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Postgraduate Diploma in Accountancy (PGDA) Programme /

Master of Accountancy (MAcc) Programme

The PGDA Programme is an Accredited Conversion Programme for

the Hong Kong Institute of Certified Public Accountants Qualification Programme.

The MAcc Programme is accredited by AACSB International.

One-year Part-time Programmes

Contact phone: 2616-8107 | Fax no. : 2466-4751 | E-mail: macc@LN.edu.hk

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A Message from the Programme Co-Directors

	Free Programme Seminars
¡´	Date:	17 March 2011 (Thu)
		15 April 2011 (Fri)
		20 May 2011 (Fri)
		24 June 2011 (Fri)
		28 July 2011 (Thu)
		12 August 2011 (Fri)
¡´	Venue:	2/F, Tsimshatsui Centre
		66 Mody Road
		Tsimshatsui East, Kln.
¡´	Time:	7:30pm ¡V 8:30pm
¡´	Please call 2616 8107 to reserve a seat.
¡´	Online Application

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Objectives and Mission of the Programme

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Programme Structure

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Programme Curriculum / Study Plan

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Professional Recognition

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Award of PGDA and MAcc

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Visiting / Auditing Student

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Admission Requirements

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Exemption Policy

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Commencement of the PGDA / MAcc Classes

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Time and Venue of Classes

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Tuition Fees

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Continuing Education Fund (CEF)

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Mr. D. W. Mak Memorial Scholarship

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MAcc Scholarship

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Language of Instruction

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Applications for Admission

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Enquiries

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Getting to Lingnan University

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Graduates¡¦ Sharing

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Course Descriptions for the PGDA

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Course Descriptions for the MAcc

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Application Form 2011-12 (MS Word Format)

Application Form 2011-12 (PDF Format)

Brochure 2011-12

Leaflet 2011-12

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¡´ A Message from the Programme Co-Directors

Professor K. H. Chan, BCom, MAccSc, PhD, FCPA(HK), CPA(USA), CMA(USA)

Dr. Suwina Cheng, BBA, MBA, MPhil, PhD, CPA(USA)

We are pleased to invite applications for the 2011-12 intake of the Postgraduate Diploma in Accountancy (PGDA) / Master of Accountancy (MAcc) Programmes organized by the Department of Accountancy, Lingnan University. The PGDA and MAcc programmes will commence on 10 September 2011(Saturday) and 17 September 2011 (Saturday) respectively. The normal study duration of both programmes is one academic year part-time.

The PGDA programme has been accredited as a Conversion Programme for direct entry to the Qualification Programme (QP) of the Hong Kong Institute of Certified Public Accountants (HKICPA). We aim to provide the PGDA awardees (including non-accounting degree graduates or accounting graduates with a non-recognized accounting degree) with the necessary accounting knowledge to pursue a career in professional accountancy. Passing the QP is a pre-requisite to become a qualified professional accountant, i.e., a CPA, in Hong Kong.

A PGDA will be granted to every student who has successfully completed six required courses and met other University graduation requirements. Qualified 2011-12 PGDA awardees can apply to continue their study of the MAcc programme in 2012-13. We also welcome applications for direct admission to the MAcc in 2011-12. Qualified PGDA graduates, accredited conversion programme graduates, holders of bachelor degrees with majors in Accountancy, or holders of recognized professional accounting qualifications may apply for direct admission to our MAcc programme and complete five courses to receive the MAcc award.

There have been major reforms in international and local accounting and auditing standards since the recent financial scandals in the US, Europe and China. Increasing complexity in the business and regulatory environment explains the high demand for enhanced knowledge in accountancy for both business executives and professional accountants. By providing a deeper knowledge in accountancy beyond the bachelor degree level, our programmes serve to equip students to meet the needs of society. In fact, accounting education is no longer something just for professional accountants; rather, it is an essential management tool for all business executives. Hence, our PGDA and MAcc programmes can serve anyone in business who wants to strengthen their knowledge in accountancy. These programmes also offer you an outstanding opportunity to network with personnel who possess diverse business management skills and other experience.

