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Course Details

Basic Accounting for Lawyers
Dr. Man KO, Senior Lecturer, Department of Accountancy and Law, Hong Kong Baptist University
Date: 24 July 2019 (Wednesday)
Time: 2:30pm - 5:45pm
Level: E (Elementary)
Language: Cantonese 粵語
Fee: HK$ 1,650
Accreditation: 3 CPD pts (Accredited by The Law Society of Hong Kong)
Ref: L19FA02
Venue: Learning Commons Ltd
Room 1602, 16/F,
1 Duddell Street,
Central, Hong Kong
[View Map]
Presenter's Biography:

DBA Newcastle, EMBA Western, B.Com Toronto

Accounting is an information system to measure, process and communicate financial information to stakeholders about a business or legal firms. As lawyers working in legal firms, it is essential to understand basic accounting concepts to design and request accounting reports so that they can understand the financial performance and positions of their firms to formulate business strategy and to make financial decisions.

Outside the legal firm, lawyers have to understand and to speak the language of business when they talk to their individual and corporate clients and business partners. Understanding accounting can also help to examine or cross examine financial information in both civil and criminal cases so that they can maximize their clients' benefits in litigations. As an in-house lawyer, it is important to know the basics of accounting that facilitates understanding of financial drivers and overall financial positions of the company so that they can keep up with the business development and provide appropriate legal counsel and opinions to meet businesses' needs.

Based on legal perspective, this seminar will help legal professionals to understand major accounting concepts, components and financial statements so that they can read and interpret financial information from financial statements, namely income statement, balance sheet, statements of changes in shareholders' equity and statement of cash flow, that can be applied to their internal and external legal practices.

  • Understand the basic accounting concepts and measurements:
    • Economic entity, monetary cash and accrual concepts
    • Business transaction, accounting recognition, valuation, classification
    • Introduction to double entry system and accounting standards

  • Understand major components in financial statements and their usages:
    • Balance Sheet
    • Income Statement
    • Statement of Changes in Owners' Equity
    • Statement of Cash Flows

  • Appreciate usefulness of accounting in various legal practice:
    • Appraisal of credit worthiness
    • Litigation support
    • Bankruptcy/Insolvency/Liquidation
    • Asset Acquisition/Disposals
    • Valuation
    • Taxation
    • Other individual and corporate financially related legal cases

Category: Financial Analysis & Internal Audit
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