Postgraduate Diploma in PROFESSIONAL ACCOUNTING
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1 Postgraduate Diploma in PROFESSIONAL ACCOUNTING This programme has been included in the list of reimbursable courses for Continuing Education Fund (CEF) purposes. The University of Hong Kong School of Professional and Continuing Education College of Business and Finance August 2012
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3 Postgraduate Diploma in Professional Accounting THE UNIVERSITY OF HONG KONG School of Professional and Continuing Education Enquiry: Fax:
4 Postgraduate Diploma in Professional Accounting The University of Hong Kong School of Professional and Continuing Education (HKU SPACE) The University of Hong Kong s Department of Extra Mural Studies (DEMS) was established in 1956/57, the first continuing education unit in a university in the region. In 1992, DEMS was renamed as the School of Professional and Continuing Education (HKU SPACE). The University has a role in lifelong learning and, as the continuing education arm of the University, HKU SPACE fulfils this part of the University s mission by providing learning opportunities for personal, professional and career advancement for people from all walks of life. HKU SPACE is the leading local provider in continuing education. Course enrolments since 1956 have exceeded two million and annual course enrolment often exceeds 100,000. The School collaborates closely with the other faculties and departments of the University to offer timely and relevant courses that meet society s needs. HKU SPACE is privileged to collaborate with over 50 institutions drawn from Hong Kong, Mainland China and overseas (principally the UK, the USA and Australia). The School will continue to explore opportunities for further cooperation further with reputable institutions, both local and overseas, in order to offer a greater variety of high-quality and relevant programmes to students. HKU SPACE will strive to maintain its leading role in continuing education in Hong Kong, Mainland China and the region. It acts as an extension arm of the University to deliver HKU s mission and role in providing lifelong learning opportunities to the community. INTRODUCTION The objective of the Programme is to facilitate non-accounting bachelor degree graduates to become qualified accountants through satisfying the educational requirements for admission to the Qualification Programme (QP) of Hong Kong Institute of Certified Public Accountants (HKICPA) and as prescribed by other professional accounting bodies. It also aims to equip students with fundamental knowledge in accounting that meets the needs of modern business. 2
5 Postgraduate Diploma in Professional Accounting ROUTE TO BECOME A PROFESSIONAL ACCOUNTANT Accounting is always one of the most sought after subjects for students. A prominent international professional accounting qualification and its prestigious membership status are highly recognized in today s competitive business world. Accounting professions also open up a wide range of exciting opportunities for accounting graduates, especially with the increase in demand for qualified accountants in Hong Kong and Mainland China. After completing the recognized accounting programmes, accounting graduates will usually pursue to obtain the professional accounting designation by taking the relevant professional accounting examinations such as ACCA Qualification examination or HKICPA QP. With successful completion of relevant professional examinations, fulfillment of work experiences and other requirements prescribed by the relevant accounting bodies, an accounting graduate is recognized as a qualified professional accountant. ENTRY REQUIREMENTS Applicants shall: a) hold a first or second-class honours bachelor s degree(*) awarded by a recognized university; and AND b) provide evidence of English proficiency (if the degree or equivalent qualification is from an institution where the language of teaching and assessment is not English) such as: i. an overall band of 6.0 with no subtests lower than 5.5 in the IELTS; or ii. a score of 550 in the paper-based TOEFL, or a score of 213 in the computer-based TOEFL, or a score of 80 in the internet- based TOEFL; or iii. HKALE Use of English at Grade E; or iv. HKDSE Examination English Language at Level 3; or v. equivalent qualifications. Applicants with other qualifications will be considered on individual merit. (*) A bachelor s degree with an average grade of B or above is considered as equivalent. Notes to applicants: (1) Applicants with relevant prior studies can apply for exemption from Business knowledge supporting modules. Please complete relevant part in the application form and furnish course outline. (2) Admission decisions at each cohort are made on competitive basis. Applicants who meet the minimum entry requirements are not necessarily be admitted. (3) Unsuccessful applicants will, normally, receive written notification within one month after the respective closing dates for applications or after the respective class commencement dates, whichever is later. 3
