Higher Diploma in Accounting
The Higher Diploma in Accounting programme aims to provide students with in-depth knowledge of accounting principles and practices. It enhances their understanding of audit procedures, financial statement analysis, ethical accounting practices, and complex financial report preparation, equipping them for a career in accounting as well as further academic or professional growth. Students must complete 64 units, which normally require two years of full-time study.
The structure of the curriculum is as follows:
| I) | Core Language Courses |
9 units |
| II) | General Education (GE) Level 1 Foundational Courses | 13 units |
| III) | Specialisation Courses | 33 units |
| IV) | Elective Courses | 9 units |
| 64 units |
Requirements
| I. | Core Language Courses | 9 units |
| Students should complete a total of 9 units from the following two categories: | ||
| English Language (6 units) | ||
| CCLC1201 English Academic Writing I | 3 units | |
| CCLC1202 English Academic Writing II | 3 units | |
| Chinese Language (3 units) | ||
| CCLC1206C Written and Spoken Modern Chinese | 3 units | |
| CCLC1206P Written and Spoken Modern Chinese^ | 3 units | |
| CCLC1200 Elementary Chinese* | 3 units | |
| Healthy Lifestyle (2 units) | ||
| CCHL1500 Active Team Ball Games – Basketball | 2 units | |
| CCHL1501 Active Team Ball Games – Volleyball | 2 units | |
| CCHL1502 Conditioning in Health and Fitness | 2 units | |
| CCHL1503 Developing Active Lifestyle – Badminton | 2 units | |
| CCHL1504 Developing Active Lifestyle – Table Tennis | 2 units | |
| CCHL1505 Stretch Your Body, Relax Your Mind | 2 units | |
| CCHL1506 Water Fun 101 | 2 units | |
| ^ For Mainland Students. | ||
| * For Non-Chinese Speaking Students (as per EDB guideline). | ||
| II. | General Education (GE) Level 1 Foundational Courses | 13 units |
| Students should complete one course under each of the following categories: | ||
| Culture and Civilisation | ||
| FCCC1300 The Rise of the Modern Global Economy | 3 units | |
| FCCC1401 Understanding Media and Entertainment Industry in Hong Kong | 3 units | |
| FCCC1502 The Rise of Asian Cities | 3 units | |
| FCCC1503 Hong Kong Landscapes and Buildings | 3 units | |
| Values and the Meaning of Life | ||
| FCVM1200 Film and Moral Philosophy | 3 units | |
| FCVM1300 Ethical Decision Making in the Workplace | 3 units | |
| FCVM1400 Buying or Dying? Media, Consumption and the Making of Self | 3 units | |
| FCVM1500 Life and Death: Dialogue between Science, Religions and Philosophy | 3 units | |
| Quantitative Reasoning | ||
| FCQR1100 Making Sense of Data and Statistics in the Information Age | 3 units | |
| Healthy Lifestyle | ||
| FCHL1500 Active Team Ball Games – Basketball | 2 units | |
| FCHL1501 Active Team Ball Games – Volleyball | 2 units | |
| FCHL1502 Conditioning in Health and Fitness | 2 units | |
| FCHL1503 Developing Active Lifestyle – Badminton | 2 units | |
| FCHL1504 Developing Active Lifestyle – Table Tennis | 2 units | |
| FCHL1505 Stretch Your Body, Relax Your Mind | 2 units | |
| FCHL1506 Water Fun 101 | 2 units | |
| AI Literacy | ||
| FCAL1100 AI Literacies: Foundations, Applications, and Implications | 2 units | |
| III. | Specialisation Courses | 33 units |
| ACTG2300 Accounting Final Year Project | 3 units | |
| ACTG2301 Auditing Practice and Assurance | 3 units | |
| ACTY2301 Hong Kong Taxation | 3 units | |
| ACTY2302 Principles of Financial Accounting | 3 units | |
| ACTY2303 Principles of Law | 3 units | |
| ACTY2304 Principles of Managerial Accounting | 3 units | |
| ACTY2305 Information Systems for Accounting | 3 units | |
| BUAD2301 Principles of Macroeconomics | 3 units | |
| BUAD2302 Principles of Microeconomics | 3 units | |
| FREL1301 Exploring Business Enterprise | 3 units | |
| MRTG2301 Marketing Principles | 3 units | |
| IV. | Elective Courses | 9 units |
| ELSS2309 Accounting Internship | 3 units | |
| ELSS2310 Corporate Governance and Compliance | 3 units | |
| ELSS2311 Corporate Social Responsibility and Sustainability | 3 units | |
| ELSS2312 Financial Reporting I | 3 units | |
| ELSS2313 Financial Reporting II | 3 units | |
| ELSS2314 Performance Management | 3 units | |
| 64 units |
