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 analytical and conceptual minds. Graduates will develop their careers in professional accounting firms as well as in the commercial and industrial sectors.

Specific objectives are:

a)	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;
b)	To develop students' information processing skills and communication skills; and
c)	To give students a multi-disciplinary knowledge and a sound liberal education which will render them a sufficiently broad perspective to meet future challenges brought about by the ever-changing environment.

Requirements

Core Courses					39 units
	ACCT	1210	Principles of Accounting I		3 units
	ACCT	1220	Principles of Accounting II		2 units
	BUS	1190	Mathematics for Business		2 units
	BUS	1200	Statistics for Business		2 units
	BUS	1240	Business & Corporate Social Responsibility		3 units
	BUS	2130	Business Communications		2 units
	BUS	2170	Principles of Law		3 units
	BUS	2210	Organizational Behaviour		3 units
	BUS	3200	Strategic Management		3 units
	BUS	3570	BBA Project		2 units
	ECON	1210	Principles of Microeconomics		2.5 units
	ECON	1220	Principles of Macroeconomics		2.5 units
	FIN	2230	Financial Management		3 units
	Either
	ISEM	2450	Management Information Systems	)
	Or			)	3 units
	ACCT	2510	Accounting Information Systems	)
	MKT	2310	Marketing Management		3 units

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

Complementary Studies Courses				36 units
	Core Requirements
	I.T.	1120	Business Information Systems	3 units
	LANG	1480	University Chinese	3 units
	LANG	1491-2	English I & II	6 units
	U.L.	1121-2	University Life	0 unit
	Physical Education Courses			0 unit
	Values and the Meaning of Life Course			3 units
	Distribution Requirements
	Any two courses outside Business, of which one must be Science course			6 units
	Any two courses outside 1st concentration			6 units
	Free elective courses*			9 units
				──────
				96 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.