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 🎬 SCE兼讀制課程
課程編號: CP0156

Diploma in Accounting
會計學文憑 持續進修基金編號

Academic Advisor: Mr. Keith LaiProgramme Administrator: Ms. Shannon Wong
Enquiries: 3411 1999Email: adbus@hkbu.edu.hk

Programme Aims

This programme aims to provide students with practical knowledge and skills in business accounting. It would equip students with foundation for further study and career development in the field of accountancy.

Academic Recognition

Graduates of the Diploma in Accounting can proceed to and claim credit transfer from the Advanced Diploma in Accounting.

Programme Structure

The programme consists of 8 courses.

Course CodeCourse Title科目名稱Hours
1.ACT0501Accounting Principles會計概論30

Accounting Principles

CEF Course Code

This course aims to provide students with an understanding of the nature, role and scope of accounting and reporting of financial information within the accounting systems as a basis for decision-making in a business context.

Topics include:

  1. Accounting Information for Decision-making;
  2. Basic Financial Statements;
  3. Accounting Cycle and Business Transactions;
  4. Recording Process - Accounting Mechanics;
  5. Adjusting the Accounts and Completion of Accounting Cycle;
  6. Sub-ledgers, Special Journals and Computerized Accounting Systems;
  7. Management Control Over Cash;
  8. Accounting Principles and Concepts;
  9. Accounting for Merchandising Operations; and
  10. Forms of Business Organization.


This course aims to familiarise students with the knowledge and skills of cost concepts, cost behaviour and measurement. It also introduces the costing methods applicable in manufacturing operations and examines the techniques to analyse costs for planning and decision making.

Topics include:

  1. Basic Framework of Cost Accounting;
  2. Cost Concepts and Behaviour;
  3. Costing for Materials;
  4. Costing for Labour;
  5. Costing for Overheads;
  6. Nature and Features of Job and Batch Costing; and
  7. Absorption Costing and Variable Costing.
3.ACT3101Financial Accounting and Analysis財務會計與分析30

Financial Accounting and Analysis

CEF Course Code

This course aims to provide students with the ability to understand and apply the accounting principles and techniques. Students would acquire the skills in preparation of financial statements from available information for various forms of entities. It also enables the students to apply the techniques to appraise and interpret the accounting information that are relevant for evaluating financial performance and decision-making.

Topics include:

  1. The Role and Principles of Accounting;
  2. The Double Entry Accounting System;
  3. Accounting for Inventories and Accounts Receivables;
  4. Accounting for Depreciation and Disposal of Non-current Assets;
  5. Books of Original Entry and Preparation of Trial Balance;
  6. Period End Adjustments and Preparation of Financial Statements;
  7. Partnership Accounting;
  8. Preparing Financial Statements for Limited Companies;
  9. Preparing Financial Statements for Manufacturers, Clubs and Societies; and
  10. Interpretation and Analysis of Financial Statements.
4.EBW4210Professional Writing Skills for the Workplace職業英語寫作專修30

Professional Writing Skills for the Workplace

A professional image can be projected if the language in your business documents is clear, concise, coherent, precise and persuasive. You can impress your employers, business partners and clients with your powerful prose by training to plan, draft and revise your written work to perfection.


  1. Workplace writing: organizational images/culture and you;
  2. Process approach to workplace writing: planning, composing, organising & revising;
  3. Appropriate language and tactful tone for workplace communication;
  4. Handling positive and negative messages;
  5. Writing persuasive messages and the 'You' approach;
  6. Sales letters/unsolicited letters;
  7. Adjustment letters;
  8. Public relations letters;
  9. Press releases;
  10. Company publications;
  11. Reports; and
  12. Proposals.


This course aims to provide students with knowledge about the basic principles of economics and its application to the real-world economic issues in relation to the economic management of the Hong Kong Special Administrative Region (HKSAR) and other countries.

Topics include:

  1. Introduction to Basic Concepts;
  2. Theory of Market and Production;
  3. Market Structure;
  4. Welfare and Efficiency;
  5. National Income Accounting;
  6. Money and Banking;
  7. Inflation and Unemployment; and
  8. International Trade and Finance.
6.BUM3000Quantitative Methods for Business商業實務計量方法30

Quantitative Methods for Business

Working with numbers is an important part of problem solving. This course is designed to provide a sound understanding of quantitative business techniques used in making decisions and inferences in the business world. Students are then able to use a wide variety of quantitative methods that have important and varied business applications.

Topics include:

  1. Financial Mathematics;
  2. Statistical Analyses;
  3. Sampling Techniques;
  4. Collection and Presentation of Statistical Data;
  5. Grouping and Tabulation of Data;
  6. Statistical Measures;
  7. Sampling Distribution of the Mean;
  8. Index Numbers; and
  9. Time Series Analysis.
7.ACT3102IT Applications in Accounting會計資訊及軟件應用30

IT Applications in Accounting

CEF Course Code

This course aims to provide students with practical IT knowledge and skills in accounting and financial modeling. Students would be required to attend workshops in practising spreadsheet and accounting software so as to gain hands-on experience in processing, presenting, organizing and analyzing accounting information. The features of AIS and its potential risks would also be discussed.

Topics include:

  1. Accounting Information System (AIS) and the Accountant;
  2. Excel Spreadsheet Applications;
  3. Setting up Accounting Systems for Financial Reporting using Available Accounting Software;
  4. Recording and Processing Accounting Transactions using Available Accounting Software;
  5. Producing Accounting Reports and Financial Statements using Available Accounting Software; and
  6. Potential Risks and Control in Using Accounting Software.

Each participant will be assigned a computer for practice.

8.FIN0011Financial Management財務管理30

Financial Management

CEF Course Code

The aim of this course is to develop a knowledge of financial management methods for analyzing various sources of finance and capital investment for business planning and control.

Topics include:

  1. Nature, Role and Purpose of Financial Management;
  2. Time Value of Money;
  3. The Analysis of Risk and Return;
  4. Securities Valuation;
  5. Financial Planning Process;
  6. Principles and Methods of Capital Budgeting;
  7. Management of Working Capital;
  8. Sources of Short-term Financing; and
  9. International Business Finance.

Study Path

Diploma in AccountingAdvanced Diploma in Accounting

Duration and Mode of Study

12-16 months part-time

Medium of Instruction

Cantonese supplemented with English


Students who have successfully completed 8 required courses will be awarded the Diploma in Accounting.


Application Fee: HK$120
Tuition Fee: HK$19,270


March / July / November of every year

Course Schedule and Venue

Classes and examinations will be held on weekday evenings and Saturday afternoons (normally two classes per week) at Kowloon Tong / Kowloon East / Tsimshatsui / Wan Chai Learning Centre.

Minimum Entry Requirements

  1. Completion of Secondary 6 or equivalent; OR
  2. Successful completion of Project Yi Jin; OR
  3. Holder of a relevant School of Continuing Education (SCE) Certificate or equivalent; OR
  4. Aged 18 or above with work experience.
會計學文憑 在資歷架構下獲得認可
級別: 3 資歷名冊登記號碼: 09/000158/3 登記有效期: 27/11/2008 至 登記持續有效