Main content start

Certificate & Diploma Programmes


Advanced Diploma in Accounting

Certificate & Diploma Programme Continuing Education Fund Reimbursable ProgrammeCEF Reimbursable Courses NO. : 23F07995-9
32 months part-time
Qualifications Framework Level:4
programme time icon
Commencement : NOV 2018
Application Deadline : 26 SEP 2018
programme info icon
Cantonese supplemented with English

3411 1999

Programme Features

This programme aims to provide students with professional knowledge and specific skills in business accounting which pave the path for them to become a competent professional in accounting or related fields. The programme also provides a ladder of opportunity along which students may advance through further studies and/or professional examination.

  1. Graduates of the programme, according to their academic performances, are eligible to apply for an exemption of up to six papers from the Chartered Institute of Management Accountants (CIMA). Please refer to the notice and CIMA web site for details.
  2. Graduates of the programme, according to their academic performances, are eligible to apply for an exemption of up to six papers from the Association of Chartered Certified Accountants (ACCA). Please refer to the notice and ACCA web site for details.

This programme consists of 16 courses, totaling 480 hours.



Subject Code Course Title Hours

CEF Course Code: 23Z08005-4
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.


CEF Course Code: 23Z08007-0
This course aims to provide students with knowledge of the nature and role of management accounting information in the organization. The areas of study include cost elements, job costing, contract costing, process costing and activity based costing. Standard costing will be discussed to illustrate its importance for planning and control. Topics include:
1. Overview of Cost Accounting;
2. Cost Elements for Stock Valuation;
3. Job Costing;
4. Contract Costing;
5. Process Costing;
6. Activity Based Costing; and 
7. Standard Costing and Variances Analysis.



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.



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.


CEF Course Code: 21Z08002-4
This course aims to provide students with broad knowledge of the overall legal framework and major legal principles in which business in Hong Kong operates. Students will be able to apply the relevant rules and practices to business problems and practical situations. Topics include:
1. Hong Kong Legal Environment;
2. Torts;
3. Contract Law; and 
4. Contract for the Sale of Goods.


CEF Course Code: 23Z08006-2
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.


CEF Course Code: 23Z08008-9
This course aims to provide students with detailed knowledge of the financial reporting requirements of the regulatory bodies in Hong Kong. The principles for applying accounting standards to modern corporations will be covered. Topics include:
1. The Conceptual Framework for Financial Reporting;
2. Reports and Disclosures;
3. Presentation and Disclosures of Financial Statements;
4. Accounting Policies, Changes in Accounting; Estimates and Errors, Events After Balance Sheet Date and Contingencies;
5. Income Measurement and Revenue Recognition;
6. Accounting for Government Grant, Construction Contracts and Intangible Assets;
7. Accounting for Property, Plant and Equipment, and Investment Properties;
8. Impairment of Assets; and 
9. Borrowing Costs.


CEF Course Code: 21Z08001-6
This course examines the range of business skills and functions and will explore how these skills and functions are useful in business organizations. Topics include:
1. Organizational Management;
2. Effective Control Systems;
3. Marketing and Marketing Mix;
4. Market Research Tools;
5. Production and Operation Management in Manufacturing Business;
6. Management in a Service Organization;
7. Financial Management;
8. Human Resource Management; and 
9. International Business.


CEF Course Code: 23Z08009-7
This course aims to equip students with the knowledge of the applicability of financial and non-financial information for planning and control of the operations of an organization. Such knowledge will enables students to apply management accounting theories in the areas of planning, control and performance evaluation and decision making. Topics include:
1. Cost Volume Profit Analysis;
2. Decision Making and Incremental Analysis;
3. Budgetary Planning and Control;
4. Operational Performance Measurement;
5. Capital Budgeting Decisions;
6. Pricing Decisions and Cost Management; and
7. Managing Inventory and Quality.


CEF Course Code: 21Z08003-2
This course aims to provide students with working knowledge and legal principles of major business ownership structures and negotiable instruments for students to apply and solve most problems encountered in a business setting. Topics include:
1. Major Forms of Business Ownership Structure;
2. Law of Partnership;
3. Joint Venture;
4. Legal Personality and the Nature of Company;
5. Company Law; and 
6. Negotiable Instruments.


CEF Course Code: 23Z08010-0
The course provides participants with the framework and principles of taxation in Hong Kong with skills and techniques to approach, interpret and apply the taxing statutes to practical situations such as tax planning and computations. Topics include:
1. Hong Kong Taxation System and Tax Administration;
2. Property Tax;
3. Salaries Tax: Scope of Charge;
4. Salaries Tax: Income from Office or Employment;
5. Salaries Tax: Expenses and Deductions, Personal Allowances and Tax Computation;
6. Salaries Tax: Husband and Wife;
7. Returns and Assessments; and 
8. Objections and Appeals, Disputes and Tax Collection.