6 Postgraduate Diploma in Professional Accounting PROGRAMME STRUCTURE This part-time Programme has two streams of study: Business Graduate Stream This is designed for bachelor degree graduates with business and management backgrounds. It has 6 Core modules, each of which has 40 contact hours. Non-business Graduate Stream This is designed for bachelor degree graduates with non-business backgrounds. Apart from the 6 Core modules, students in this stream are also required to enrol in 6 Business Knowledge Supporting modules, or the equivalent modules offered by HKU SPACE and prescribed by the Programme s Admission Committee. Each Business Knowledge Supporting module has 36 contact hours, which provides fundamental business knowledge to support the learning of the Core modules. Core Modules (40 hours) 1. Financial Reporting 2. Cost and Management Accounting 3. Financial Management 4. Business and Company Law 5. Auditing and Professional Practice 6. Taxation and Tax Planning Business Knowledge Supporting Modules (36 hours) 1. Basic Accounting 2. Quantitative Skills 3. Principles of Management 4. Principles of Marketing 5. Principles of Economics 6. Theories and Practices of Information Technology QP ORIENTATION WORKSHOPS A value-added feature of this Programme is the provision of free assimilated QP workshops. These QP Orientation Workshops (4 workshops of 3 hours each) aim to familiarize students with the interactive assessment style of QP modules through group discussion and presentation. Note: Offering of these Workshops is subject to sufficient enrolment. 4
7 Postgraduate Diploma in Professional Accounting EXEMPTION FROM BUSINESS KNOWLEDGE SUPPORTING MODULES Exemptions from the Business Knowledge Supporting modules will be considered if students have prior studies of the supporting modules with standard, depth and scope at degree level or above. Applicants who would like to apply for exemption should complete the relevant part in the application form and submit together with course syllabuses/outlines of equivalent modules in their prior studies. The Admission Committee will grant exemptions to qualified applicants who could provide sufficient documentary evidences before the respective application deadlines. Late submission of relevant information will result in no exemption. PROFESSIONAL RECOGNITION This is a HKICPA accredited Conversion Programme. Graduates of this Programme will be eligible to be admitted as student members of the HKICPA and enrol in its Qualification Programme (QP), provided they have fulfilled the admission requirements for QP and possessed a bachelor s degree recognized by the HKICPA. If you are uncertain about the recognition status of your bachelor s degree, you may approach the HKICPA for information (HKICPA s website: Graduates of this Programme will also receive exemptions of up to 9 papers from Association of Chartered Certified Accountants (ACCA) Qualification examinations. For further details, please visit ACCA s website: This Programme is a CPA Australia accredited postgraduate programme. Graduates are only required to complete six papers in the Professional Level of the CPA Program. Graduates of this Programme will also receive exemptions of up to 12 papers from AIA Professional examinations. ARTICULATION The Royal Holloway School of Management, University of London, has granted 2 subjects exemption to graduates of this Programme for articulation to their MBA in International Management programme offered in collaboration with HKU SPACE. Graduates are also eligible to apply for the MSc in Finance programme offered by the University of Michigan-Dearborn in collaboration with HKU SPACE with 1 subject s exemption. The Curtin University (CRICOS Provider Code: 00301J)*, Western Australia has granted up to 6 units exemption and up to 3 units exemption to graduates of this Programme for articulation to their Master of Accounting and Master of Finance in collaboration with HKU SPACE. PROGRAMME DELIVERY Each academic year is divided into trimesters (February, June and October). This provides benefits of maximum flexibility for students to enrol in different points in time and plan their pace of studies. All students are required to complete the whole programme in a maximum period of 3 years. All classes will be held on weekday evenings or weekends in the HKU SPACE learning centers. * Curtin University is a trademark of Curtin University of Technology 5
