overview of corporate finance
Unit 2 Investment decisions: capitalbudgeting
Unit 3 Cost of capital and capital struc-ture of a firm
Unit 4 Corporate financing decisions:Part I
Unit 5 Corporate financing decisions:Part II
Unit 6 Other topics in corporate finance
SetbookRoss, S A, Westerfield, R W and Jaffe, J(2001) Corporate Finance, 6th edn,McGraw-Hill.
Financial ReportingEnvironment (B863)
DescriptionThis course provides the financial report-ing requirements in Hong Kong; de-scribes the major issues related to thepreparation of financial statements formost limited companies and analyses andappraises the information contained in fi-nancial statements and reports. It alsopresents an overview of Chinese account-ing practice and discusses accounting forforeign investment enterprises and lim-ited companies in mainland China.
ContentsUnit 1 Framework of accounting
Unit 2 Consolidated financial state-ments I
Unit 3 Consolidated financial state-ments II
Unit 4 Special topics: cash flow, changesin equity and reconstruction
Unit 5 Interpreting financial statements
Unit 6 Overview of Chinese accountingpractice
Unit 7 Accounting for foreign invest-ment enterprises and listed com-panies
SetbookYang, J W and Yang, J L (1999) The Hand-book of Chinese Accounting (trans. Yang, JL; ed. Gensler, H), Hong Kong: OxfordUniversity Press.
33
Tax Framework(B864)
DescriptionThis course develops the knowledge andskills to effectively interpret, analyse andapply the HKSAR tax statutes. It also pro-vides the means to advise people in taxplanning.
ContentsUnit 1 Theories and structure of taxation
Unit 2 Tax on land income
Unit 3 Tax on salaries income
Unit 4 Tax on profits income
Unit 5 Depreciation allowances
Unit 6 Tax administration; stamp andestate duty
SetbookHsu, B F C (2001) Laws of Taxation in theHong Kong SAR, Open University ofHong Kong Press.
Strategic ManagementAccounting (B865)
DescriptionThis course provides comprehensive dis-cussion of cost management systems andproduct costing, cost accumulation andallocation techniques and the use of costand financial data for performance evalu-ation and control. It also demonstrateshow to apply cost-volume-profit analy-sis and differential costs for decision-making and apply management account-ing techniques to solve representativebusiness problems.
ContentsUnit 1 An overview of cost manage-
ment and contemporary costmanagement concepts
Unit 2 Management planning and de-cision making
Unit 3 Cost management systems
Unit 4 Operational control
Unit 5 Management control
SetbookBlocher, E, Chen, K, Cokins, G and Lin, T(2005) Cost Management: A Strategic Em-phasis, 3rd edn, Boston: McGraw-Hill/Irwin.
34
Audit Theory and Practice(B866)
DescriptionThis course introduces the economictheory of auditing and the statutory andlegal objectives of the auditor. It also ap-plies key auditing principles and proce-dures to external and internal audits.
ContentsUnit 1 Overview of the auditing profes-
sion and the economic theory ofauditing
Unit 2 Legal and ethical considerations
Unit 3 Audit planning, evidence collec-tion and documentation
Unit 4 Risk driven audits, evaluation ofinternal control and samplingissues
Unit 5 Auditing in an EDP environ-ment
Unit 6 Auditing transactions, cyclesand communication of auditfindings
SetbookGul, F A (2000) Hong Kong Auditing: Eco-nomic Theory and Practice, City UniversityPress.
Managerial ControlPractice (B867)
DescriptionThis course develops an awareness of thenature of information systems from anaccounting perspective and an under-standing of the application of informationtechnology to accounting systems and thegeneration, reporting, internal control,and attestation of information.
ContentsUnit 1 Accounting information systems
Unit 2 Business process modelling
Unit 3 Event-driven application pro-totyping
Unit 4 The control of business and in-formation process risks
Unit 5 Modelling key business proc-esses
Unit 6 A case study in creating a REALmodel
Unit 7 The business solution profes-sional
SetbookHollander, A S, Denna, E L, andCherrington, J O (2000) Accounting, Infor-mation Technology, and Business Solutions,2nd edn, Irwin, McGraw-Hill.
35
Corporate Law(B868)
DescriptionThis course introduces students to thegeneral concepts of business and com-pany law and to the legal environmentin which Hong Kong companies operate.
ContentsUnit 1 The Hong Kong legal system
Unit 2 The law of contact: elements andterms
Unit 3 The law of contact: discharge,breach and remedies
Unit 4 Selecting a business structureand the legal framework of thecorporate entity
Unit 5 Capitalization, financing andcapital reconstruction
Unit 6 Corporate governance
Unit 7 Raising loans, winding up andliquidation
SetbooksCarver, A (2002) Hong Kong Business Law,5th edn, Hong Kong: Longman.
Stott, V (2000) Hong Kong Company Law,9th edn, Hong Kong: Pitman.