CEF Course Code: 23Z08011-9
This course aims to provide students with an understanding of the nature, objectives and process of an audit together with the regulatory and professional framework governing an audit and the conduct of an auditor. Students should be able to apply the knowledge in practical audits and to evaluate situation of dilemmas during their career in accountancy. Topics include:
1. Nature, Purpose and Scope of Audit;
2. Regulatory Framework of Auditing;
3. The Stages and Timing of an Audit;
4. Audit Evidence and Documentation;
5. Audit Planning and Analytical Review Procedures;
6. Materiality and Audit Risk;
7. Internal Control and Control Risk Assessment; and
8. Professional Ethics.



The expanding role of accountants in the changing business environment requires quality communications. This course aims is to provide students with a broad range of skills required for professional accountants’ interactions and effective communications within business context. Topics include:
1. The Communication Process;
2. Communication in Business;
3. Conversation Techniques;
4. Language Proficiency;
5. External Written Communication;
6. Internal Written Communication;
7. Effective Report-writing; and 
8. Business Meeting.


CEF Course Code: 23Z08012-7
This course aims to equip students with the knowledge and skills in solving practical taxation problems. Framework and principles governing the levy of profits tax would be discussed to enable students to determine the profits tax liabilities for different forms of business organizations. It also familiarizes the students with the tax provisions on personal assessment so as to assess the tax liabilities for total income. Topics include:
1. Profits Tax: Scope of Charge and Meaning of Trade;
2. Profits Tax: Source of Profit;
3. Profits Tax: Receipts and Expenditures;
4. Computation of Assessable Profits;
5. Basic Period and Provisional Profit Tax;
6. Partnership;
7. Depreciation Allowances; and 
8. Personal Assessment.


CEF Course Code: 23Z08013-5
Today the need for professional accountants has two important aspects: auditors play an essential role in determining the truth and fairness of financial statements and could increase the credibility of information. On the other hand, accountants in practice are called upon to assist in the planning, selecting, implementing and managing IT. The course provides students with a firm grounding in the concepts of these two areas of an accountant’s work. Topics include:
1. Auditing Sales and Collection Cycle;
2. Auditing Purchase and Payment Cycle;
3. Audit Sampling;
4. Completing the Audit and Audit Report;
5. Internal Control and Auditing in an IT Environment;
6. Information Systems and IT Applications;
7. Electronic Commerce; and 
8. Selecting a Management Information System (MIS).


CEF Course Code: 23Z07996-A
This course deals with advanced aspects of financial accounting which provide students with further and deeper knowledge of the financial reporting environment, conceptual and regulatory framework in Hong Kong. There is an emphasis on the regulations and disclosures in the preparation and presentation of corporate financial reports, with further applications in analysis and evaluation of company financial position and performance. Topics include:
1. Corporate Group Structure and Consolidated Financial Statements;
2. Accounting for Investments in Associates and Joint Ventures;
3. Related Party Disclosures;
4. Foreign Currency Transactions and Hedging;
5. Accounting for Leases;
6. Income Taxes;
7. Cash Flows Statements; and 
8. Financial Analysis and its Applications.

Advanced Diploma in Accounting 
Arrow top
Diploma in Accounting 

Students who have obtained a passing grade and satisfied the attendance requirement in each course will be awarded the Advanced Diploma in Accounting.

Application Fee: HK$120 (non-refundable)
Tuition Fee: HK$45,880 (by eight instalments)
Click here for info on the financial assistance available.

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

  1. Level 2 in five HKDSE subjects including English and Chinese (and up to two APL subjects) or equivalent; or
  2. Successful completion of Diploma Yi Jin; or
  3. Holder of a relevant School of Continuing Education (SCE) Diploma or Certificate or other equivalent non-SCE qualifications; or
  4. Aged 21 or above, preferably with three years’ relevant work experience.

Applicants may submit application through (A) online system, or (B) hard-copy submission by mail or in-person.


(A) Application through online system

  1. Enter SCE Online Application System and fill in required data.
  2. Upload files of the following documents onto the system:
    1. proof for relevant academic qualifications and professional qualifications, e.g. certificate of public examinations (application for exemption should be submitted with supporting documents which include transcript/result slip, certificate and course syllabus);
    2. proof for relevant work experience (if any);
    3. any pertinent supporting documents; and
    4. a recent photograph (1.5” x 2”).
  3. Make payment for the application fee for admission (HK$120), and handling fee for exemption (HK$200 per course if applicable) through the Online Payment Gateway.

(B) Application through hard-copy submission

  1. Download and complete Application for Admission form (SCE-AF-002)
  2. Attach PHOTOCOPIES of the following documents:
    1. HKID card;
    2. proof for relevant academic qualifications and professional qualifications, e.g. certificate of public examinations (application for exemption should be submitted with supporting documents which include transcript/result slip, certificate and course syllabus);
    3. proof for relevant work experience (if any);
    4. any pertinent supporting documents.
  3. Attach two recent photographs (1.5” x 2”).
  4. Make payment for the application fee for admission (HK$120), and handling fee for exemption (HK$200 per course if applicable), in the form of a crossed cheque made payable to “Hong Kong Baptist University” with applicant’s name, contact number and programme name written at the back. Applicants who submit application in-person may make payment with cash or EPS.
  5. Complete set of application should be submitted either by-mail or in-person at the following address(es).