We are committed to excel in providing accounting education. All staff members from our Department teaching in the programmes are qualified accountants or lawyers and most of them hold doctoral degrees in Accountancy. They have significant expertise in the latest developments in professional accountancy and accounting education. Backed up by our top level research, our connections with industry, and the University¡¦s quality assurance system, our Department provides an outstanding education in all of its programmes.

The programmes are designed to provide a high quality postgraduate level education to meet the needs of the Hong Kong community, and increasingly of Mainland China, for accounting, audit and tax executives and for the leaders of tomorrow. We believe the programmes are valuable and relevant to your personal and career advancement. We hope you are interested in our programmes and we look forward to meeting you soon.

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¡´ Objectives and Mission of the Programme

The programmes are designed primarily for individuals who are, or intend to be, working in the field of accountancy or related disciplines, such as financial management and investment planning. The programmes provide professional accountants, business administrators, managers and executives in a wide range of positions with an enhanced knowledge of the conceptual framework of accountancy. The programme structure is designed to provide students with a deeper knowledge of accountancy and to broaden their knowledge in other business-related subjects.

The programmes enable students to:

- acquire extensive and in-depth knowledge in the accountancy field;

- update and broaden their knowledge of the latest developments in accounting theory and practice;

- develop and enhance their analytical skills to be able to critically analyze and question existing knowledge and practice in accountancy;

- integrate and apply their knowledge of accountancy in decision making;

- develop their ability to adapt and innovate to solve accounting and related problems in an ever-changing business environment;

- have good communication skills; and

- be able to meet the licensing requirements for CPAs in Hong Kong (for PGDA Programme).

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¡´ Programme Structure

The PGDA / MAcc programme is a part-time, credit-based programme. All courses in the programme structure are designed on the basis of three-credit units, and each three-credit course requires 39 hours of class contact. The total credit requirement for the PGDA programme is 18. Students are required to complete 6 required courses with a cumulative GPA of 2.67 (equivalent to B-) or above to obtain the PGDA (subject to exemptions granted).

Qualified PGDA graduates (or other equivalent qualifications) can apply to enroll in the MAcc programme and pass 5 additional courses, including 1 required course and 4 elective courses (15 credits), and have a cumulative GPA of 2.67 or above to obtain the MAcc degree. To summarize:

(i) A Postgraduate Diploma in Accountancy (PGDA) is granted to students who have successfully completed the 6 required courses (18 credits) with a cumulative GPA of 2.67 or above; and

(ii) A Master of Accountancy (MAcc) degree is granted to students who have been awarded the PGDA (or an equivalent qualification) and have successfully completed the 5 courses (15 credits) prescribed in MAcc curriculum and have a cumulative GPA of 2.67 or above.

The normal duration for the PGDA and MAcc programmes is 1 year part-time respectively. The maximum period of study will be 2 years from the date of first registration, subject to the continued offering of the relevant programmes/courses.

Pre-entry Courses

Applicants with a non-business degree have to pass a Pre-entry programme prior to their formal admission to the PGDA programme. The Pre-entry programme includes courses in five subjects, Accounting, Economics, Information Systems Management, Management and Statistics, which are non-credit bearing courses with a pass/fail result. Students may also satisfy the pre-entry requirements by taking equivalent bachelor degree courses in other recognized tertiary programmes. Subject to demand, the Pre-entry Programme will be offered starting from early or mid-August 2011 during weekday evenings and weekends.

Pre-entry Programme (non-credit bearing)	Class Contact Hours
(For non-business degree holders only.)
1. Accounting	15 hours
2. Economics	15 hours
3. Information Systems Management	15 hours
4. Management	15 hours
5. Statistics	15 hours
Total class contact hours	75 hours

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¡´ Programme Curriculum / Study Plan

