Higher Diploma in Accountancy (25901F) 4.5-years
Course Aims
The Higher Diploma course aims to fulfil the VTC mission of providing high quality, cost-effective flexible pathways for school leavers and adult learners to acquire skills and knowledge for lifelong learning and enhanced employability.
The course aims to provide students with academic, technical and management skills that will enable them to pursue a career in the field of accountancy
The duration of the course is indicated as follows
Level of entry
|
Normal duration |
| Level 2 (Certificate Award) |
1.5 Years |
| Level 3 (Diploma Award) |
1.5 Years |
| Level 4 (Higher Diploma Award) |
1.5 Years |
Entry to Different Levels of the Course
Categories of Entrants
|
Entry Level |
Duration |
Award |
Applicants should have HKCEE Grade E / Level 2 or above in five subjects, including English Language (applicants taking HKCEE English Language in 2006 or before should attain Grade E or above (Syllabus B) / Grade C or above (Syllabus A)) and Mathematics; or a pass in Foundation Diploma / Foundation Certificate / Project Yi Jin; or equivalent. |
Level 2 |
1.5 years |
Certificate |
Entrants with relevant IVE Certificate, or equivalent qualifications |
Level 3 |
1.5 years |
Diploma |
Entrants with relevant IVE Diploma, or Higher Certificate, or equivalent qualifications |
Level 4 |
1.5 years |
Higher Diploma |
Mature Applicants
An applicant who does not possess the minimum formal entry qualifications and whose age will be 23 or over by 1 September in the year of application may be considered for entry to Level 2 of the study, provided sufficient motivation, relevant work experience and proficiency in English and Mathematics can be substantiated in the application and/or an entrance interview.
Other Applicants
The following categories of applicants can be admitted based on the conditions specified under the General Admission Policy:
- applicants with a disability
- applicants with outstanding achievements in non-academic fields
- applicants who are new arrivals from Mainland China
- non-local applicants.
Level 2 Curriculum
Modules |
Module Value |
Module Hours |
Semester 2-1 |
|
|
|
Business Economics* |
3 |
45 |
English and Communication for Business 1 |
2 |
30 |
Foundation Accounting* |
3 |
45 |
Legal Studies for Business 1 |
2 |
30 |
Semester 2-2 |
|
|
|
Business Putonghua** |
3 |
60 |
English and Communication for Business 2 |
2 |
30 |
Intermediate Accounting* |
3 |
45 |
Legal Studies for Business 2 |
2 |
30 |
Semester 2-3 |
|
|
|
Costing and Decision Making* |
3 |
45 |
Information Technology Applications in Accounting* |
3 |
45 |
Quantitative Techniques** |
6 |
90 |
Total |
32 |
525 |
*Including 15 hours for guided learning; **Including 30 hours for guided learning
Level 3 Curriculum
Modules |
Module Value |
Module Hours |
Semester 3-1 |
|
|
|
Business Management and Marketing* |
4 |
60 |
English and Communication for Business 3* |
2 |
30 |
Hong Kong Business Law |
3 |
45 |
Management Accounting and Control* |
3 |
45 |
Semester 3-2 |
|
|
|
Audit and Professional Ethics |
3 |
45 |
Chinese Communication for Business** |
4 |
60 |
English and Communication for Business 4* |
2 |
30 |
Tax Compliance and Planning 1 |
3 |
45 |
Semester 3-3 |
|
|
|
Advanced Audit and Internal Review |
3 |
45 |
Corporate Accounting* |
5 |
75 |
Tax Compliance and Planning 2* |
3 |
45 |
Total |
35 |
525 |
*Including 15 hours for guided learning; **Including 30 hours for guided learning
Level 4 Curriculum
Modules |
Module Value |
Module Hours |
Semester 4-1 |
|
|
|
Business Information Systems* |
6 |
90 |
PRC Financial Reporting |
2 |
30 |
PRC Taxation |
2 |
30 |
Semester 4-2 |
|
|
|
Financial Accounting – Theory and Practice 1 |
3 |
45 |
Financial Management |
5 |
75 |
Project* |
2 |
30 |
Semester 4-3 |
|
|
|
Financial Accounting – Theory and Practice 2 |
3 |
45 |
Corporate Law and Practice |
5 |
75 |
Project* |
2 |
30 |
Total |
30 |
450 |
*Including 15 hours for guided learning
Academic and Vocational Objectives
In the course-level perspective, the course aims to
- offer multi-entry and multi-exit points to reinforce flexibility in learning as well as to accommodate students of different calibre and varied needs;
- provide a suitable learning environment;
- present a programme in an integrated form to reflect professional practices; and
- achieve currency in order to follow attentively the ever changing business environment.
Regarding the students, the course aims to
- give students a good appreciation of the academic foundation for the accountancy discipline;
- enable students to develop approaches to defining, analysing and solving structured and unstructured problems;
- achieve proficiency in the use of computer software;
- develop students’ ability to communicate in English and Chinese effectively in both written and oral forms;
- secure exemptions from qualifying examinations of professional bodies and recognitions in other relevant institutions; and
- prepare students for further studies and life-long learning.
