Bachelor of Commerce Accounting Course code: CE /31 Bachelor of Commerce Accounting and Accounting Technologies Course code: CE /31

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1 2013/14 Full-time Undergraduate Programmes 全 日 制 大 學 學 位 課 程 Accounting Course code: CE /31 Accounting and Accounting Technologies Course code: CE /31 商 學 士 ( 會 計 ) 商 學 士 ( 會 計 與 會 計 科 技 ) Curtin University, Australia 澳 洲 科 廷 大 學 Credit Exemption for AD/HD Graduates 專 為 副 學 士 / 高 級 文 憑 畢 業 生 而 設

2 Curtin University 科 廷 大 學 The School of Accounting at Curtin Business School has gained an enviable reputation in Western Australia and the region as a school offering excellent accounting programmes at both the undergraduate and postgraduate levels. The programmes offered by the School of Accounting receive recognition from major professional accounting bodies throughout the world. Accounting programmes offered by the School are fully recognised by Australia s two professional accounting bodies, CPA Australia and the Institute of Chartered Accountants in Australia (ICAA). Curtin graduates are highly sought after by both the private and public sectors. 科 廷 大 學 是 位 於 西 澳 洲 的 著 名 學 府, 亦 是 澳 洲 最 出 色 的 大 學 之 一, 現 有 學 生 逾 47,000 名 並 分 佈 於 各 國 校 舍 當 中 科 廷 商 學 院 會 計 學 系 學 士 及 研 究 生 課 程 於 西 澳 洲 更 享 負 盛 名 有 關 課 程 均 獲 得 澳 洲 會 計 師 公 會 及 澳 洲 特 許 會 計 師 公 會 專 業 認 可, 使 畢 業 生 無 論 於 私 營 或 公 營 機 構 均 深 受 僱 主 愛 戴 (Accounting) 商 學 士 ( 會 計 ) (Accounting and Accounting Technologies) 商 學 士 ( 會 計 與 會 計 科 技 ) Accounting is the language of business. It leads to a career without boundaries. Few other professions deliver the status, portability, and international recognition that an accountant enjoys. A professional accounting qualification is one of the most sought after awards in the business world today. An accounting qualification prepares you for a career not just in accounting and finance, but also in many other business sectors. It not only gives you access to top decision-makers in business, but also provides job security even in difficult economic times. The (Accounting) and (Accounting & Accounting Technologies) are professional accounting degree programmes carrying the same academic status and recognition as those offered to graduates from the Curtin campus. The single major degree programme in accounting is designed to provide students with a comprehensive understanding of and competencies in accounting and associated fields of auditing, taxation, business law and financial management. The double-major degree programme in Accounting & Accounting Technologies trains students to have a solid knowledge in accounting as well as competency in using IT and accounting software. Graduates in Hong Kong will be eligible to be admitted to HKICPA as student members. They can also enrol in its Qualification Programme (QP) subject to the fulfilment of the admission requirements for QP. Graduates of both programmes also meet the educational requirements of CPA Australia and the Institute of Chartered Accountants in Australia (ICAA) and thus stand well-equipped for a professional accounting career in the commerce industry, government or public practice. Lastly, graduates will be eligible for associate membership of CPA Australia. 現 今 市 場 上, 會 計 人 才 需 求 激 增 本 課 程 旨 在 教 授 學 生 有 關 會 計 財 務 稅 務 審 計 科 技 應 用 等 專 業 知 識, 並 學 習 掌 握 多 元 化 市 場 的 技 巧, 讓 學 生 得 以 把 所 學 應 用 於 相 關 會 計 行 業 中 符 合 有 關 要 求 的 畢 業 生 可 申 請 報 讀 香 港 會 計 師 公 會 的 專 業 資 格 課 程 (QP) 本 課 程 亦 符 合 澳 洲 會 計 師 公 會 和 澳 洲 特 許 會 計 師 公 會 的 學 歷 要 求 學 生 完 成 QP 課 程 後, 便 合 資 格 成 為 澳 洲 會 計 師 公 會 之 會 員 ; 只 要 再 完 成 澳 洲 註 冊 會 計 師 課 程 的 專 業 階 段 及 累 積 三 年 實 際 工 作 經 驗 之 要 求 後, 便 可 申 請 成 為 澳 洲 註 冊 會 計 師 Programme Highlights Bachelor s degree award is identical to that of the students studying on the Curtin campus; Curtin University is ranked 258th internationally (QS World University Rankings 2012/13); Recently gained HKICPA accreditation; Professional recognition by CPA Australia, ACCA, ICAA and AIA; Maximum nine papers exemption from ACCA; Option of transfer to the Perth campus for one or more semesters. Curtin University is a trademark of Curtin University of Technology CRICOS Provider Code 00301J

