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Theme: Accounting and Banking

HIGHER DIPLOMA IN ACCOUNTINGTheme: Accounting and Banking

Programme Code

  • HP001 Diploma in Foundation Studies (DFS)
  • HP501 Year 1 & 2, Higher Diploma (HD)

DFS Application Code: HPDFS-ACCT

HD Application Code: HDACT_AB


More programme information and activities details could be found on the programme Facebook page:

facebook Programme Facebook Page

This programme was formerly known as Higher Diploma in Business (Accounting and Banking), and has been restructured and retitled as Higher Diploma in Accounting with effect from the 2016-17 academic year.

The Higher Diploma in Accounting is designed to provide students with professional and broad-based education in accounting. It consists of 2 years of study. The first year of study follows a common core curriculum, in which all students will have to enrol in the generic and core business courses. These modules provide students with training in languages and general education as well as knowledge of the foundation of business. Business courses such as accounting, economics, finance, marketing, statistics and business law will be included. This arrangement will give students the opportunity to explore the areas they are interested in before choosing their stream of study. In the second year, students will specialise in one of the following themes:

  • Accounting Studies
  • Accounting and Banking
  • Accounting and Financial Planning


Award Title

Graduates will be awarded Higher Diploma in Accounting.


Programme Aims and Features (Accounting and Banking)

  • Emphasises on accounting and banking specialisms, which allows graduates to pursue a career in the banking field in addition to becoming an accountant;
  • Students will be able to apply and integrate various business concepts and principles learnt to prepare financial statements, prepare and analyse organisational strategies as well as develop a framework for understanding the operations of commercial banks.


Opportunities for Further Studies

Programmes offered by local universities

Graduates are eligible to apply for admission to Bachelor’s degree programmes in Accountancy, Business Administration or other related disciplines offered by local universities (including HKU). The list below shows the degree offers that our graduates/ students received in the past*:

  • The University of Hong Kong
    BSc Information Management
  • Hong Kong University of Science and Technology
    Bachelor of Business Administration 
  • City University of Hong Kong
    BBA Business Analysis
    BSocSc (Hons)
  • The Hong Kong Polytechnic University
    BBA (Hons) Global Supply Chain Management
  • Hong Kong Baptist University
    BBA (Hons) Accounting Concentration

*The above list is not exhaustive and only shows some of the examples.

Programmes offered by overseas universities

Graduates are also eligible to apply for admission to Bachelor’s degree programmes in Accountancy, Business Administration or other related disciplines offered by overseas universities:

  • Bachelor of Commerce, The University of New South Wales Business School (Australia) (graduates may be exempted for up to 48 Units of Credits, equivalent to 1 year, upon achieving the minimum CGPA specified by the University);
  • Full-time or part-time, Bachelor’s degree programmes offered locally by overseas universities in collaboration with HKU SPACE:
    • BSc (Hons) Accounting, The University of Hull (UK);
    • BSc in Accounting and Finance, The University of London International Programmes (Academic Direction: London School of Economics and Political Science, LSE) (UK);
    • BSc in Banking and Finance, The University of London International Programmes (Academic Direction: London School of Economics and Political Science, LSE) (UK).


Professional Recognition

Graduates are eligible for exemption from:

  • Association of Chartered Certified Accountants (ACCA) for up to 4 papers in the Professional Examinations; 
  • The Association of International Accountants (AIA) for up to 5 papers in the Professional Examinations;
  • The Chartered Institute of Management Accountants (CIMA) for up to 3 papers in the CIMA Certificate in Business Accounting;
  • Hong Kong Institute of Certified Public Accountants (HKICPA) for up to 5 modules in the new Qualification Programme (QP).

Pathways are available for graduates to become CPAs.


Career Prospects

This programme will enable students to explore career opportunities at junior supervisory level in accounting and banking or related fields.


2-year Higher Diploma Programme

  • Obtain Level 2 or above in 5 subjects* including English Language and Chinese Language# in the HKDSE Examination; OR
  • Hold a recognised Diploma in Foundation Studies programme; OR
  • Hold a Diploma Yi Jin; OR
  • Equivalent qualifications will be considered by the College.

Applicants whose HKDSE results do not meet the entry requirements of the 2-year Higher Diploma programme should apply for admission to the Diploma in Foundation Studies (DFS) programme.


Diploma in Foundation Studies Programme

  • Obtain Level 1 or above in English Language and Chinese Language# in the HKDSE Examination, AND at least 6 points+ in the best 5 subjects*^; OR
  • Have completed at least Secondary 5 and have gained in International General Certificate of Secondary Education (IGCSE) or General Certificate of Secondary Education (GCSE) Grade C (or Grade 4) or above in a minimum of 5 subjects including English Language and another language subject; OR
  • Equivalent qualifications will be considered by the College.


Mature Students

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


*Applicants are allowed to use not more than 2 Applied Learning (ApL) subjects in the application. The recognition of the ApL subjects is as follows: 

“Attained with Distinction (II)” is deemed equivalent to Level 4 or above;
“Attained with Distinction (I)” is deemed equivalent to Level 3; and 
“Attained” is deemed equivalent to Level 2 in the HKDSE Examination.

#ApL Chinese (for non-Chinese speaking students) would be accepted as an alternative Chinese Language qualification.

^ If the candidate has attempted less than 5 subjects but obtained 6 points or above, the application will still be considered.

+ 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.

Effective from 2021-22 Academic Year:


Diploma in Foundation Studies

  • General English I & II
  • College Speaking / Youth and Culture
  • College Writing / Foundation English
  • Foundations of Chinese Language* / How Things in Everyday Life Work
  • Chinese Language Enhancement* / Western Images of China
  • Basic Mathematics
  • Elements of Business
  • Multiple Intelligences and Competencies
  • Understanding Hong Kong Popular Culture


Higher Diploma Year 1

  • Introduction to Academic English
  • English for Academic Purposes I
  • Applied Statistics
  • Introduction to Management Information Systems
  • Cost and Management Accounting I
  • Hong Kong Business Law
  • Introductory Financial Accounting
  • Economics
  • Principles of Marketing
  • Principles and Practice of Management


Higher Diploma Year 2

  • Final Year Project (Accounting)
  • Practical Chinese*
  • English for Academic Purposes II
  • English for Business
  • Taxation and Fundamentals of Tax Planning
  • Auditing Practice and Procedures
  • Fundamentals of Finance
  • Financial Reporting
  • Essentials of Investments
  • Principles of Money and Banking
  • International Financial and Monetary Markets


* Non-Chinese speaking students or students who have not received sufficient training in the Chinese language may apply for exemption from the Chinese course(s), and alternative courses may be assigned.