Accounting Concentration
The Accounting Concentration aims at providing an education that has a proper balance of breadth and depth in the accounting discipline, with a view to producing accountants of an analytical and conceptual mind. Graduates will develop their careers in professional accounting firms as well as in commercial and industrial sectors.
Specific objectives are:
- To provide students with an in-depth training in the accounting discipline so as to give them adequate preparation for their careers in the field of accounting;
- To provide students with a multi-disciplinary knowledge and analytical ability which make them aware of the complexity of the business environment;
- To develop students’ information processing skills and communication skills; and
- To give students a sound liberal education which will render a sufficiently broad perspective to meet future challenges brought about by the ever changing environment.
Requirements
Concentration Required Courses | 21 units | |
ACCT2005 Intermediate Accounting I | 3 units | |
ACCT2006 Intermediate Accounting II | 3 units | |
ACCT3005 Cost and Management Accounting I | 3 units | |
ACCT3006 Hong Kong Taxation | 3 units | |
ACCT4005 Advanced Accounting I | 3 units | |
ACCT4006 Auditing I | 3 units | |
LLAW3005 Company Law | 3 units | |
21 units |
IMPORTANT:
Additional Requirements/Recommendations from Professional Accounting Bodies (HKICPA and ACCA included)
- ACCT3007 Cost and Management Accounting II is required. Students should take this course in Year 3 Semester 2 as a free elective course.
- While two tax courses are available at HKBU (ACCT3006 Hong Kong Taxation and ACCT4016 Tax Planning and Management), only one tax course is required, but it must be completed at HKBU. Thus,
• ACCT4016 is not required, if ACCT3006 is completed at HKBU.
• ACCT4016 is required, if ACCT3006 is exempted from credit transfer from studies previous to HKBU. - Although ACCT4007 Advanced Accounting II and ACCT4017 Auditing II are not required, and ACCT4016 Tax Planning and Management may not be required (because ACCT3006 is completed at HKBU; refer to Note (2) above), students are recommended to take them for better preparation for professional examinations.