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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 |
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 |
AF3513* | Business Law | 3 | 3 | Nil |
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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