Postgraduate Diploma in Accountancy Programme Sept 2011 ¡V Aug 2012 (Successful completion leading to the award of the PGDA)
Required Courses:	Lecture Hours	Credits
1. ACT501 Auditing	39 hours	3
2. ACT502 Business and Company Law	39 hours	3
3. ACT503 Cost and Management Accounting	39 hours	3
4. ACT504 Financial Accounting and Reporting	39 hours	3
5. ACT505 Hong Kong Taxation and Tax Planning	39 hours	3
6. ACT506 Managerial Finance	39 hours	3
Total credits		18
Master of Accountancy Programme Sept 2011 ¡V Aug 2012 (Successful completion leading to the award of the MAcc) (Note: Qualified PGDA graduates, accredited conversion programme graduates from other universities, holders of bachelor degrees with majors in Accountancy, or holders of a recognized professional accounting qualification may apply for direct entry to the MAcc programme in September 2011 to complete the programme in one academic year.)
Required Course:	Lecture Hours	Credits
1. ACT601 Accounting Theory	39 hours	3
Four Elective Courses*:
2. Elective 1	39 hours	3
3. Elective 2	39 hours	3
4. Elective 3	39 hours	3
5. Elective 4	39 hours	3
Total credits		15

*Elective Courses:

ACT602  Research Project

ACT603  Comparative Financial Reporting and Accounting

ACT604  Accounting and Taxation in Mainland China

ACT605  Contemporary Issues in Management Accounting

ACT606  Forensic Accounting and Fraud Examination

ACT607  Financial Statement Interpretation and Analysis

ACT608  The Economic Law of China

* The offering of elective courses is subject to sufficient demand and faculty availability.

In addition to the specified programme curriculum, a seminar on business communication may be arranged during the MAcc study to strengthen students¡¦ communication skills.

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¡´ Professional Recognition

HKICPA

The PGDA programme has been accredited as an approved Conversion Programme under the Qualification Programme (QP) of the Hong Kong Institute of Certified Public Accountants (HKICPA). Awardees of the PGDA are eligible for direct entry into the Institute¡¦s QP, provided they hold a recognized first degree. Passing the QP is a pre-requisite for becoming a qualified accountant in Hong Kong.

ACCA

The Association of Chartered Certified Accountants (ACCA) will grant the maximum exemptions from 9 papers in the Fundamental Level to qualified graduates of the PGDA programme.

ICMA

The PGDA and MAcc programmes have been accredited by the Institute of Certified Management Accountants (ICMA). MAcc graduates are exempted from the first 16 units of the ICMA professional examination. They may apply for the Graduate Management Accountant (GMA) designation upon graduation. PGDA graduates are exempted from 15 units. After completion of the ¡§Financial Modeling¡¨ unit, PGDA graduates may also apply for the GMA designation.

AACSB

In January 2011, the MAcc programme received formal accreditation from the Association to Advance Collegiate Schools of Business International (AACSB). Founded in 1916, AACSB International is a specialized agency that grants accreditation for undergraduate and graduate business administration and accounting programmes. AACSB International accreditation is the hallmark of excellence in business education.

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¡´ Award of PGDA and MAcc

The performance of participants in each course is assessed by examinations as well as other assessment methods, such as assignments, group projects and presentations. The assessment process will follow the general grading policy as prescribed by Lingnan University.

(i) Students will be awarded a Postgraduate Diploma in Accountancy (PGDA) degree if they complete the six required courses (18 credits) with a cumulative grade point average (GPA) of 2.67 or above.

(ii) A Master of Accountancy (MAcc) degree will be granted to students who have successfully completed the course requirements prescribed in the curriculum (5 courses totalling 15 credits) with a cumulative GPA of 2.67 or above.

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¡´ Visiting / Auditing Student

Some students may be interested in studying only one or two courses in our PGDA / MAcc programme. An applicant whose educational standard is deemed adequate by the Department of Accountancy, Lingnan University, may be considered for admission as an auditing / visiting student to study one or two courses in the PGDA/MAcc programme. An auditing student is not allowed to sit for any examinations and will not be given any grade or other academic recognition for the courses taken. A visiting student must complete all requirements including examinations of the courses taken, and will receive grades and credits after completing the requirements of the courses concerned. For further enquiries, please contact Ms Ceci Lee at macc@LN.edu.hk or at 2616-8107.

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¡´ Admission Requirements

(I) PGDA

The minimum requirement for admission to the PGDA programme can be met by any of the following:

(1) a bachelor¡¦s degree in business or equivalent from a recognized tertiary institution;

(2) a bachelor¡¦s degree in a non-business discipline from a recognized tertiary institution (applicants under this category have to complete the pre-entry programme);

(3) other qualifications and experience deemed equivalent to (1) or (2) above (such applications shall be considered on a case-by-case basis).

