Professional Diploma for ACCREDITED ACCOUNTING TECHNICIANS

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1 Professional Diploma for ACCREDITED ACCOUNTING TECHNICIANS The University of Hong Kong School of Professional and Continuing Education College of Business and Finance Sept 2010

2 Professional Diploma for ACCREDITED ACCOUNTING TECHNICIANS INTRODUCTION The programme is designed to meet the needs of the broadening role of accounting technicians and help them better support the finance and accounting professionals in the dynamic business world. It aims to equip students with the accounting skills and business knowledge to become qualified accounting technicians; and prepare them to sit for the Professional Bridging Examination (PBE) of the Hong Kong Institute of Accredited Accounting Technicians (HKIAAT) for entering into the Qualification Programme (QP) offered by the Hong Kong Institute of Certified Public Accountants (HKICPA) and becoming qualified CPAs in Hong Kong eventually. AIMS The programme would prepare students who would like to pursue QP via HKIAAT qualification by enrolling a well-structured award-bearing programme. The programme also aims to enable graduates to receive exemption from the Accounting Technician Examination of the Hong Kong Institute of Accredited Accounting Technicians (HKIAAT). AWARDS To be eligible for the award of Professional Diploma for Accredited Accounting Technicians, students must satisfy all requirements of the programme. FEES The tuition fee is HK$3,600 per module. Tuition fees include: Lectures / Workshops Marking of assignments; and Examination. PROGRAMME STRUCTURE Module 1 Module 2 Module 3 Module 4 Module 5 Module 6 Module 7 Module 8 Fundamentals of Accounting and Computerized Accounts Business Communication and Organization and Management Business Economics and Financial Mathematics Fundamentals of Business Law Financial Accounting Management Accounting Principles of Auditing and Management Information Systems Principles of Taxation Module 9 Professional Bridging Examination Financial Accounting Module 10 Professional Bridging Examination Management Accounting and Finance Module 11 Professional Bridging Examination Auditing and Information Systems Module 12 Professional Bridging Examination Business Law and Taxation Workshop 1 Professional Assessment (note 1) Workshop 2 Qualification Program (note 2) Note 1: Professional Assessment (PA) Workshop, which is optional, is preparing students to undertake the PA test in order to qualify for HKIAAT membership. Note 2: Qualification Program (QP) Workshop, which is optional, is familiarizing students with the format and approach of the QP offered by the HKICPA.

3 ENTRY REQUIREMENT Applicants shall: 1) have gained in the HKALE Grade E or above in 1 AL or 2AS subjects, and HKCEE Level 2 in English Language* or equivalent; or 2) have gained in the new Hong Kong Diploma of Secondary Education 5 subjects passed at Level 2 or above, including English Language; or 3) have gained a degree or associate degree or diploma from a recognized institution; or 4) be aged 18 or above with 1 year of relevant working experience. Applicants with other qualifications and credentials will be considered on individual merits. * With effect from 2007, HKU SPACE recognises Grade E previously awarded for English Language (Syllabus B) (Grade C in the case of English Language (Syllabus A) at HKCEE as an acceptable alternative to Level 2 in this subject at HKCEE. ASSESSMENT There are 12 modules, of which 6 consist of 36 lecture hours each while the rest of the modules consist of 40 hours each. Each module consists of weekly lectures. Students are required to attend a minimum of 70% of classes. Assessment of each module is based on continuous assessment (written assignments, special projects, etc.) and a final examination, as stated below: Continuous Assessment Final Examination 30% 70% APPLICATION PROCEDURES Completed application forms should be submitted in person to HKU SPACE Enrolment Centres. Applications must be accompanied by: A non-refundable $150 application fee (cheque should be crossed and made payable to HKU SPACE ); Photostat copies of Hong Kong Identity Card; Two photocopies of all relevant educational qualifications; Original certificates and transcripts of relevant qualifications, which are needed for certification by HKU SPACE One passport photograph. (i) HKU SPACE Admiralty Learning Centre 3/F, Admiralty Centre, 18 Harcourt Road, Hong Kong (Exit A, Admiralty MTR Station) 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) HKU SPACE Fortress Tower Learning Centre 14/F., Fortress Tower, 250 King s Road, North Point Hong Kong (Exit B, Fortress Hill MTR Station) Saturdays: closed Telephone: Fax: (iv) HKU SPACE Island East Campus 2/F, 494 King s Road, North Point Hong Kong (Exit B3, North Point MTR Station) Telephone: Fax: (v) HKU SPACE Kowloon West Campus 38-46, Nassau Street, Mei Foo Sun Chuen (Phase 6), Kowloon (Exit B, Mei Foo MTR Station) Telephone: Fax: (vi) HKU SPACE Kowloon East Campus 1/F, 28 Wang Hoi Road, Kowloon Bay, Kowloon (Exit B, Kowloon Bay MTR Station) Telephone: Fax: (vii) HKU SPACE Po Leung Kuk Community College (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: * Our Learning centre staff are able to certify photocopies of the supporting documents.