3 Entry Requirements Applicants shall: 1. hold qualifications equivalent to the first year of the Curtin s Bachelor of Commerce degree or other academic or professional qualifications of equivalent standard; and 2. demonstrate English proficiency by achieving one of the followings: i. HKCEE minimum of Grade C in English Language (Syllabus B) or Level 3 in English Language; or ii. HKDSE minimum of Level 3 in English Language; or iii. TOEFL minimum score 90 (internet based with 22 in each section); or iv. International English Language Testing System (IELTS) with minimum scores of Writing & Speaking 6.0; Reading & Listening 6.0; Overall 6.5; or v. Completion of an approved qualification from HKU SPACE; or vi. Completion of two or more English units with a Grade Point Average of 3.0 in each unit from a two or three year Sub-degree Programme from one of the following Community Colleges - Hong Kong Community College, The Hong Kong Polytechnic University School of Continuing and Professional Studies, The Chinese University of Hong Kong The Chinese University of Hong Kong - Tung Wah Group of Hospitals Community College College of International Education, Hong Kong Baptist University Community College of City University Notes to Applicants: Holders of the following qualifications awarded within the HKU system through HKU SPACE are normally considered as having met the minimum entry requirements and may be granted up to 12 units exemptions: Higher Diploma in Business (Accounting) Higher Diploma in Accounting and Higher Diploma in Financial Information Management (Double Award) Higher Diploma in Business (Accounting and Financial Planning) Higher Diploma in Business (Financial Services) Associate of Business Administration Advanced Diploma/ Diploma in Accounting Programme Structure The entire programme consists of 24 units (600 credits) but in Hong Kong, only Year 2 and Year 3 units will be offered. Graduates of the Higher Diploma in Business (Accounting); or Higher Diploma in Accounting and Higher Diploma in Financial Information Management (Double Award); or Higher Diploma in Business (Financial Services); or Higher Diploma in Business (Accounting & Financial Planning); or Associate of Business Administration (Accounting theme) awarded within the HKU system through HKU SPACE will be granted exemption of up to 12 units (300 credits) for the B Commerce (Accounting) programme or up to 11 units (275 credits) for the B Commerce (Accounting & Accounting Technologies) programme. Students will then need to study the remaining units/credits to complete the programme, as shown in the two tables in the following page. The academic year is divided into three semesters, each requiring study of four units in general, except for the final semester in the B Commerce (Accounting and Accounting Technologies) which requires students to study five units.

4 (Accounting) Students with maximum exemptions granted will have to study 12 units, each carrying 25 credits, to complete the programme. Year Semester Unit Title Year 2 Semester 2A (Sep - Jan) Financial Accounting 250 Communication in Business 100 Business and Company Law 225 Accounting Systems 204 Summer Semester Finance Principles 215# Year 3 Tri 1A (Feb/Mar - Jun) Advanced Financial Accounting 260 Accounting Statement Analysis 222 Taxation Planning 337 Management Control Systems 301 Accounting Theory and Analysis 308 Tri 2A (Jul - Nov) Auditing 300 Accounting Modelling 330# Business Capstone 301 # Students wishing to qualify for the HKICPA QP must complete Finance Principles 215 instead of Accounting Modelling 330 (Accounting and Accounting Technologies) Year Semester Unit Title Year 2 Semester 2A (Sep - Jan) Financial Accounting 250 Communication in Business 100 Business and Company Law 225 Accounting Systems 204 Summer Semester Finance Principles 215* Year 3 Tri 1A (Feb/Mar - Jun) Advanced Financial Accounting 260 Accounting Statement Analysis 222 Taxation Planning 337 Management Control Systems 301 Tri 2A (Jul - Nov) Accounting Theory and Analysis 308 Auditing 300 Accounting Computer Packages 220 Accounting Modelling 330 Business Capstone 301 * Optional: Students wishing to qualify for the HKICPA QP must complete an additional unit of Finance Principles 215 Applicants who are granted with exemptions of fewer than 11 or 12 units can complete the non-exempted units by taking other Curtin units where applicable, or by taking the equivalent units recognised by Curtin University. The number of exemptions granted is determined by Curtin University on an individual basis. CEF reimbursable course The above programme structure is intended to be used as a guide by prospective students. HKU SPACE and Curtin University reserve the right to vary the content. Programme Overview Awarding University Curtin University Year of Establishment 1986 Study Mode Full-time Duration 1.5 years Medium of Instruction English Tuition Fee* HK$9,300 per unit (12 to 14 units in total) Application Fee* HK$150 Programme Enquiries General Enquiries Website and Online Application Programme Commencement September 2013 * Fees are reviewed annually and are subject to change without prior notice.

