Programme Code: CP0156
Diploma in Accounting
會計學文憑 CEF course code
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.
Graduates of the Diploma in Accounting can proceed to and claim credit transfer from the Advanced Diploma in Accounting.
The programme consists of 8 courses.
|Course Code||Course Title||科目名稱||Hours|
Accounting PrinciplesCEF 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.
- Accounting Information for Decision-making;
- Basic Financial Statements;
- Accounting Cycle and Business Transactions;
- Recording Process - Accounting Mechanics;
- Adjusting the Accounts and Completion of Accounting Cycle;
- Sub-ledgers, Special Journals and Computerized Accounting Systems;
- Management Control Over Cash;
- Accounting Principles and Concepts;
- Accounting for Merchandising Operations; and
- 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.
- Basic Framework of Cost Accounting;
- Cost Concepts and Behaviour;
- Costing for Materials;
- Costing for Labour;
- Costing for Overheads;
- Nature and Features of Job and Batch Costing; and
- Absorption Costing and Variable Costing.
|3.||ACT3101||Financial Accounting and Analysis||財務會計與分析||30|
Financial Accounting and AnalysisCEF 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.
- The Role and Principles of Accounting;
- The Double Entry Accounting System;
- Accounting for Inventories and Accounts Receivables;
- Accounting for Depreciation and Disposal of Non-current Assets;
- Books of Original Entry and Preparation of Trial Balance;
- Period End Adjustments and Preparation of Financial Statements;
- Partnership Accounting;
- Preparing Financial Statements for Limited Companies;
- Preparing Financial Statements for Manufacturers, Clubs and Societies; and
- Interpretation and Analysis of Financial Statements.
|4.||EBW4210||Professional 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.
- Workplace writing: organizational images/culture and you;
- Process approach to workplace writing: planning, composing, organising & revising;
- Appropriate language and tactful tone for workplace communication;
- Handling positive and negative messages;
- Writing persuasive messages and the 'You' approach;
- Sales letters/unsolicited letters;
- Adjustment letters;
- Public relations letters;
- Press releases;
- Company publications;
- Reports; and
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.
- Introduction to Basic Concepts;
- Theory of Market and Production;
- Market Structure;
- Welfare and Efficiency;
- National Income Accounting;
- Money and Banking;
- Inflation and Unemployment; and
- International Trade and Finance.
|6.||BUM3000||Quantitative 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.
- Financial Mathematics;
- Statistical Analyses;
- Sampling Techniques;
- Collection and Presentation of Statistical Data;
- Grouping and Tabulation of Data;
- Statistical Measures;
- Sampling Distribution of the Mean;
- Index Numbers; and
- Time Series Analysis.
|7.||ACT3102||IT Applications in Accounting||會計資訊及軟件應用||30|
IT Applications in AccountingCEF 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.
- Accounting Information System (AIS) and the Accountant;
- Excel Spreadsheet Applications;
- Setting up Accounting Systems for Financial Reporting using Available Accounting Software;
- Recording and Processing Accounting Transactions using Available Accounting Software;
- Producing Accounting Reports and Financial Statements using Available Accounting Software; and
- Potential Risks and Control in Using Accounting Software.
Each participant will be assigned a computer for practice.
Financial ManagementCEF 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.
- Nature, Role and Purpose of Financial Management;
- Time Value of Money;
- The Analysis of Risk and Return;
- Securities Valuation;
- Financial Planning Process;
- Principles and Methods of Capital Budgeting;
- Management of Working Capital;
- Sources of Short-term Financing; and
- International Business Finance.
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
- Completion of Secondary 6 or equivalent; OR
- Successful completion of Project Yi Jin; OR
- Holder of a relevant School of Continuing Education (SCE) Certificate or equivalent; OR
- Aged 18 or above with work experience.
DIPLOMA IN ACCOUNTING is recognized under the QFThe above information is for reference only. The School reserves the right to make alterations without prior notice.
QF Level: 3
QR Registration no.: 09/000158/3
Registration Validity Period: 27/11/2008 to On-going
Students are advised to follow the requirements listed in the course information distributed on admission.