Course Information
Schedules
- 8 Apr 2025 (Tue)
Registration period
4 Nov 2024 (Mon) - 11 Dec 2024 (Wed)
Price
HKD 13,800
(Tuition fee for Members:
HK$11,400
(HK$2,850 x 4 modules)
Tuition fee for Non-members:
HK$13,800
(HK3,450 x 4 modules))
(Tuition fee for Members:
HK$11,400
(HK$2,850 x 4 modules)
Tuition fee for Non-members:
HK$13,800
(HK3,450 x 4 modules))
Course Level
Study Mode
Duration
120 Hour(s)
Language
English
Location
-
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Course Overview
The Diploma in Professional Accounting Studies (DDAS) offered by The Hong Kong Management Association (HKMA) is specially designed for those who wish to enter in the accounting and finance industries at para-professional level. This programme provide a good opportunity for candidates to build up solid accountancy knowledge and techniques.
DDAS aims at developing students’ fundamental accountancy knowledge and skills. It is designed for those who have not studied accountancy before.
What You’ll Learn
DDAS 01 – Fundamental Accounting (30 hours)
This module aims to develop students' understanding of the basic concepts and functions of accounting system and the techniquies to record business transactions within the system and to prepare basic financial statements.
Content:
- Types of Business Transactions and Documentation;
- Double-entry Book-keeping;
- General Leger Accounts;
- Cash and Bank Book;
- Sales and Trade Debtors;
- Purchases and Trade Creditors;
- Bank Reconciliation;
- Preparation of Trail Balance;
- Introduction of Financial Statements for Sole-traders.
DDAS 02 – Financial Accounting (30 hours)
This module aims to give students an understanding of the underlying principles and concepts of financial accounting and techniques to complete complex business transactions in accounting language and to prepare financial statements of various forms of business entities.
Content:
- Accounting Principles, Concepts and Policies;
- Journals Entries and General Ledger Accounts Posting;
- Depreciation and Non-current Assets;
- Accruals and Prepayments;
- Receivable, Payables and Provisions;
- Accounting for Partnership;
- Issue of Shares for Limited Company;
- Preparation of Financial Statements.
DDAS 03 – Introduction to Finance (30 hours)
This module aims to give students a general knowledge of the key concepts of finance and to develop their techniques in applying different tools in doing appraisal for investment and raising capital.
Content:
- Objective and Functions of Finance;
- Concept and Application of Time Value of Money;
- Investment Appraisal: NPV, IRR and Payback; etc.
- Basic Valuation of Stocks and Bonds;
- Cost of Capital;
- Risk and Return;
- Capital Asset Pricing Model (CAPM);
- Cash Flow from Financial Statements.
DDAS 04 – Costing (30 hours)
This module aims to give students an understanding of costing on both conceptual and practical aspects. Students will learn the technique of applying various costing methods to find out the costs incurred in different statges of production and gain the knowledge of production planning in terms of cost factors.
Content:
- What is Costing and How Importance is it for Management Decisions?;
- Cost Classification and Measurement;
- Accounting for Materials, Labour and Overheads;
- Costing Techniques: Absorption Costing, Marginal Costing, Job and Batch Costing, etc.
- Cost-volume-profit Analysis
