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Accountancy

	Normative 4-year Degree
Major	Accountancy 會計
Degree / Award Title	Bachelor of Business Administration in Accountancy 工商管理學士(會計)
Offering Academic Unit	Department of Accountancy
Normal Period of Study	4 years
Maximum Period of Study	8 years
Credit Units Required for Graduation	120 credit units

Note: The following curriculum information is subject to periodic review and changes.

GE Requirements (30 credit units)Catalogue Term : Semester A 2024/25

?		Credit Units
GE University Requirements	GE1401 University English	3
	GE2402 English for Business Communication	3
	GE1501 Chinese Civilisation - History and Philosophy	3
GE Distributional Requirements	Take at least 1 course from each of the three distributional areas: Area 1: Arts and Humanities Area 2: Study of Societies, Social and Business Organisations Area 3: Science and Technology Visit the GE website for more course information.	12
College-specified Courses	CB2203 Data-driven Business Modeling	3
	CB2240 Introduction to Business Programming in Python	3
	CB3043 Business Case Analysis and Communication	3

College / School Requirements (42 credit units)Catalogue Term : Semester A 2024/25

1.?College Core?Courses (33 credit units)

Course Code	Course Title	Credit Units
CB2100	Introduction to Financial Accounting	3
CB2101	Introduction to Managerial Accounting	3
CB2200	Business Statistics	3
CB2201	Operations Management	3
CB2300	Management	3
CB2400	Microeconomics	3
CB2402	Macroeconomics	3
CB2500	Information Management	3
CB2601	Marketing	3
CB3410	Financial Management	3
CB4303	Strategic Management	3

2. College Electives (9 credit units) ^#

Course Code	Course Title	Credit Units	Remarks
AC3202	Corporate Accounting I	3
CB2041	Applications of Game Theory to Business	3
CB3021	Business Discovery Methods	3
CB3041	Financial Statement Analysis	3
CB3044	Introduction to Financial Markets	3
CB3045	Advanced Seminar on Business Case Analysis	3
CB3800	Business Practice Internship	3	This course can be used to fulfil the internship/ consultancy project/ research project requirement
CB3810	Start-up Technology Entrepreneur Programme I	3	This course can be used to fulfil the internship/ consultancy project/ research project requirement
CB3820	Start-up Technology Entrepreneur Programme II	6	This course can be used to fulfil the internship/ consultancy project/ research project requirement
CB3830 (subject to approval)	Business Consultancy Internship in Greater Bay Area	3	This course can be used to fulfil the internship/ consultancy project/ research project requirement
CB4605	Business Consultancy Project	6	This course can be used to fulfil the internship/ consultancy project/ research project requirement
CS1102	Introduction to Computer Studies	3
IS2021	Big Data Management	3
IS2023	Mobile Applications for Business	3
MA1006	Calculus and Linear Algebra for Business	3
MGT3306	Organizational Behavior and Human Resources Management	3
MKT3601	China Business Environment	3
MS3124	Global Supply Chain Management	3
MS3252	Regression Analysis	3
LW2903	Business and Law	3

# For BBA students, in the case that the same course being offered in the Major and in College Electives, the credit units earned will count only once, for fulfilling the Major requirement, then for fulfilling the College requirement. Students have to take another College elective course to make up for the freed credit units. Students are responsible for ensuring the College and Major requirements are fulfilled to obtain graduation qualification.

For Normative 4-year students declaring BBA double major, 9 credits of College Elective will be exempted.

Normative 4-year degree students admitted from 2022/23 onwards are required to fulfill the internship/ consultancy project/ research project requirement. Students may fulfill this requirement by taking approved course from college elective or major core/elective but preference shall be given to the major course as it is more directly relevant to students' chosen major(s).

Students enrolled in double degree programmes with other schools/colleges, or joint bachelor's degree programmes with overseas universities are not? required to fulfill this internship/ consultancy project/ research project requirement, unless otherwise required by the major programme.

