In recent years, developments in accounting information technology have had a significant impact on the nature of accountants’ work. Today’s accountants have to be competent in using accounting packages and technologies to perform their tasks. In view of the increasing needs of trained accountants with high level of competency in accounting technologies, the Higher Diploma in Business (Accounting and Accounting Technologies) (HDBAAT) is introduced which integrates accounting technology components in the curriculum to meet the current market demand.

The HDBAAT is a specialised accounting programme designed to provide students with a sound understanding of accounting and related areas with an emphasis on the use of accounting technologies. The programme will provide students with an opportunity to develop their practical skills in using common computer software and accounting packages to prepare, analyse and solve accounting, financial and business problems.

Programme Aims and Features

This double major programme aims to provide students with a solid foundation in accounting and impart a deeper understanding of accounting as an information system. Emphasis will be on the use of information technology as well as developing students’ practical skills in using accounting packages and computer software to solve a variety of accounting problems.

The programme enables students to:

• Communicate ideas in a manner appropriate to the circumstance using English and Chinese language (oral and written) in social and academic contexts;
• Use information technology skills to search, analyse and manage information;
• Analyse fundamental concepts of a broad range of subject areas and their relevancy to human beings;
• Apply the concepts and principles of accounting as a system of information for decision making;
• Integrate broad business concepts with specialised knowledge in accounting;
• Record, prepare, present and analyse financial statements of an organisation;
• Apply computer skills and knowledge of accounting information systems to support the accounting function including maintaining accounting records and preparing financial statements and reports;
• Use spreadsheet and specialised accounting software in accounting applications in a business environment;
• Integrate technology skills and accounting concepts into the analysis and resolution of business issues and problems;
• Identify and discuss ethical issues related to accounting and technology.

Opportunities for Further Studies

Graduates are eligible to apply for admission to the full-time top-up degree programmes offered locally by the following overseas universities in collaboration with HKU SPACE Centre for International Degree Programme (CIDP). Students are also eligible for admission to the part-time degree offered by overseas universities in collaboration with HKU SPACE.

Professional Recognition

Graduates are eligible for exemptions from the Association of Chartered Certified Accountants (ACCA) for up to 6 of its 14 papers in the qualifying examination.

Pathways are available for graduates to become CPAs.

Career Prospects

This programme will enable graduates to explore career opportunities at junior supervisory level in accounting or business fields.

2-year Higher Diploma Programme (Direct Entry to Year 1)

HKDSE

• Level 2 or above in 5 subjects^# (including Chinese Language and English Language);

Applicants whose HKDSE results do not meet the entry requirements of the 2-year Higher Diploma Programme should apply for admission to the Certificate in General Studies Programme.

OR

HKALE

• Pass in one AL subject or two AS subjects in the HKALE; and three passes in HKCEE* PLUS Level 2 / Grade E or above in Chinese Language and English Language, or equivalent;

Applicants whose HKALE results do not meet the entry requirements of the 2-year Higher Diploma Programme should apply for admission to the Foundation Programme.

OR

• Hold a recognised Pre-Associate Degree / Foundation Programme qualification; OR 
• Hold a recognised post-secondary certificate or diploma.

^#Applicants are allowed to use not more than two Applied Learning (ApL) subjects in the application.
The recognition of the ApL subjects is as follows:
“Attained with distinction” is deemed equivalent to Level 3; and
“Attained” is deemed equivalent to Level 2.

Certificate in General Studies Programme^ / Foundation Programme

Certificate in General Studies Programme^:
HKDSE

• Level 2 or above in English Language and any three other subjects^# (which may include Chinese Language); in any event Chinese Language must be at Level 1 or above;

OR

• Level 2 or above in English Language and any two other subjects^# (which may include Chinese Language); in any event Chinese Language must be at Level 1 or above; and at least 8 points^@ in the best three subjects.

Foundation Programme:
HKCEE

• Three passes in the HKCEE* PLUS Level 2 / Grade E or above in Chinese Language and English Language in the HKCEE, or equivalent;

OR

• Completed Project Yi Jin with satisfactory results.

^ Subject to EDB approval.

^# Applicants are allowed to use not more than two Applied Learning (ApL) subjects in the application.
The recognition of the ApL subjects is as follows:
"Attained with distinction" is deemed equivalent to Level 3; and
"Attained" is deemed equivalent to Level 2.

^@ Level 5** = 7 points; Level 5* = 6 points; Level 5 = 5 points; Level 4 = 4 points; Level 3 = 3 points; Level 2 = 2 points; Level 1 = 1 point.

Applicants who do not possess the above academic qualifications but are aged 21 or above and have relevant working experience will be considered by the College.

Foundation Programme*

• General English I & II 
• Foundations of Chinese Language
• Mathematics and Statistics for Daily Life Applications 
• Computer Studies 
• The Process of Design 
• Popular Culture: Identities and Institutions
• Ethics and Society 
• The Science of Everyday Life 
• Multiple Intelligences and Competencies 
• Law and Business 

Higher Diploma Year 1

• General English III 
• English for Academic and Professional Purposes Part I 
• Putonghua 
• Introduction to Multimedia / Introduction to Information Technology
• Introductory Financial Accounting
• Economics
• Statistics for Business
• Introduction to Management Information Systems
• Cost and Management Accounting
• Hong Kong Business Law
• Principles and Practice of Management 

Higher Diploma Year 2

• English for Academic and Professional Purposes Part II
• Business Communication in English
• Practical Chinese 
• Intra- and Interpersonal Competencies 
• Fundamentals of Finance
• Computerized Accounting with MYOB
• Intermediate Accounting I
• Introduction to Accounting Information Systems
• Taxation and Fundamentals of Tax Planning
• Auditing
• Business Modeling using EXCEL