5 Duration of Study and Awards With full exemptions granted, students can complete the programme in 1.5 years. Students who have successfully completed the programme will be awarded the (Accounting) or Bachelor of Commerce (Accounting and Accounting Technologies) by Curtin University. Teaching Mode Each unit has 36 teaching hours per semester. Some units like Business and Company Law 225 and Taxation Planning 337 are fully conducted by local lecturers. Selected modules will comprise lectures conducted by lecturers of Curtin University. Assessment Students undertaking the BCom (Accounting) and the BCom (Accounting and Accounting Technologies) in Hong Kong are assessed in the same way as other students of Curtin University studying at the Perth campus in Australia. Assessment will be based on a combination of coursework assignments, mid-term tests and final examinations which are held towards the end of each semester. All examination papers will be administered by academic staff of Curtin University. On Campus Transfer Students enrolled in the programmes in Hong Kong may apply to transfer and complete their studies at the Bentley campus, Perth, Australia during their course of studies, receiving full credits for units already successfully completed. This option is subject to the successful application for a student study visa from the Australian immigration authorities. Professional Recognitions CPA Australia and ICAA BCom (Accounting) and BCom (Accounting & Accounting Technologies) meet the educational requirements of CPA Australia and the Institute of Chartered Accountants in Australia (ICAA). Upon completion of the programmes and meeting CPA Australia s core knowledge requirements; graduates can become Associate Members of CPA Australia. To advance to the qualified CPA (Aust.) status, candidates will need to complete the Professional Level of the CPA Program, which incorporates six postgraduate education segments and three years of practical experience. HKICPA BCom (Accounting) and BCom (Accounting & Accounting Technologies) have been accredited by HKICPA as recognised undergraduate programmes. Graduates of these programmes are eligible to become student members of the HKICPA and enrol to its Qualification Programme (QP), subject to the fulfilment of the admission requirements for QP. Students must enrol to the required units in order to fulfil the requirements for QP. Please refer to Programme Structure for details. ACCA Graduates of the programmes, also holding a Higher Diploma in Business (Accounting), or a Higher Diploma in Accounting, or a Higher Diploma in Accounting and Higher Diploma in Financial Information Management (Double Award), or an Associate of Business Administration (Accounting theme) from HKU SPACE, will be eligible to have up to a maximum exemption of nine papers of ACCA Professional Examinations. For further details, please visit the ACCA website at AIA Graduates of the programmes, also holding a Higher Diploma in Business (Accounting), or a Higher Diploma in Accounting and Higher Diploma in Financial Information Management (Double Award), or an Advanced Diploma in Accounting from HKU SPACE, will be eligible to have exemptions from the Professional Examinations of the Association of International Accountants (AIA). Further Studies A qualification from Curtin University is well-recognised internationally. Graduates of the programmes may pursue further studies in accounting, accounting technology, finance and other business-related disciplines at a postgraduate level. Graduates are eligible to gain admission to the Master of Finance Programme of Curtin University also offered at HKU SPACE.

6 Enquiries Programme General Career Opportunities The programmes are developed with full recognition from relevant professional accounting bodies to ensure graduates competencies meet the educational requirements of relevant professional accounting memberships and also prospective employers. Students with career aspirations in professional accounting which includes auditing, taxation, financial accounting, financial management and management accounting will find the programmes extremely attractive. Competencies fit in well in other business fields such as treasury, business consulting, banking, government and other managerial positions which require competence in accounting and financial management. Tuition Fee The tuition fee for the 2013/14 academic year will be HK$9,300 per unit (12 to 14 units in total, depending on exemptions granted), payable in three instalments. The fee covers charges for all lectures, seminars, unit guides, marking of assignments and examinations. Continuing Education Fund Selected units in the programme have been included in the list of reimbursable courses for CEF purposes. CBS School of Accounting Scholarship and Bursary The School of Accounting of Curtin University will offer a scholarship of HK$10,000 to the most academically outstanding new entrant to the BCom (Accounting)/ BCom (Accounting and Accounting Technologies) programme. A bursary of HK$10,000 will also be given to a new student of the BCom (Accounting)/ BCom (Accounting and Accounting Technologies) programme. Alumni Sharing CHEUNG Yeuk Nam, Cat Associate of Business Administration, HKU SPACE ( ) (Accounting) (2009) Audit Semi Senior in a multinational audit firm ( ) CHU Wing Kwan, Winkie Professional Diploma in Accounting, Sacred Heart Canossian College of Commerce ( ) (Accounting and Accounting Technologies) (2009) Assistant Financial Analyst, Miramar Group, HK ( ) Curtin s programmes are widely recognised by many employers in Hong Kong. The accounting programme provided professional academic knowledge and prepared me for a career in auditing and accounting. As a student representative of CIDP, I expanded my horizons by meeting people from different industries and organisations. Overseas lecturers not only enriched my professional knowledge but also provided me with opportunities to improve my English skills. My current supervisors highly appreciated my English standard with overseas training. Information in this leaflet is subject to change by HKU SPACE CIDP and Curtin University without prior notice. Please refer to the CIDP website or contact Programme Staff for the latest information. These are exempted courses under the Non-local Higher and Professional Education (Regulation) Ordinance. It is a matter of discretion for individual employers to recognise any qualification to which these courses may lead.

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