Major Requirements (30 credit units)Catalogue Term : Semester A 2024/25

1.? Core Courses (12 credit units)

Course Code	Course Title	Credit Units	Remarks
AC3202	Corporate Accounting I	3
AC4332	Corporate Finance and Control	3
AC4391	Accounting and Business Ethics	3
LW3902	The Law Relating to Companies	3	Students are required to take LW2903 to fulfil the prerequisite requirement

2. Electives (18 credit units)

a) Professional Accounting (PA) Stream
i) Core Courses for PA Stream (12 credit units)

Course Code	Course Title	Credit Units
AC4251	Taxation and Tax Planning	3
AC4301	Corporate Accounting II	3
AC4303	Advanced Financial Accounting	3
AC4342	Auditing	3

ii) Elective Courses for PA Stream (6 credit units)

Choose?two?courses?from the courses listed below:

Course Code	Course Title	Credit Units	Remarks
AC3252	Accounting and Taxation Systems in the Chinese Mainland	3
AC3390	ESG Reporting and Disclosure	3
AC3391	Corporate Governance	3
AC4161	Accounting Information Systems and Emerging Technologies	3
AC4305	Advanced Accounting Practice	3
AC4308	Accounting Meets Culture - Int'l Std Setting Bodies, Sustainability & Cultural Insights from Europe	3
AC4322	Advanced Management Accounting	3
AC4343	Advanced Auditing Practice	3
AC4351	Advanced Taxation	3
AC4382	Contemporary Accounting and Business Issues: Global Perspectives	3
AC4383	AC Professional Internship and Professional Attachment	3	This course can be used to fulfil the internship/consultancy project/research project requirement.
AC4384	Advanced Professional Internship	3	This course can be used to fulfil the internship/consultancy project/research project requirement.
AC4385	Accounting and Business Project	3	This course can be used to fulfil the internship/consultancy project/research project requirement.
AC4392	Risk Management	3
AC4393	Boardroom Dynamics	3
	Any one Core & Elective course from other BBA Majors	3

b) ESG and Tech (ESGT) Stream
i) Core Courses for ESGT Stream (12 credit units)

Course Code	Course Title	Credit Units
AC3390	ESG Reporting and Disclosure	3
AC3391	Corporate Governance	3
AC4161	Accounting Information Systems and Emerging Technologies	3
AC4392	Risk Management	3

ii) Elective Courses for ESGT Stream (6 credit units)

Choose?two?courses?from the courses listed below:

Course Code	Course Title	Credit Units	Remarks
AC3252	Accounting and Taxation Systems in the Chinese Mainland	3
AC4251	Taxation and Tax Planning	3	Professional Accreditation* - for module exemption of Associate Module 9 Principles of Taxation
AC4301	Corporate Accounting II	3	Professional Accreditation* - for module exemption of Associate Module 6 Financial Accounting
AC4303	Advanced Financial Accounting	3	Professional Accreditation* - for module exemption of Associate Module 6 Financial Accounting
AC4308	Accounting Meets Culture - Int'l Std Setting Bodies, Sustainability & Cultural Insights from Europe	3
AC4342	Auditing	3	Professional Accreditation* - for module exemption of Associate Module 8 Principles of Auditing
AC4382	Contemporary Accounting and Business Issues: Global Perspectives	3
AC4383	AC Professional Internship and Professional Attachment	3	This course can be used to fulfil the internship/consultancy project/research project requirement.
AC4384	Advanced Professional Internship	3	This course can be used to fulfil the internship/consultancy project/research project requirement.
AC4385	Accounting and Business Project	3	This course can be used to fulfil the internship/consultancy project/research project requirement.
AC4393	Boardroom Dynamics	3
IS3101	Blockchain and Digital Currency	3
	Any one Core & Elective course from other BBA Majors	3

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* Prescribed elective courses for the purpose of registration with the HKICPA’s new QP and obtaining exemption of those relevant modules.
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The Department reserves the right to make adjustments to semester of course offerings whenever it deems necessary. Programme structure, course codes and course titles are subject to continuous review and changes.

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