8 Postgraduate Diploma in Professional Accounting ASSESSMENT Students will be assessed on the basis of their performances in examinations and continuous assessments that make up a total of 100%. Students are required to pass both the continuous assessment and the final examination in order to obtain an overall pass for a module. AWARD The award of Postgraduate Diploma in Professional Accounting will be conferred upon students who have successfully completed all 6 Core modules with no grade F in any of them and achieved a cumulative Grade Point Average (GPA) of at least 1.7. Only results of the 6 Core modules will be counted towards the cumulative GPA. For students who are required to study Business Knowledge Supporting modules, they are required to obtain at least grade D for all Business Knowledge Supporting modules being examined. COURSE FEE For 2012/2013 academic year, the fees for 1. Core modules: HK$6, per module 2. Business Knowledge Supporting modules: HK$4, per module The fees include lectures, marking of course assignments, projects and examination. The fees are subject to annual review. This Programme has been included in the list of reimbursable courses for Continuing Education Fund (CEF) purposes. CLOSING DATES FOR APPLICATION 1. January 31 for the Spring term; 2. May 31 for the Summer term; 3. September 30 for the Autumn term. ENQUIRY Tel: Fax: PGDPA@hkuspace.hku.hk 6
9 Postgraduate Diploma in Professional Accounting SYLLABUS Core Modules Financial Reporting This course aims to develop knowledge of more advanced financial accounting concepts and principles with which students are expected to apply to prepare financial reports in work environment. Students learn to analyze, interpret and report on financial statements and identify issues in the financial reporting environment. Cost and Management Accounting This course is designed for students to apply management accounting techniques and professional judgment to contribute to a range of scenarios in strategic planning, control and decision-making. Students learn to apply techniques to make management decisions in relation to costing and marketing strategy, evaluate strategic business performances and recommend appropriate measures. Financial Management This course develops the understanding of working capital management and techniques to enable managers to evaluate capital investment and manage business performance within organization. Students learn to identify the types and sources of finance and understand the role of financial strategy in the investment, finance and resource allocation decisions. They learn how to manage the financial risk, control risk and global business risk within an organization. Business and Company Law This course equips students with basic knowledge of the overall legal framework units with which businesses operate in Hong Kong. Students shall develop the understanding of case laws and statutes, analysis of case scenarios, identification of the legal issues involved and application of legal principles. Auditing and Professional Practice This course provides the understanding of the concepts and techniques of auditing and services. It enables students to explain the objectives, benefits and limitations of audit engagements. The course introduces the audit processes, which include audit planning, obtaining and evaluating evidences, completing and reporting on the audit assignment. It provides students with an understanding of professional ethics, internal controls and their limitations. Taxation and Tax Planning This course is designed to give students an overview of the conceptual and technical underpinnings of the Hong Kong tax system on transactions of individuals, corporations and partnerships. Students will learn to apply technical laws of taxation to practical scenarios for explanation, interpretation, and with advice, to the computations for profits tax and salaries tax. 7
10 Postgraduate Diploma in Professional Accounting SYLLABUS Business Knowledge Supporting Modules Basic Accounting This course introduces the basis concepts and conceptual framework of financial accounting and generally accepted accounting principles. Students will learn the complete accounting cycle, from analyzing economic events to preparing financial statements. Quantitative Skills This course is designed to provide a solid foundation in quantitative techniques, analysis and presentation of financial and other quantitative data. Topics include summarizing and analyzing data, probability, financial mathematics, regression modelling, time series analysis, and other forecasting techniques. Principle of Economics This course introduces the basic knowledge of micro- and macro-economics concepts and principles. Major topics include the law of demand and supply, consumer behaviour, production, competition, resources, market system, national income, fiscal and monetary policies, and balance of payments. Theories and Practices of Information Technology This course provides the fundamental knowledge of business information systems and computer applications in business, which include