The course reviews theories and concepts in accounting and finance information systems with an emphasis on application in the service sector, revenue management and cost control strategies for service operators; the application of online payment systems toward business enterprises in the service sector; different characteristics of revenue and cost and their relationship to products and services of businesses in the service sector.

The structure of the course requires certain numerical skills, and financial and accounting knowledge by students. It further encourages them to develop strong technical skills from lectures and assignments, as well as practical business acumen from real-world case studies.