Bachelor of Business Administration (Honours) in Accounting and Finance (Full-time, 3 years, phasing-out)

Programme Title:

BBA (Hons) in Accounting and Finance
會計及金融 (榮譽)工商管理學士學位

Programme Code: 02002-AAF

Students are by default enrolled on Major in Accounting and Finance, and a Minor in one of the following Business disciplines, or Minors offered by other Faculties:

  • China Business
  • Commercial Law
  • Global Supply Chain Management
  • International Business
  • International Shipping and Transport Logistics
  • Management
  • Management Information Systems
  • Marketing

Mode of Attendance: Full time

Normal 3 years
Maximum 6 years

Credit Requirements for Graduation:
100 academic credits, plus
3 training credits for Work-Integrated Education (WIE)

Requirement for Participation in Co-curricular Activities:
Students are required to complete at least 6 hours of learning through Co-curricular Activities (CCA) prior to graduation.

Requirements on Language Proficiency:
Students are required to complete the Graduating Students Language Proficiency Assessment (GSLPA) in both Chinese and English before graduation.

Implementation Date:
The first cohort was admitted in September 2005

Host Department:
School of Accounting and Finance (AF) 

Programme Management:

Chairman of BBA Scheme 
Associate Dean 
(Academic Support)

Dr Man-kwong Leung

Programme Leader Dr Sunny Sun
Assistant Programme Leader

Dr Vincent Ching

Professional Recognitions
Subject to accreditation assessment, graduates with a BBA (Hons) with a Major in Accounting and Finance satisfy the necessary requirements to sit for the Hong Kong Institute of Certified Public Accountants (HKICPA) qualification programme, for CPA Program of CPA Australia and for Level 1 of the Chartered Financial Analyst (CFA) examination. They may also obtain maximum exemptions for Papers F1 to F9 of the Association of Chartered Certified Accountants (ACCA) examination.

The BBA (Hons) in Accounting and Finance is part of the BBA (Hons) Scheme. The aims and learning outcomes of the BBA (Hons) Scheme are driven by the mission of the University and the needs of incoming students. The learning outcomes set out below represent a balance between the continuing need for ‘practicality’ in programmes and the pressing need for ‘whole person development’ in our students. 

General Minimum Entrance Requirements 

For those applying on the basis of HKALE:

  • E in HKALE Chinese Literature, or E in HKALE(AS-Level) Chinese Language & Culture, or (for applicants who have not taken Chinese since Secondary Five) D in a HKCEE language other than Chinese and English; AND
  • E in HKALE(AS-Level) Use of English; AND
  • E in two other HKALE subjects, or E in one other HKALE subject and two other HKALE(AS-Level) subjects; AND
  • E in five HKCEE subjects^

^ Students attempt at English Language and Chinese Language in 2007 and after, at least level 2 is required.


Programme-Specific Requirements for the BBA Scheme

1.  In addition to the above, applicants must also have: Grade E or above in HKCEE Mathematics or Additional Mathematics.

2.  Applicants with other qualifications, who are outside the JUPAS system will also be considered. The minimum requirements are:

  • An appropriate Diploma (generally in a business, management, accounting, logistics-related, or numerate discipline) from The Hong Kong Polytechnic University or the Hong Kong Institute of Vocational Education (IVE), either with Credit or Pass at Merit Level in at least three Level III subjects; OR
  • Applicants who hold the International Baccalaureate (IB) Diploma or associate degree qualification satisfy PolyU’s General Minimum Entrance Requirements up to and including the Bachelor’s degree level.
  • An appropriate Associate Degree/ Higher Diploma from a recognised institution (suitable candidates may be considered for advanced standing entry to the senior year curriculum).
  • Applicants who hold other non-local qualifications may be considered according to individual merits.

3.  Entry for applicants with alternative qualifications will be dealt with in accordance with the University’s Academic Regulations and Procedures.

Indicative Progression Pattern for BBA (Hons) with a Major in Accounting and Finance

Year 1 Year 2 Year 3
Subject Code/ credits Subject Code/ credits Subject Code/ credits
Semester 1
Financial Accounting AF2108 – 3 Workplace English for Business Students ELC3203 – 3 Corporate Social Responsibility AF4513 – 3
Introduction to Economics AF2601 – 3 General Education I GEXXX – 2 Management of Financial Institutions AF4322– 3
Management & Organisation MM2021 – 3 Business Finance AF3313 – 3 Corporate Finance AF4320 – 3
Introduction to Business Law AF2504 – 3 Management Accounting 2 AF3112 – 3 Elective* 3
QM for Business AMA2101 – 3 Intermediate Accounting 2 AF3111 – 3 Elective* 3
University English for Business Students ELC2203 – 3 Company Law AF3507 – 3 Elective* 3
  18 credits   17 credits   18 credits
Semester 2
Introduction to Marketing MM2711 – 3 Fundamentals of Chinese Communication CBS2080 – 3 Strategic Management MM4311 – 3
Managing Business Information Systems & Applications MM2422 – 3 General Education II GEXXX – 2 International Finance AF4323 – 3
Global Economic Environment AF2602 – 3 Operations Management LGT3105 – 3 Elective* 3
Management Accounting 1 AF2110 – 3 Investments AF3316 – 3 Elective* 3
Intermediate Accounting 1 AF3110 – 3 Business Skills Development MM2053 – 3 Elective* 3
    Elective* 3    
  15 credits   17 credits   15 credits
Total credits 33 Total credits 34 Total credits 33

Note: *  These seven subjects must include one specialist elective (3 credits) in the Major; and

   - either six additional subjects (18 credits) in a business Minor;
   - or six additional subjects (18 credits) in a non-business Minor;
   - or six free choice subjects (18 credits).


  Specialist electives to be offered (all 3 credits)

AF3210   Hong Kong Tax Framework # AF4321   Case Study in Finance
AF3211   Accounting Information Systems # AF4328   Mergers and Acquisitions
AF4106   Advanced Financial Accounting # AF4326   Fixed Income Securities
AF4218   Financial Reporting Framework in China AF4107   Financial Statement Analysis
AF4222   China Tax Framework AF4332   Corporate Risk Management
AF4216   Auditing and Assurance 1   # AF4331   Business Valuation
AF4317   Derivative Securities  

# These are required subjects for HKICPA QP programme, students are recommended to take these 4 elective subjects in order to fulfill the entrance requirement for the QP programme.  You may need to graduate without a specific minor if you would like to take 18 credits under minor programme, or an additional of 9 credits in addition to the specialist elective requirement.