Bachelor of Business Administration (Honours) in Accountancy (Mixed-mode, 2-3 years, phasing-out)

Programme Title:

BBA (Hons) in Accountancy
會計學(榮譽)工商管理學士學位

 
Programme Code*:  21045 (full-time mode)  /  21045-PT (part-time mode)


Mode of Attendance:  Mixed-mode
Students are required to take a combination of day-time classes (held on weekdays and Saturdays) and evening classes.

Duration:
Normal 2-3 years
Maximum 6 years


Major / Minor Option:
Available Minor programmes – Finance, and Financial Services


Fund Type:
Self-financed


Total Credit Requirements:
68 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 of 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:
September 2005


Host Department:
School of Accounting and Finance (AF)


Programme Management:

Chairman of BBA Scheme 
Associate Dean 
(Academic Support)

Dr Man-kwong Leung

man-kwong.leung@polyu.edu.hk

Programme Leader Mr Percy Wong

 

percy.wong@polyu.edu.hk


* Students are by default enrolled on a blank stream for full-time mode or 21045-PT for part-time mode.  Students under the full-time mode may opt for Major with a stream code of 21045-AAC later in their studies.


Profession Recognition:

Graduates are eligible to enter the Qualification Programme of the Hong Kong Institute of Certified Public Accountants (HKICPA) and CPA Program of CPA Australia.

They receive exemption from Papers F1 to F9 of the professional examinations of the Association of Chartered Certified Accountants (ACCA) if they have taken the compulsory subjects requested by the ACCA. 

Graduates may also receive partial exemption from the professional examinations of the Chartered Institute of Management Accountants (CIMA), the Hong Kong Institute of Chartered Secretaries (HKICS) / Institute of Chartered Secretaries and Administrators (ICSA) and the Hong Kong Securities Institute (HKSI). 



The BBA (Hons) in Accountancy 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.

An Associate Degree (AD) in Business or other non-business disciplines deemed appropriate from a recognised institution, plus GPA at a satisfactory level and other requirements as appropriate.

 

Indicative Progression Pattern for mixed-mode BBA (Hons) in Accountancy (2-year pattern)

Year 1 Year 2
Subject Code / credits Subject Code / credits
Semester 1
Introduction to Business Law AF2504 – 3 Corporate Finance*** AF4320 – 3
Business Skills Development*** MM2053 – 3 Auditing and Assurance 1 AF4216 – 3
Management Accounting 1 AF2110 – 3 Accounting Information Systems*** AF3211 – 3
Intermediate Accounting 1 AF3110 – 3 Operations Management LGT3105 – 3
Global Economic Environment*** AF2602 – 3 Corporate Social Responsibility AF4513 – 3
Workplace English for Business Students ELC3203 – 3 Elective* 3
 
Semester 2
Company Law AF3507 – 3 Advanced Financial Accounting AF4106 – 3
Intermediate Accounting 2 AF3111 – 3 Strategic Management MM4311 – 3
Management Accounting 2 AF3112 – 3 Elective* 3
Putonghua for Business & Administration** CBS2015 – 2 Elective* 3
Hong Kong Tax Framework AF3210 – 3 Elective* 3
Business Finance*** AF3313 – 3    
 
Total Credits 35   33


Remarks:

*    The four electives are specialist subjects that students could choose from a number of subjects that AF may offer from time to time.  This is equivalent to 12 credits.  The number of electives and subject availabilities will be subject to the discretion of AF.

**   Students may be granted credit transfer of this subject if relevant and comparable subject has been taken in their AD studies, subject to the final decision of CBS.

***  These subjects (and others as appropriate) may be offered in the evening, subject to the discretion of AF.


Specialist electives to be offered (all 3 credits)
 

Subject Code Subject Title
AF3108 Accounting for Not-for-Profit Organisations
AF3511 Aspects of Insolvency Law
AF4107 Financial Statement Analysis
AF4108 Issues in Management Accounting
AF4109 International Accounting
AF4217 Auditing and Assurance 2
AF4218 Financial Reporting Framework in China
AF4220 Forensic Accounting
AF4221 Strategic Tax Planning and Management
AF4222 China Tax Framework
AF4223 Analysis and Design of Accounting Information Systems
AF4224 Information Systems Audit and Control
AF4225 Contemporary Information Systems for Decision Making
AF4226 Electronic Commerce for Accounting and Finance
AF4323 International Finance
AF4512 Corporate Governance and Compliance




Indicative Progression Pattern for mixed-mode BBA (Hons) in Accountancy  (3-year pattern)

 

Year 1 Year 2 Year 3
Subject*** Code/ credits Subject*** Code/ credits Subject*** Code/ credits
Semester 1
Intermediate Accounting 1 AF3110 – 3 Company Law AF3507 – 3 Strategic Management MM4311 – 3
Management Accounting 1 AF2110 – 3 Business Finance AF3313 – 3 Corporate Finance AF4320 – 3
Putonghua for Business & Administration** CBS2015 – 2 Accounting Information Systems AF3211 – 3 Corporate Social Responsibility AF4513 – 3
Business Skills Development MM2053 – 3 Workplace English for Business Students ELC3203 – 3 Elective* 3
 
Semester 2
Introduction to Business Law AF2504 – 3 Hong Kong Tax Framework AF3210 – 3 Elective* 3
Intermediate Accounting 2 AF3111 – 3 Advanced Financial Accounting AF4106 – 3 Elective* 3
Management Accounting 2 AF3112 – 3 Operations Management LGT3105 – 3 Elective* 3
           
Summer Semester
Global Economic Environment AF2602 – 3 Auditing and Assurance 1 AF4216 – 3    
 
Total credits 23 Total credits 24 Total credits 21


Remarks:

*    The four electives are specialist subjects that students could choose from a number of subjects that AF may offer from time to time.  This is equivalent to 12 credits.  The number of electives and subject availabilities will be subject to the discretion of AF.

**   Students may be granted credit transfer of this subject if relevant and comparable subject has been taken in their AD studies, subject to the final decision of CBS.

***  Subjects may be offered during the daytime, subject to the discretion of AF.

At the discretion of the School, students may be allowed to take up to two other subjects offered by the School of Accounting and Finance as electives.


Major:
BBA (Hons) with a Major in Accountancy

In addition to the single-discipline degree, students may choose a Major in Accountancy and a Minor in either Financial Services or Finance, subject to the approval of AF. For a Major, students are required to take 56 credits of subjects as laid down in the progression pattern of the single-discipline degree. For the Minor, students are required to take 4 additional subjects (12 credits) from the subject list of their intended Minor.

Students will be required to indicate their option of whether to stay on the single-discipline degree, or to indicate their targeted Minor if they opt for following the Major/Minor route in their first year of registration, which will be irrevocable if approved by AF. Given the resource constraint, the availability of Major/Minor route, as well as the number and availabilities of Financial Services/Finance subjects, will be subject to the decision of AF from time to time.