School of Continuing Education

Hong Kong Baptist University

2/F, Franki Centre, 320 Junction Road, Kowloon Tong

(Please mark the title of the programme applied on the envelope)  


Kowloon Tong Campus Centre DLB Office

4/F, David C. Lam Building, Shaw Campus, Hong Kong Baptist University, 34 Renfrew Road, Kowloon Tong, Kowloon


Tsim Sha Tsui Learning Centre Office

6/F, 136A Nathan Road, Tsimshatsui, Kowloon


Counter Service Hours:

Mon-Fri: 9:00 am-8:00 pm

Sat: 9:00 am-4:00 pm

(Closed on Sun, Public Holidays and School Holidays)

Kowloon East Learning Centre Office

7/F, Millennium City 3, 370 Kwun Tong Road, Kowloon


Wan Chai Learning Centre Office

26/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong


Counter Service Hours:

Mon-Fri: 12:00 pm-8:00 pm

Sat: 12:00 pm-4:00 pm

(Closed on Sun, Public Holidays and School Holidays)  

  • Applicants will be requested to present the HKID card and original copies of all credentials for verification. Those who submit application in-person may bring along the HKID card and original credentials for verification.
  • All fees paid are non-refundable.

  • All documents submitted together with the application form will not be returned to applicants.  For unsuccessful applications, the documents and forms will be destroyed and the electronic files will be deleted.
  • Notes to non-local applicants – Part-time certificate/diploma programmes are generally not considered by the Immigration Department for visa purposes. For a non-permanent Hong Kong resident, it is his/her responsibility to check whether he/she can take the programme before making application.

Students can apply for Credit Transfer/Exemption under the following conditions:

  1. Credit Transfer will be considered if students have completed (or are currently studying) the required courses offered by the School prior to admission to the programme. Courses concerned will be automatically transferred to the programme and supporting documents are not required.
  2. Exemption will be considered if students possess a demonstrated competence (e.g. passed relevant courses in public examinations or other institutes) equivalent to the learning outcomes of the course to be studied. Supporting documents such as course syllabuses, transcripts or certificates should be submitted.

The above request(s) should be submitted when applying for admission. Late application will not be considered. Courses that are being studied or pending for result/certificate should also be reported at the time of admission, followed by the submission of supporting documents for approval upon release of result/issuance of certificate.

Credit Transfer/Exemption will not be granted if such qualifications have not been reported during admission or if they are obtained after registration in the programme.

Remarks for Credit Transfer/Exemption are shown as below:


Course Remark Code Description
EX Course Exempted
TC Credit Transferred

Limitations for Credit Transfer/Exemption

For all Programmes of Levels 1 to 2, the maximum exemption and credit transfer is limited to half of the total number of programme hours. For all Programmes of Level 3 or above, the maximum exemption is limited to one quarter of the total number of programme hours, while the sum of exemption and credit transfer is still limited to half of the total number of programme hours. In the case that the number of hours of exempted and/or transferred credit course(s) (including the course(s) being studied) has exceeded the maximum allowance, students should submit explanations and approval will be granted at the School’s discretion.


Example 1 The Certificate in Spanish (Introductory) (Level 1 programme) requires student to complete four courses (120 hours in total). Application for Credit Transfer and Exemption should not exceed 60 hours.
Example 2 The Certificate in Jewellery Design & Production (Level 2 programme) requires student to complete six courses (180 hours in total). Application for Credit Transfer and Exemption should not exceed 90 hours.
Example 3 The Certificate in Marketing Studies (Level 3 programme) requires student to complete six courses (180 hours in total). Application for Credit Transfer and Exemption should not exceed 90 hours in total while the Exemption should not exceed 45 hours.
Example 4 The Advanced Diploma in Accounting (Level 4 programme) requires student to complete 16 courses (480 hours in total). Application for Credit Transfer and Exemption should not exceed 240 hours in total while the Exemption should not exceed 120 hours.

Applicants may refer to the Exemption List for reference.

日期 2018年9月18日(星期二)
時間 下午7時至8時
課程 下列課程之簡介及諮詢:
主講 學術統籌主任




Q: When will I know if I have been admitted?

A: The admission result will be sent to applicants via e-mail within 10 working days after the application deadline.


Q: When will I know the result of my application for course exemption?

A: Result of application for course exemption will be released together with the admission result via e-mail.


Q: Can I change from one programme to another?

A: Once the offer is confirmed upon completion of registration, applicants are not allowed to change to another programme. Applicants are required to submit a new application with relevant documents and application fee for another programme.

Continuing Education Fund Reimbursable Programme The programme/courses of the programme have been included in the list of reimbursable courses for Continuing Education Fund purposes. Continuing Education Fund Reimbursable Programme Continuing Education Fund Reimbursable Programme

The above information is for reference only. The School reserves the right to make alterations or to cancel any class/programme without prior notice. Students are advised to follow the requirements listed in the course information distributed on admission.