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Minor Programme in Accountancy

Programme requirement

BBA students

Required to take any 6 subjects (18 credits) from the following list in addition to those taken in the core*. 

At least 9 of the 18 credits required for satisfying the minor programme requirements should be at level 3 or above.

Subject to the approval by the School of Accounting and Finance, a student may count up to 6 credits from their Major/General University Requirements (GUR) towards this minor.  In this case, only 4 subjects except those with * will be required.
Non-BBA students

Required to take the compulsory subjects “Introduction to Economics” (AF1605) and “Financial Accounting” (AF2108) plus any 4 subjects (12 credits) from the following list of subjects. 

At least 9 of the 18 credits required for satisfying the minor programme requirements should be at level 3 or above.

Subject to the approval by the School of Accounting and Finance, a student may count up to 6 credits from their Major/General University Requirements (GUR) towards this minor.  In this case, only 4 subjects will be required.
Exclusive Programme(s) & Programme Code(s) BBA (Hons) in Accountancy (21453-BAC/XAA)
BBA (Hons) in Accounting and Finance (21453-BAF/XAB)

 

Credit requirement

Core (compulsory) subjects:  6 credits
Elective subjects: 12 credits
Total credit required: 18 credits

 

List of subjects

Core (compulsory) subjects

Subject code Subject title Level Credit Pre-requisite
AF1605* Introduction to Economics 1 3 Nil
AF2108* Financial Accounting 2 3 Nil

 

Elective subjects

Subject code Subject title Level Credit Pre-requisite
AF2110* Management Accounting 1 2 3 Nil
AF2504* Introduction to Business Law 2 3 Nil
AF3110 Intermediate Accounting 1 3 3 Financial Accounting (AF2108) or equivalent
AF3111 Intermediate Accounting 2 3 3 Intermediate Accounting 1 (AF3110)
AF3112 Management Accounting 2 3 3 Management Accounting 1 (AF2110)
AF3210 Hong Kong Tax Framework 3 3 Financial Accounting (AF2108) or equivalent and Business Law (AF3513)
AF3313* Business Finance 3 3 Financial Accounting (AF2108) or equivalent
AF4106 Advanced Financial Accounting 4 3 Intermediate Accounting 2 (AF3111)
AF4228 Auditing and Assurance 4 3 Business Law (AF3513) and Intermediate Accounting 1 (AF3110) and Accounting Information Systems (AF3211)
AF4320 Corporate Finance 4 3 Business Finance (AF3313)

It should be noticed that the offering of elective subjects is subject to staffing resources and student enrolment and not all elective subjects will be offered every single year.

 

 

 

 

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