Professional Accountancy

Applicable to students admitted in 2017-18

 
 
Major Programme Requirement
 
Students are required to complete a minimum of 67 units (72 units for Global Accounting
Stream / 70 units for Global Tax and Governance Stream) of courses as follows:
    Units
1. Faculty Package: 9
  DSME1030, 1040, MGNT1020  
     
2. Required Courses: 49
  ACCT2111*, 2121*, 3003, 3111, 3112, 3121, 3142, 3151, 3152,  
3161, 4001, 4011, 4131, DSME2011#, FINA2010#, MGNT4010#,
MKTG2010#
     
3. Elective Courses: 9
  9 units from the following:  
  ACCT3005, 3281, 4121, 4211, 4212, 4213, 4231, 4241, 4242, 4251,  
4252, 4253, 4261, 4262, 4263, 4271, 4281
  Total: 67
 
Global Accounting Stream
 
2. Required Courses: 54
  ACCT2111*, 2121*, 3003, 3004*, 3111, 3112, 3121, 3142, 3151,  
3152, 3161, 4001, 4011, 4131, 4215, DSME2011#, FINA2010#,
MGNT4010#, MKTG2010#
     
3. Elective Courses:  
(a) 2 courses from the following: 6
  ACCT4212, 4253, 4262, 4263  
(b) 1 course from the following: 3
  DSME3050#, FINA3020#, MGNT4570#, MKTG4140#  
  Total: 72
 
Global Tax and Governance Stream
 
2. Required Courses: 58
  ACCT2111*, 2121*, 3003, 3111, 3112, 3121, 3142, 3151, 3152,  
3161, 4001, 4011, 4131, 4261, 4262, 4263, DSME2011#,
FINA2010#, MGNT4010#, MKTG2010#
     
3. Elective Courses: 3
  1 course from the following:  
  ACCT4251, 4252, 4253, 4271  
  Total: 70
Explanatory Notes:
1. ACCT courses at 2000 and above level (except those marked with *) as well as those
labeled as # will be included in the calculation of Major GPA for honours classification
if students specialize in the respective streams.
 2. Apart from the above Major Programme Requirement, students are required to take at
least 6 units of free electives courses not offered by the Faculty of Business
Administration or not used to fulfill any minor programmes offered by the Faculty.
   

 
  Recommended Course Pattern Units
First Year of 1st term  
Attendance Faculty Package: DSME1030, MGNT1020 6
Major Required:  
Major Elective(s):  
2nd term  
Faculty Package: DSME1040 3
Major Required: ACCT2111 3
Major Elective(s):  
Second Year of 1st term  
Attendance Major Required: ACCT2121, DSME2011, ACCT 3142 10
Major Elective(s):  
2nd term  
Major Required: ACCT3003, 3111, FINA2010 10
Major Elective(s):  
Third Year of 1st term  
Attendance Major Required: ACCT3112, 3121,3151 MKTG2010 12
Major Elective(s): eltu  12+2=14
2nd term  
Major Required: ACCT3152, 3161，4131 12
Major Elective(s): fina 3010 selected 12+6=18
Fourth Year of 1st term  
Attendance Major Required: ACCT4011, MGNT4010 6
Major Elective(s): 2 select fina3020 9+6=18
2nd term  0
Major Required: ACCT4001 fina ? 2
Major Elective(s): Fina3080 3070 6
Total (including Faculty Package): 67

 
 
Major Programme Requirement (for Associate Degree holders admitted to senior-year
places)
 
Students are required to complete a minimum of 58 units (61 units for Global Tax and
Governance Stream) of courses as follows:
    Units
1. Faculty Package: 6
  DSME1030, 1040  
     
2. Required Courses: 43
  ACCT3003, 3111, 3112, 3121, 3142, 3151, 3152, 3161, 4001, 4011,  
4131, DSME2011#, FINA2010#, MGNT4010#, MKTG2010#
     
 3. Elective Courses: 9
  9 units from the following:  
  ACCT3005, 3281, 4121, 4211, 4212, 4213, 4231, 4241, 4242, 4251,  
4252, 4253, 4261, 4262, 4263, 4271, 4281
  Total: 58
 