Issues in InternationalAccounting (B869)
DescriptionHelp students understand the environ-mental factors that cause internationalaccounting differences, the harmoniza-tion movement and its future develop-ment; familiarize students with financialreporting and comparative analysis, man-agement accounting and control, andtaxation issues in a multinational environ-ment; introduce students to issues relat-ing to how human behaviour and otherbehavioural factors influence the produc-tion and use of accounting informationfor decision making; introduce studentsto research findings on how accountinginformation influences stock prices.
ContentsUnit 1 International accounting differ-
ences
Unit 2 Accounting harmonization andinformation disclosure
Unit 3 International business combina-tion and consolidation
Unit 4 Accounting for changing prices
Unit 5 Foreign currency translation
Unti 6 International performanceevaluation and budgeting
Unit 7 International product costingand transfer pricing
Unit 8 International analysis of finan-cial statements
Unit 9 Behavioural accounting
Unit 10 Accounting information andstock market behaviour
SetbookRadebaugh, L and Gray, S (2002) Interna-tional Accounting and Multinational Enter-prises, 5th edn, New York: John Wiley andSons, Inc.
36
Electronic Commerce forManagers (B870)
DescriptionThe course provides students with abroad understanding of E-commerce andof problems and solutions in developingE-commerce strategies and systems forbusiness organizations. The course cov-ers important E-commerce topics such asthe role of E-commerce in organizationalcompetitiveness; marketing in the neweconomy; E-commerce technologies; thedesign, development and management ofE-commerce systems; security; and ethi-cal and legal issues in an E-commerceenvironment.
ContentsUnit 1 Introduction to E-commerce
Unit 2 Technology infrastructure: theInternet and the Web
Unit 3 Selling and marketing to con-sumers using E-commerce
Unit 4 Business-to-business (B2B) andother group-oriented E-com-merce
Unit 5 International, legal, ethical andtax issues of E-commerce
Unit 6 E-commerce platforms
Unit 7 E-commerce software and appli-cations
Unit 8 Security threats of and solutionsfor E-commerce
Unit 9 Payment systems for E-com-merce
Unit 10 Future challenges of E-com-merce
SetbookSchneider, G P (2006) Electronic Commerce,6th edn, Cambridge, MA: ThompsonLearning.
Internet Technology (B871)
DescriptionThis course introduces a range of coretechnologies that are typical componentsof e-commerce systems. It enables stu-dents to design, in outline, e-commercesystems that meet the requirements ofstandard e-commerce models. It also ex-poses students to future directions in e-commerce technologies and enable themto identify the opportunities and impli-cations of a new technology to e-com-merce.
ContentsUnit 1 Systems architecture for e-com-
merce business
Unit 2 Network infrastructure
Unit 3 Computing infrastructure
Unit 4 Front-end technologies
Unit 5 Application development tech-nologies
Unit 6 Back-end database technologies
Unit 7 Applications and integration
Unit 8 Security technologies
Unit 9 Design and development issuesof e-commerce solutions
Unit 10 Emerging technologies
SetbookChaudhury, A and Kuilboer, J P (2002) e-Business and e-Commerce Infrastructure:technologies supporting the e-business initia-tive, McGraw-Hill, New York.
37
Special Topics in CorporateFinance (B872)
DescriptionThis course introduces fundamental toolsand concepts to aid in the evaluation ofthe financial policies of a firm. It equipsstudents with the skills necessary formaking prudent and rational financialdecisions.
ContentsUnit 1 Derivatives and hedging risks
Unit 2 Company valuation
Unit 3 Mergers and acquisitions
Unit 4 Financial restructuring
Unit 5 International financial manage-ment
SetbookRoss, S A, Westerfield, R W and Jaffe, J F(2002) Corporate Finance, 6th edn, Boston:Irwin/McGraw-Hill.
Advanced ElectronicCommerce Applications(B874)
DescriptionThis course aims to demonstrate to stu-dents the applicability of Internet technol-ogy in business activities, in particular,marketing on the Web. It enables studentsto formulate strategies in website promo-tion and tracking and discusses with stu-dents the heterogeneity of online cus-tomer behaviour.
ContentsUnit 1 Significance of e-commerce
models and applications
Unti 2 Enterprise resource planningand integration
Unit 3 Supply chain management I
Unit 4 Supply chain management II
Unit 5 Data mining and data warehous-ing
Unit 6 Customer relationship manage-ment
Unit 7 Internet consumer behaviour
Unit 8 Internet marketing strategies
Unit 9 Internet marketing tools andtechniques
Unit 10 Internet marketing management
SetbooksSimchi-Levi, D and Kaminsky, P (2000)Designing and Managing Supply ChainManagement, McGraw Hill.
Ward, H (2000) Principles of Internet Mar-keting, Thomson.
38
Electronic FinancialServices (B876)
DescriptionThe course provides students with a con-crete knowledge foundation on state-of-the-art e-payment methods, e-bankingand e-financial services and other relatedsupporting technologies. The coursestrives to enhance students’ capability ofapplying the learned knowledge andmethods to design and develop new busi-ness models and applications. It providesstudents with the ability to identify,evaluate, and design alternative e-com-merce solutions and strategies for busi-ness organizations to increase organiza-tional effectiveness and competitive ad-vantage.