4 SYLLABUS AC Fundamentals of Accounting and Computerized Accounts This course gives a general overview of the role and principles of accounting, double entry accounting system, and a simple accounting system from data entry to reporting by using available accounting software. AC Business Communication and Organization and Management This course covers the techniques of effective communication within an organization, professional business writing skills, characteristics of organizational management systems, and the basic concepts of marketing, marketing mix and marketing research tools. AC Business Economics and Financial Mathematics The course provides students an overview of the principle features of the economic environment, economic theory, principle concepts used in financial mathematics and statistical analysis, and the presentation of statistical data. AC Fundamentals of Business Law This course introduces students the principle features of the legal environment, general principles of liability, basic concepts of contract law, consumer laws in Hong Kong, and the ownership and governance structures of different types of businesses. AC Financial Accounting (Co-req: AC Principles of Auditing and Management Information Systems) In this course, students will be introduced to the financial reporting standards, disclosure and presentation requirements of financial statements, accounting treatments specified by the Hong Kong Accounting Standards (HKASs), and the Hong Kong Financial Reporting Standards (HKFRSs). AC Management Accounting This course introduces students to cost, management and financial accounting, cost classification, product cost, budgeting, and cost-volume-profit (CVP) relationship. AC Principles of Auditing and Management Information Systems (Co-req: AC Financial Accounting) This course covers the nature of auditing, audit evidence, audit planning and documentation, risk and internal control, issues relating to audit of computer based systems, information systems, information technology applications, and management information systems. AC Professional Bridging Examination Financial Accounting (Preq: AC Financial Accounting) (Preq: AC Principles of Auditing and Management Information Systems) This course includes topics of accounting regulatory framework, financial statements, accounting treatments and disclosure requirements, financial reporting, and financial reports. AC Professional Bridging Examination Management Accounting and Finance (Preq: AC Management Accounting) This course gives a general overview of the strategic management process and the role of strategic management accounting, cost concepts in decision making and transfer pricing, management accounting techniques, financial management and treasury management, discount cash flow techniques, and working capital, financial analysis, financial forecasting and planning. AC Professional Bridging Examination Auditing and Information Systems (Preq: AC Principles of Auditing and Management Information Systems) This course covers in-depth study of the audit approaches, audit planning process and perform audit procedures, financial statement audit, audit reporting process, and information systems strategies. AC Professional Bridging Examination Business Law and Taxation (Preq: AC Fundamental of Business Law) (Preq: AC Principles of Taxation) This course covers the principle features of the legal environment, essential elements of law of contract, law of tort, law of employment, laws in relation to corporate governance, money laundering and bribery, and salaries tax, profit tax, stamp duty and property tax. AC Principles of Taxation This course covers the Hong Kong taxation system, property tax liabilities, salaries tax liabilities, profits tax liabilities, the computation of tax payable, and the administration of taxes under the Inland Revenue Ordinance. PROGRAMME ENQUIRIES Tel: Fax:

5 Professional Diploma for ACCREDITED ACCOUNTING TECHNICIANS AC I. PERSONAL PARTICULARS Name in Chinese Name in English Title * Mr / Mrs. / Ms. / Miss Sex * Male / Female Date of Birth Correspondence Address HKID Card / Passport No. Home Telephone Mobile Phone Office Telephone Fax. No. Address * Please delete the inappropriate ACADEMIC QUALIFICATIONS (in reverse chronological order) Academic Institution Academic Award Date of Attendance (From / To) Main Subject PROFESSIONAL QUALIFICATIONS (in reverse chronological order) Professional Body Professional Qualification Date of Award Name Please also complete this part Full Postal Address Please see overleaf

6 II. EMPLOYMENT HISTORY (in reverse chronological order) Name of Employer Job Title Date (From / To) 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. 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 HKU School of Professional and Continuing Education 1. Enrolment can be done in person at any of the School s Enrolment Counters by completing this application form and submitting it with the appropriate course fee and relevant documents. You can also mail to the HKU School of Professional and Continuing Education, Pokfulam Road, Hong Kong, specifying Course Application Professional Diploma for Accredited Accounting Technicians. 2. Fees paid by crossed cheque or bank draft should be made payable to HKU SPACE. 3. For general and short courses, applicants may be required to pay the course fee in cash or by EPS if the course will start shortly. 4. If admission is on a first-come, first-served basis and if you do not hear from us before the course starts, you may assume that your application has been accepted, and should attend the course as scheduled. 5. If admission is by selection, then this receipt is not a guarantee that your application has been accepted. We will inform you of the result as soon as possible after the closing date for application. Unsuccessful applicants will be given a refund of course fee if already paid. 6. If you do not know the teaching venue within 3 days of the starting date of the course, please check with the relevant subject area.

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