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-ACCT3113 Course Outline (July 2021).pdf - ACCT3113...

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ACCT3113Accounting for business valuation and financial contracting:Theory and applicationGENERAL INFORMATIONInstructor:Prof. ZHANG GuochangEmail: [email protected]Office: Room 1214, KK Leung Building, University of Hong KongPhone: 39171076Consultation times: By appointmentTutor: to be assignedCOURSE DESCRIPTIONThis course provides a high-level view of what accounting is about and why and how it is importantfor the real economy and financial markets. Going beyond the rules and procedures that are taughtin other accounting courses, this course takes the perspective of those who apply accountinginformation to decision-making in business organizations and financial markets (i.e., analysts andinvestors, lenders, the board of directors, regulators). Topics include the use of accountinginformationinbusiness valuation,investmentstrategies, debtcontracts,andexecutivecompensation. The course emphasizes both practical techniques forhowto properly use accountinginformation and the theoretical foundation for the techniques (thewhyquestion).Pre-requisite(s):ACCT1101 Introduction to Financial Accounting;FINA1310 Corporate Finance;ECON1280 Analysis of Economic Data, or STAT1602 Business Statistics, or STAT1603 IntroductoryStatistics)COURSE OBJECTIVESThe objective of the course is to develop students’ knowledge and skills with regard to:1.the importance of accounting and financial reporting for the real economy and financialmarkets;2.theory and techniques for using accounting information in business and financial decisions,3.the incentives of corporate insiders in reporting and disclosing information,4.how accounting theory extends and enriches finance theory.FACULTY LEARNING GOALS (FLGs)FLG1: Acquisition and internalization of knowledge of the programme disciplineFLG2: Application and integration of knowledgeFLG3: Inculcating professionalismFLG4: Developing global outlookFLG5: Mastering communication skillsFLG6: Cultivating leadershipCOURSE LEARNING OUTCOMES (CLOs)Course Learning OutcomesAligned Faculty LearningGoals (FLGs)CLO1: Explain the role of accounting information in capital markets.FLG1, FLG2, FLG3, FLG4,FLG5
2CLO2: Understand the importance of accounting information forcontracting.FLG1, FLG2, FLG3, FLG5,FLG6CLO3: Develop insights into managerial incentives that influence financialreporting outcomes.FLG1, FLG2, FLG3, FLG4,FLG5, FLG6CLO4: Gain knowledge of the Conceptual Framework that underpinsfinancial reporting standards.FLG2, FLG3, FLG4, FLG6COURSE TEACHING AND LEARNING ACTIVITIESCourse Teaching and Learning ActivitiesExpected StudyHoursStudy Load(% of study)T&L1:Interactive lectures.Interactive lectures areconducted with the lecturer explaining and illustrating theconcepts. Students will be invited to share their views andexperiences in applying the concepts.

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