the latest development of information technology for business operations and management, the cycle of information system development and design, the security issues, ethics problems and other information technology issues that would have key impacts on business strategies and operations within companies. Principles of Marketing This course provides knowledge of basic marketing concepts and principles. Topics include marketing environment, strategic planning, marketing process, marketing segmentation and positioning, consumer behaviour, product strategies, pricing strategies, marketing channel and integrated marketing communications. Principles of Management This course introduces the management process in the areas of planning, organizing, leading and controlling functions. Students learn the basic management functions, roles and skills of managers and the good management practices for effective operations of businesses. 8
11 APPLICATION FORM Postgraduate Diploma in PROFESSIONAL ACCOUNTING AC ( ) PERSONAL PARTICULARS For Office use only Admitted Waiting List Rejected Name in Chinese Name in English Date of Birth Correspondence Address Title * Mr / Mrs. / Ms. / Miss HKID Card / Passport No. Nationality Home Telephone Address Mobile Phone Office Telephone Fax Number Current Occupation Position * Please delete the inappropriate ACADEMIC QUALIFICATIONS (in reverse chronological order) Institution Name of Award Duration of Studies (From / To) Part-time or Full-time Received Course Fee 機 印 所 示 金 額 收 訖 Course Fees are not refundable, except in the event of a course being oversubscribed or cancelled Received Course Fee 機 印 所 示 金 額 收 訖 Course Fees are not refundable, except in the event of a course being oversubscribed or cancelled Name Full Postal Address Please also complete this part 請 填 寫 此 部 分 Note : This application acknowledgment is not complete without validation by official printing machine entry of the details above at the University or Town Centre office of the School of Professional and Continuing Education, The University of Hong Kong. Please see overleaf
12 EMPLOYMENT HISTORY (in reverse chronological order) Name of Employer Job Title Date (From / To) PERSONAL STATEMENT Please provide a personal statement of 200 words in the space below outlining the reasons why you choose this Programme, your career plan and development over the next three years, your strengths and weaknesses and your significant achievement which contribute to the study of this course. Please use separate sheet if necessary. REFERENCE Please provide details of two referees: 1st Referee Name: Tel no.: Address: How long and in what capacity the Referee have known you? 2nd Referee Name: Tel no.: Address: How long and in what capacity the Referee have known you?
13 APPLICATION FOR EXEMPTIONS FROM BUSINESS KNOWLEDGE SUPPORTING MODULES IMPORTANT NOTICE: Applicants intended to enrol in the Business Graduate Stream must apply for exemptions from ALL Business Knowledge Supporting modules. (Please put a tick in the relevant option below) Option 1: I do not claim exemptions from any Business Knowledge Supporting modules in this Programme. Option 2: I would like to apply for exemptions from the following Business Knowledge Supporting modules: (Please fill in the table below with course names and course codes of those equivalent courses as shown in your transcripts and submit along with the courses syllabuses/outlines of those equivalent courses.) Exemption Claimed Course names and codes of the equivalent courses in your prior studies Basic Accounting Quantitative Skills Principles of Marketing Principles of Economics Principles of Management Theories and Practices of Information Technology *It is applicants responsibility to submit all relevant information (course syllabuses/outlines) for claiming exemption and the Admission Committee will only base upon information submitted before the application deadline in assessing exemption applications. Applicants fail to submit the relevant information before the application deadline will be required to study ALL Business Knowledge Supporting modules. SOURCE OF PROGRAMME INFORMATION How did you learn about this programme? School Publications and activities Internet Newspaper Advertisements Recruitment & job placement brochures Others, please specify EQUAL OPPORTUNITIES FOR LEARNING AT HKU SPACE It is the School policy to offer equal opportunities to all applicants with or without disabilities. To enable us to meet the needs of all students, you are invited to indicate on this form whether you require any special assistance. If you do need such assistance, the School may approach you subsequently to obtain further details so as to facilitate our planning and assess how best we can help you. Special assistance required Yes No Please be assured that any personal information you supply will be kept strictly confidential.
