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Know How to Count - A Crash Course in Accounting Basics

2015年03月19日

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Dr Fung started to share with us that accounting is part of our life. It is good that everyone can have a basic knowledge in financial statements as we may encounter them even you never invest. For example, we all have investments through our Mandatory Provident Fund Scheme. There are mainly three major elements in the field of accounting, namely financial accounting, managerial accounting and tax accounting. Moreover, every company will involve in three types of activities: operating activities, financial activities and investing activities. Financial Statements are reports that record all the above-mentioned activities and the economic event happened in a company during a period of time. Balance Sheet, Income Statement and Statement of Cash Flow are good source of information enabling us to understand a company performance in general. Dr. Fung further used a simple “walk through” transaction analysis to enrich the audience understandings between the correlations of the three types of activities and a company’s financial statements. The financial statements of Café De Coral, one of the listed companies in Hong Kong, were extracted by Dr. Fung to illustrate how we can analyze a company’s financial statements. More importantly, people need to compare the data obtained with the industry’s competitors. Dr. Fung concluded that financial statements provide systematic information about a company’s performance as the preparation of every financial statement should follow a generally accepted accounting principles (GAAP).

Cyberport University Partnership Programme (CUPP) 2016 Demo Day

2016年11月04日

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HKU Team was Crowned Champion at AngelHack Global Demo Day in San Francisco

2015年12月10日

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