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Accounting & Finance

Advanced Diploma Programme in Accounting
會計高等文憑課程

Course No. : 241-641200-01|Start Date : 22/04/2024

Admission Requirements

Applicants must:
(i) have five passes in HKCEE, or equivalent qualification; or
(ii) have Level 2 in five subjects in Hong Kong Diploma of Secondary Education (HKDSE) Examination, or equivalent qualification; or
(iii) be a mature student at the age of 21 or above with relevant working experience.

Language Used

Classes will be conducted in Cantonese, supplemented with English.
Learning materials and assessments will be in English.

Total Hours

280 hours

Session

8 Modules in total

Place

Tsim Sha Tsui Learning Centre

Start Date

22/04/2024

Schedule

Mondays & Thursdays

Time

7:00p.m. to 10:00p.m.

* The School reserves the right to alter the time and place of class due to unforeseen circumstances.

Application Fee

$150

Tuition Fee

1) Application Fee: HK$150 (Non-refundable and non-transferable)
2) Total tuition fee: HK$41,440 (will be paid in 2 installments)

1st installment: HK$ 20,720 (pay with application for enrollment submission)
2nd installment: HK$ 20,720 (pay before the commencement of the 5th Module)

Level

Advanced Diploma / Professional Diploma

QF Level

4

QR Registration No.

14/003499/L4

QR Registration Validity Period

01/03/2014 - Ongoing

Course Enquiries

3943 91272603 6565[JavaScript encoded]

Enrolment Enquiries

2209 0290

Closing Date for Application

24/03/2024

1
Programme Objectives

 Free Online Preparatory Workshop:

 5 March 2024  1:00-2:00pm

 >> Register Now

The programme is suitable for individuals who wish to develop knowledge and skills in accountancy and pursue a career in the accounting profession.

The programme aims to provide students a solid and substantial knowledge in financial accounting, management accounting, taxation and law. It enables students to acquire concrete and practical knowledge and skills in accountancy for future career advancement and for pursuing their professional qualifications in accounting.

2
Programme Structure

The programme consists of 8 modules with 280 contact hours. Participants may normally complete the programme in 18 months on part-time basis.

1. Financial Accounting (35 hours)
    • Role and function of accounting
    • Conceptual framework of financial accounting
    • Regulatory framework of financial reporting
    • Accounting records, procedures and systems
    • Application of accounting theories
    • Preparation of financial statements for different types of entities
    • Interpretation of accounts
    • Ethics for the accounting profession



2. Organization and Management (35 hours)
    • Approaches of management, organizational structure and systems
    • Operations management and efficiencies in production and service provision
    • Leadership and management styles
    • Marketing principles and concepts
    • Human resources management in an organization
    • Impacts of government policies to business organization



3. Cost Accounting (35 hours)
    • Overview of cost and management accounting
    • Cost ascertainment and classification
    • Different types of costing system
    • Accounting systems and costing records
    • Techniques for short-term decision
    • Techniques for cost controls
    • Budgetary control and financial planning



4. Business Law (35 hours)
    • Legal system in Hong Kong
    • Law of contract
    • Contract for sale of goods and services
    • Law of tort and negligence
    • Law of employment
    • Agency law
    • Formation and constitution of partnership



5. Management Accounting (35 hours)
    • Standard costing system for planning and control
    • Back-flush accounting applied in manufacturing process
    • Target costing in service and other industries
    • Life-cycle costing on cost planning and analysis
    • Activity based costing and value chain analysis
    • Throughput accounting and multi-product decisions
    • Pricing and buy-or-make decisions



6. Company Law (35 hours)
    • Standard costing system for planning and control
    • Back-flush accounting applied in manufacturing process
    • Target costing in service and other industries
    • Life-cycle costing on cost planning and analysis
    • Activity based costing and value chain analysis
    • Throughput accounting and multi-product decisions
    • Pricing and buy-or-make decisions



7. Hong Kong Taxation (35 hours)
    • HKSAR tax system and sources of tax rules
    • Property tax
    • Salaries tax
    • Profits tax
    • Personal assessment
    • Tax administration



8. Performance Management (35 hours)
    • Overview of performance measurement
    • Budgetary control system in performance hierarchy
    • Control and performance measurement of responsibility centres
    • Transfer pricing and divisional performance
    • Behavioural and external considerations

3
Professional Recognition

Association of Chartered Certified Accountants (ACCA)


Graduates of Advanced Diploma in Accounting will be granted a maximum of six paper exemptions from ACCA. They include:
    • Business and Technology (BT);
    • Financial Accounting (FA);
    • Management Accounting (MA);
    • Corporate and Business Law (LW);
    • Performance Management (PM); and
    • Taxation (TX).

4
Application Procedures

A. Online enrollment:

Please submit your application via online enrollment system. Upon the completion of online enrollment, please email the following supporting documents to scs-bus@cuhk.edu.hk.
    Copies of academic qualifications (i.e. transcript & certificate);
    • Copies of proof of working experience, if applicable (e.g. reference letter or employment letter).


B. Enrollment by paper form:

Applicants are required to submit the following documents:
    • A duly completed "Enrolment Form for Certificate and Diploma/Professional Programmes";
    • Copies of academic qualifications (i.e. transcript & certificate);
    • Copies of proof of working experience, if applicable (e.g. reference letter or employment letter);
    • Application Fee of $150 (please refer to "Part B - Methods of Payment" listed in the Enrollment Form).



Please submit to any one of our School's Enrolment Centres in-person; OR

mail to our Programme Team's office by Post

6/F, Railway Plaza, 39 Chatham Road South,
Tsim Sha Tsui, Kowloon, Hong Kong
(Attn :Business & Management Programme Team -  Application of Advanced Diploma Programme in Accounting)

Admission will be considered on a first-come-first served basis for qualified applicants. Thus, early enrollment is encouraged.


 


 


 

5
Exemption Policy

Exemptions may be granted for a module at the discretion of our School if the applicant has successfully completed a module of equivalent content and standard at a recognized tertiary institution or through a professional examination. Exemption is normally granted at a maximum of 50% of the total number of modules. The application fee is HK$500 per module (an administrative fee of HK$200 included).

For those who would like to apply for course exemption, please submit "Application Form for Course Exemption or Advanced Standing" and supporting documents (i.e. full syllabus and transcripts) for exemption evaluation, if applicable. Application for Course Exemption must be applied before the commencement of the programme. Late application will not be accepted.

The application fee with the deduction of an administrative fee shall be refunded to the applicant for any unsuccessful application. The final decision with regard to exemption rests with the School.

6
Continuing Education Fund (CEF)

This course has been included in the list of reimbursable courses under the Continuing Education Fund.


This course is recognised under the Qualifications Framework (QF Level 4).

Course Code: 33F141095

For enquiry about the reimbursement of Continuing Education Fund (CEF), please contact the office of CEF at 3142 2277 or visit the website via https://www.wfsfaa.gov.hk/cef/tc/index.htm for details.

7
Disclaimer

In case of any discrepancy between the English version and the Chinese version, the English version shall prevail.