ContentsUnit 1 The role of electronic financial
services in e-commerceUnit 2 Realignment of banking and fi-
nancial services on the WebUnit 3 Security technology for elec-
tronic financial servicesUnit 4 Electronic payment systems and
electronic currenciesUnit 5 Electronic banking systems:
technology and design issuesUnit 6 Electronic stock tradingUnit 7 Other electronic financial serv-
icesUnit 8 Risk management for electronic
financial servicesUnit 9 Legal and regulatory issues on
electronic financial servicesUnit 10 Globalization of electronic finan-
cial services
SetbookThere is no set book for this course.
International MarketingStrategy (B891)
DescriptionThis course introduces the environmen-tal forces of international marketing andteaches how to deal with the problemsand decisions faced by firms in an inter-national business environment.
ContentsUnit 1 The global cultural, economic
and political environment
Unit 2 International marketing intelli-gence
Unit 3 Global segmentation and posi-tioning strategies
Unit 4 Global competitive analysis
Unit 5 Global product policies
Unit 6 Global pricing
Unit 7 Global channel management
Unit 8 Global communication strate-gies
Unit 9 International marketing and theinternet
Unit 10 International marketing plan-ning, implementation and con-trol
SetbookKeegan, W J (2002) Global Marketing Man-agement, New Jersey: Prentice Hall.
39
Advanced InformationSystems and ElectronicCommerce Strategy (B892)
DescriptionThis course teaches how to identify therole of strategies in information systemsand electronic commerce in the next dec-ade and beyond, and develops relevantplanning and implementation skills.
ContentsUnit 1 The strategy-focused organiza-
tion
Unit 2 E-business markets and compe-tition
Unit 3 The strategic impact of e-busi-ness on organizations
Unit 4 Strategic frameworks for IS ande-business
Unit 5 Strategic information systemsplanning for e-business net-works
Unit 6 Developing knowledge manage-ment strategies
Unit 7 Creating global systems and glo-bal brands
Unit 8 Evaluating strategies for IS ande-commerce applications
Unit 9 Transforming and managing theinformation organization
Unit 10 E-commerce strategies for SMEsin the global marketplace
SetbookPlant, Robert (2000) eCommerce Formula-tion of Strategy, Financial Times/PrenticeHall.
Strategic Issues forManagement in the AsiaPacific Region (B893)
DescriptionThis course provides learners with themeans to analyse and evaluate currenttrends within the Asia-Pacific businesscommunity, and the means to analyse acomplex business community, predictfuture changes and assess their likelyimpact.
ContentsUnit 1 Environment: the world
economy
Unit 2 Environment and strategy: actu-ality of the Asia-Pacific Region
Unit 3 Primary, industrial and manu-facturing sectors
Unit 4 Services
Unit 5 Public security, education andhealth
Unit 6 Sensitivity to the global, regionaland local environments
Unit 7 Strategy implementation andcontrol
Unit 8 Understanding and interactingwith global, regional, and localenvironments
Unit 9 Strategic decision making withinthe regional context
Unit 10 The future: economic, competi-tive, managerial, and political
SetbookThere is no set book for this course.
40
Corporate Administration &Secretaryship (B897)
DescriptionThis course provides students with asound knowledge about the issue of cor-porate administration and corporate sec-retaryship in Hong Kong. It enables stu-dents to develop the core skills for respon-sible corporate management in both thestrategic and functional contexts and totake responsibility for the administrationof corporate knowledge and information,human resources, pension schemes, in-surance and risk, and corporate assets.
ContentsModule 1
Unit 1 Company formation
Unit 2 Company officers and companymeetings
Unit 3 Share capital and registration
Unit 4 Corporate compliance and re-porting
Unit 5 Capital re-organization, recon-struction and liquidation
SetbookCheng Po Wah, Sum Heung Suet, Annaand Yuen Kam Tim, Francis, The HongKong Company Secretary’s Handbook: prac-tice and procedures, 7th edn, Longman.
Issues in CorporateGovernance (B898)
DescriptionThis course provides a sound foundationof knowledge about corporate govern-ance frameworks of organizations. It in-troduces the key components behind ef-fective corporate governance.
ContentsUnit 1 The context of international cor-
porate governance
Unit 2 Corporate governance at home– issues in Hong Kong and in theAsia Pacific region
Unit 3 One more time – what is corpo-rate governance and what arethe key components of effectivegovernance?
Unit 4 Ensuring control
Unit 5 Ensuring growth and perform-ance
Unit 6 Installing corporate governancein private and public companies
Unit 7 The coming governance revolu-tion in not-for-profit organiza-tions
Unit 8 Installing corporate governancein start-ups
Unit 9 Applying corporate governancestandards and measurements
Unit 10 Capital stewardship in the newmillennium
SetbooksHarvard Business Review on Corporate Gov-ernance (2000) US: President and Fellowsof Harvard College.
Tricker, B (2003) Essential Director, Lon-don: The Economist Newspaper.
