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

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)
• Formation and constitution of business organization
• Financing and capital of companies
• Management and administration of companies
• Reconstruction and winding up
• Corporate governance and social responsibilities in business

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 externalconsiderations

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).

Application Procedures
Option A) Online Enrollment
For online enrollment, please complete your application online. After completing the online enrollment, please send the following documents to scs-bus@cuhk.edu.hk:
1. Photocopies of your academic qualifications (transcript and certificate)*.
2. Photocopies of proof of working experience, if applicable (i.e. reference letter or employment letter)*.

Option B) Paper Form
For enrollment using a paper form, please submit the following documents:
1. A duly completed "Enrolment Form for Certificate and Diploma/Professional Programmes";
2. Photocopies of academic qualifications (i.e. transcript & certificate)*;
3. Photocopies of proof of working experience, if applicable (i.e. reference letter or employment letter)*;
4. Application Fee of $150 (please refer to "Part B- Methods of Payment" listed in the Enrollment Form).
Please complete the enrolment form and send copies of supporting documents and cheque/bank draft/payment record of Faster Payment System (FPS)/bank receipt (if any) to one of the Enrolment Centres in person or by mail.

For mailing, please mark the envelope with the following attention line and address:
Attention: Business & Management Programmes Team (Application of Advanced Diploma Programme in Accounting)
6/F, Railway Plaza, 39 Chatham Road South, Tsim Sha Tsui, Kowloon, Hong Kong.

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

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.

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.

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