Module 6 – Financial Accounting
This module develops students' knowledge and comprehension of the accounting standards in accounting for business transactions and in preparing financial statements, including simple consolidated financial statements.
| Syllabus area | Weight (%) |
|---|---|
|
Describe the framework of financial accounting and reporting |
5-10 |
|
Apply appropriate accounting principles and concepts to account for business transactions |
40-50 |
|
Prepare and present financial statements in accordance with Hong Kong Financial Reporting Standards |
15-25 |
|
Apply the accounting principles and concepts to prepare financial statements with simple group structures |
20-30 |
For detailed syllabus and proficiency level of the learning outcomes, please click here.
For Pilot Examination Paper of Module 6, please click here.
