School of Business

Accounting Concentration

The Accounting Concentration aims at providing an education that has a proper balance of breadth and depth in the accounting discipline, with a view to producing accountants of an analytical and conceptual mind. Graduates will develop their careers in professional accounting firms as well as in commercial and industrial sectors.

Specific objectives are:

(1)	To provide students with in depth training in the accounting discipline so as to give them adequate preparation for their careers in the field of accounting;
(2)	To provide students with a multi disciplinary knowledge and analytical ability which make them aware of the complexity of the business environment;
(3)	To develop students' information processing skills and communication skills; and
(4)	To give students a sound liberal education which will render a sufficiently broad perspective to meet future challenges brought about by the ever changing environment.

Requirements

Concentration Required Courses				21 units
	ACCT	2110	Intermediate Accounting I	3 units
	ACCT	2120	Intermediate Accounting II	3 units
	ACCT	2310	Cost & Management Accounting I	3 units
	ACCT	2450	Hong Kong Taxation	3 units
	ACCT	3110	Advanced Accounting I	3 units
	ACCT	3510	Auditing I	3 units
	BUS	3230	Company Law	3 units

For the 9 units of free elective courses, students have to take ACCT 3320 Costs & Management Accounting II to fulfil the entrance requirement of the CPA Qualification Programme (QP) of the Hong Kong Institute of Certified Public Accountants (HKICPA). Also, students are recommended to take ACCT 3120 Advanced Accounting II, ACCT 3450 Tax Planning & Management and ACCT 3520 Auditing II because they provide better preparation for the QP examinations.

Accounting Students must take at least 21 units of Level III courses to fulfil the graduation requirements.