Global Tax and Governance Stream
 
2. Required Courses: 52
  ACCT3003, 3111, 3112, 3121, 3142, 3151, 3152, 3161, 4001, 4011,  
4131, 4261, 4262, 4263, DSME2011#, FINA2010#, MGNT4010#,
MKTG2010#
     
3. Elective Courses: 3
  1 course from the following:  
  ACCT4251, 4252, 4253, 4271  
  Total: 61
Explanatory Notes:
1. ACCT courses at 2000 and above level as well as those labeled as # will be included in
the calculation of Major GPA for honours classification if students specialize in the
respective streams.
2. Subject to the approval of the Chairmen/Directors of the Departments/Schools offering
the courses, students may be exempted from up to 3 required courses at 1000 or 2000
level but NOT the units on the strength of the courses completed in AD programmes.
No course exemption will be granted to courses at 3000 and above level. If exemption
is granted to some of the required courses, students are required, at the full discretion of
the Director of the School of Accountancy, to complete other major electives or courses
at 3000 and above level offered by the Faculty of Business Administration so as to
fulfill the unit requirement of the programme.
   

 
  Recommended Course Pattern (for Associate Degree holders Units
admitted to senior-year places)
First Year of 1st term  
Attendance Faculty Package: DSME1030 3
Major Required: ACCT3111, DSME2011, FINA2010, MKTG2010 13
Major Elective(s):  
2nd term  
Faculty Package: DSME1040 3
Major Required: ACCT3003, 3112, 3121, 3142, 3151 13
Major Elective(s):  
Second Year of 1st term  
Attendance Major Required: ACCT3161, 4131, MGNT4010 9
Major Elective(s): 1 course 3
2nd term  
Major Required: ACCT3152, 4001, 4011 8
Major Elective(s): 2 courses 6
Total (including Faculty Package): 58

 
 Minor Programme Title
Accounting
 
 
Minor Programme Requirement
 
Students are required to complete a minimum of 18 units of courses as follows:
    Units
1. Required Courses:  
  ACCT3111, 3112, 3121, 3142, 3152, 3161 18
     
  Total: 18
Explanatory Note:
1. Students should note that they are required to take the following pre-requisite courses:
ACCT2111, 2121, 3151
   

 
Course List
 
Course Code Course Title Unit(s)
ACCT2111 Introductory Financial Accounting 3
ACCT2121 Introductory Management Accounting 3
ACCT3003 Professional Seminar Series 1
ACCT3004 Accounting Practicum and Experiential Learning 2
ACCT3005 Accounting Field Study and Experiential Learning 2
ACCT3111 Financial Reporting I 3
ACCT3112 Financial Reporting II 3
ACCT3121 Cost and Management Accounting 3
ACCT3142 Contemporary Accounting Information Systems 3
ACCT3151 Business Law 3
ACCT3152 Company Law 3
ACCT3161 Taxation 3
ACCT3281 Accounting and Financial Planning 3
ACCT4001 Capstone Project: Business Ethics and Entrepreneurship 2
ACCT4011 Advanced Financial Accounting Studies 3
ACCT4121 Strategic Management Accounting 3
ACCT4131 Auditing 3
ACCT4211 Accounting Information in Capital Market 3
ACCT4212 China Business Valuation and Analysis 3
ACCT4213 Financial Statement Analysis 3
ACCT4215 Contemporary Accounting Issues in Global Market 3
ACCT4231 Internal Auditing and Risk Management 3
ACCT4241 Accounting and e-Commerce 3
ACCT4242 Accounting Data Analytics for Business 3
ACCT4251 Securities Regulation 3
ACCT4252 Corporate Insolvency and Restructuring 3
ACCT4253 Chinese Legal Environment for Business 3
ACCT4261 Taxes and Business Strategy 3
ACCT4262 China Taxation 3
 ACCT4263 International Taxation 3
ACCT4271 Corporate Governance 3
ACCT4281 Applied Accounting and Financial Strategies 3

Fina：
Required (6 units)
FINA3070 Corporate Finance: Theory and Practice
FINA3080 Investment Analysis and Portfolio Management
Elective (Choose any two, 6 units)
FINA3010 Financial Markets
FINA3020 International Finance
FINA3030 Management of Financial Institutions
FINA4040 Cases in Corporate Finance
FINA4050 Mergers and Acquisitions
FINA4110 Options and Futures