14 NOTES 1. Personal Data provided in this form will be used for processing your application for admission, and for registration, academic, administrative, alumni management, research, statistical and marketing purposes. The data will be solely handled by HKU SPACE staff but may be transferred to an authorized third party providing services to the School in relation to the above purposes and prescribed purposes as allowed by HKU SPACE and the law from time to time. In all such circumstances data will be treated in strict confidence. 2. Applicants are advised to provide all the information requested in the application documents, where applicable, as otherwise the School may be unable to process and consider their applications. Upon enrolment, applicants will be required to submit a recent passport colour photo for student identification purpose. 3. Please refer to the HKU SPACE Prospectus and the official website for full details of enrolment procedures for HKU SPACE Programmes. 4. When the processing and consideration of all the applications for a particular programme have been completed: (a) the application papers of unsuccessful candidates will be destroyed; and (b) the application papers of successful candidates will be handled by HKU SPACE staff only or by staff of an authorized third party providing services to the School. 5. Under the provisions of the Personal Data (Privacy) Ordinance, applicants have rights to request access to, and to request the correction of, their personal data. Applicants wishing to access or make corrections to their data, should submit written requests to HKU SPACE. 6. All new enrolled students to the School will automatically become a member of the HKU SPACE ALUMNI. You may, however, contact the Alumni Affairs Office if you would like to de-register your membership. DECLARATION 1. I declare that all information given in this application form and the attached documents are, to the best of my knowledge, accurate and complete. 2. I consent that if registered, I will conform to the Statutes and Regulations of the University and the rules of the School. 3. I have noted, understood and agreed the contents of these NOTES and HKU SPACE policy on personal data privacy. Signature Date APPLICATION CHECKLIST Please submit the following documents along with your application: Completed and signed application form Copies of ID card, academic certificates, transcripts and testimonials (Please bring along the originals to any HKUSPACE Learning Centres upon submission of application for certification purposes.) Copies of course syllabuses/outlines of equivalent modules in your prior studies for exemption purposes (Please specify the source of information or URL for verification.) (Not required for applicants who do not apply for exemption) A non-refundable application fee of HK$200. Payment made by cheque should be crossed and made payable to HKUSPACE. APPLICATION PROCEDURE Please return the completed application forms, supporting documents and payments specified in the above checklist in person to any of the following HKU SPACE Enrolment Center. (i) HKU SPACE Admiralty Learning Centre 3/F, Admiralty Centre, 18 Harcourt Road, Hong Kong (Exit A, Admiralty MTR Station) Weekdays: 8:30 am to 7:30 pm Saturdays: 8:30 am to 5:30 pm Telephone: Fax: (iv) HKU SPACE Fortress Tower Learning Centre 14/F., Fortress Tower, 250 King s Road, North Point Hong Kong (Exit B, Fortress Hill MTR Station) Weekdays: 8:30 am to 7:30 pm Saturdays: Closed Telephone: Fax: (vii) HKU SPACE Kowloon East Campus 1/F, 28 Wang Hoi Road, Kowloon Bay, Kowloon (Exit B, Kowloon Bay MTR Station) Weekdays: 8:30 am to 7:30 pm Saturdays: 8:30 am to 5:30 pm Telephone: Fax: (ii) HKU SPACE HKU Campus 3/F, T.T. Tsui Bldg, The University of Hong Kong Pokfulam Road, Hong Kong Weekdays: 8:30 am to 6:00 p.m Saturdays: Closed Telephone: Fax: (iii) HPCC Campus 1/F, HPCC Campus, 66 Leighton Road, Causeway Bay, Hong Kong Weekdays: 9:00 am to 5:30 pm Saturdays: Closed Telephone: Fax: (v) HKU SPACE Island East Campus 2/F, 494 King s Road, North Point Hong Kong (Exit B3, North Point MTR Station) Weekdays: 8:30 am to 7:30 pm Saturdays: 8:30 am to 5:30 pm Telephone: Fax: (vi) HKU SPACE Kowloon West Campus G/F, Nassau Street, Mei Foo Sun Chuen (Phase 6), Kowloon (Exit B, Mei Foo MTR Station) Weekdays: 8:30 am to 7:30 pm Saturdays: 8:30 am to 5:30 pm Telephone: Fax:
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16 THE UNIVERSITY OF HONG KONG SCHOOL OF PROFESSIONAL AND CONTINUING EDUCATION College of Business & Finance 34/F United Centre, 95 Queensway, Admiralty, Hong Kong Tel:
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