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Practical Accounting and Financial Skills for SMEs

Course No. : 193-610491-01|Start Date : 11/11/2019


CUSCS Instructor

Language Used

Cantonese (supplemented with English)

Total Hours

30.00 hour(s)




Central Learning Centre

Start Date





19:00 - 22:00

Tuition Fee

HK$ 4,190.00


General Short Courses

Course Enquiries

3943 9127[JavaScript encoded]

Enrolment Enquiries

2209 0290

Closing Date for Application

Enrolment deadline is 10 calendar days before the course commencement date. Late enrolment will only be considered if there are still vacant places.


The programme offers participants who are involved in the business operations with small and medium enterprises an intensive knowledge on the essential accounting, financial and tax issues. Its aim is to provide and equip them with the practical skills and competence to handle business and commercial decisions in the competitive business environments and to look for further development on existing business platform from the accounting and financial dimensions. Those who attend this course will also be able to know how to structure and protect SMEs from exposing to commercial disputes.

Assessment Method / Award

One marked assignment with at least 70% attendance rate.

Course Content

"1 SMEs Business Structuring
1.1 SMEs set-up and features
1.2 Structures and documentation

2. Accounting Issues for SMEs Accounting Issues for SMEs
2.1 Governing framework and controls
2.2 Standards and requirements
2.3 Practical considerations

3. Auditing Issues for SMEs
3.1 Governing framework and statutory reporting
3.2 Expectations and approaches of auditors
3.3 Responsibilities and representations of SMEs
3.4 Audit opinions and reports

4. Business Performance Analysis and Measurements
4.1 Trend analysis
4.2 Ratio analysis

5. Valuation and Financing
5.1 Business valuation
5.2 Funding and borrowing

6. Business Co-operation, Combination and Acquisition
6.1 Negotiation and documentation
6.2 Structures and control
6.3 Accounting, tax and legal considerations

7. Taxation for SMEs
7.1 Hong Kong taxation framework
7.2 Profit tax for SMEs
7.3 Tax issues for employers and employees
7.4 Tax investigations and disputes

8. Commercial Litigation and Disputes Resolution
8.1 Litigation and dispute process
8.2 Documentation

9. Financial Management and Debt Collection
9.1 Finance and credit management
9.2 Insolvency process"