Bachelor of Business Administration (Honours) in Accountancy (Full-time, 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: 02002-AAC

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

  • China Business
  • Commercial Law
  • Finance
  • Financial Services
  • 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 Mr Philip Chan
Assistant Programme Leader Mr Stephen Chan


Professional Recognitions:

Subject to accreditation assessment, 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 also receive partial exemption from the professional examinations of:

  • the Association of Chartered Certified Accountants (ACCA) on Papers F1 to F9
  • the Chartered Institute of Management Accountants (CIMA)
  • the Hong Kong Institute of Chartered Secretaries (HKICS)/Institute of Chartered Secretaries and Administrators (ICSA)
  • the Hong Kong Securities Institute (HKSI)
  • the Institute of Certified Management Accountants (CMA)


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.

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 Accountancy

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 Advanced Financial Accounting AF4106 – 3
Management & Organisation MM2021 – 3 Business Finance AF3313 – 3 Auditing and Assurance 1 AF4216 – 3
Introduction to Business Law AF2504 – 3 Hong Kong Tax Framework AF3210 – 3 Elective* 3
QM for Business AMA2101 – 3 Management Accounting 2 AF3112 – 3 Elective* 3
University English for Business Students ELC2203 – 3 Intermediate Accounting 2 AF3111 – 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 Corporate Finance AF4320 – 3
Global Economic Environment AF2602 – 3 Operations Management LGT3105 – 3 Elective* 3
Management Accounting 1 AF2110 – 3 Business Skills Development MM2053 – 3 Elective* 3
Intermediate Accounting 1 AF3110 – 3 Company Law AF3507 – 3 Elective* 3
    Accounting Information Systems AF3211 – 3    
  15 credits   17 credits   15 credits
Total credits 33 Total credits 34 Total credits 33

Note: *  These six subjects must include:

  • 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).