Notes:

(a) Applicants with a degree who have studied Accounting, Economics, Information Systems Management, Management, and Statistics from a bachelor degree programme in a recognized tertiary institution are considered as ¡§business degree holders¡¨.

(b) Applicants bear the responsibility to confirm with the HKICPA that their bachelor degrees are recognized in meeting the student registration requirements of the HKICPA QP before applying for admission to the PGDA programme. The PGDA awardees shall be eligible to enroll in the HKICPA QP programme. However, the final admission decision is subject to the approval of the HKICPA.

(c) Those currently undertaking a bachelor degree and who expect to acquire it before the programme commences may also apply for admission. The admission offer will be conditional upon the applicant¡¦s successful completion of the bachelor degree before commencement of the PGDA programme.

(II) MAcc

Interested PGDA graduates may apply for admission to the MAcc programme (15 credits). We welcome applications for direct admission to the MAcc in September 2011. Previous PGDA graduates, accredited conversion programme graduates from other universities, holders of bachelor degree with major in Accountancy, or holders of a recognized professional accounting qualification may apply for direct admission to the MAcc programme.

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¡´ Exemption Policy

In general, course exemptions will not be granted unless the student has completed a programme (at bachelor degree level or above in a recognized tertiary institution) that is comparable in scope and standards to the PGDA required courses and has achieved an average grade of B- or above. Exemption application will be considered on a case-by-case basis. Courses exempted cannot exceed 50% of the total credits required for the PGDA curriculum.

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¡´ Commencement of the PGDA / MAcc Classes

10 September 2011 (Saturday) for the PGDA, 17 September 2011 (Saturday) for the MAcc.

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¡´ Time and Venue of Classes

For the PGDA and MAcc courses, classes will meet every Saturday (except public holidays) from 2:30 p.m. to 9:30 p.m. (with 1 hour dinner break) at Lingnan University campus (Tuen Mun).

For the pre-entry courses (which will be offered from early or mid-August to early or mid-September 2011), class meeting times and venues will depend on class enrollment. A formal announcement will be made prior to the commencement of the courses.

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¡´ Tuition Fees

Tuition fees for the PGDA and the MAcc Programmes are HK$49,000 and HK$52,000 respectively. The amount shall be paid within one week from the date of official notice of admission. The full amount is to be paid regardless of the number of courses exempted. Tuition fees paid are NOT refundable whether the student completes the programme or not. The tuition fee for EACH Pre-entry course is HK$4,500.

Any applicant who needs to complete the Pre-entry Programme is required to pay (1) tuition fees for the applicable pre-entry courses; and (2) a non-refundable deposit of HK$20,000 for the PGDA programme upon admission to the Pre-entry Programme. Other than cases where the student cannot pass the Pre-entry Programme, the deposit paid is NOT refundable and the amount paid will be forfeited.

A deposit of HK$600 (subject to adjustment) is payable by all students together with the payment of the PGDA / MAcc tuition fee. The amount is used to cover the University¡¦s PGDA / MAcc graduation fee (payable upon approval for graduation).

The tuition fee for visiting/auditing students is $13,000 per course.

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¡´ Continuing Education Fund (CEF)

The PGDA/MAcc programmes are approved as reimbursable courses by the Hong Kong Council for Accreditation of Academic & Vocational Qualifications. On successful completion, eligible applicants may apply for reimbursement of 80% of the programme fees by the Office of the Continuing Education Fund of the HKSAR Government, subject to a maximum sum of HK$10,000.

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¡´ Mr. D. W. Mak Memorial Scholarship

Under the donation from Mr. Richard Ho Kam Wing of Deloitte Touche Tohmatsu, the scholarship will be awarded to one PGDA student upon graduation for the full amount of the PGDA tuition paid by the scholarship recipient based mainly on academic merits.

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¡´ MAcc Scholarship

One scholarship for half the amount of the MAcc tuition and two scholarships for one-fourth the amount of the MAcc tuition will be offered based on academic merits and services.

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¡´ Language of Instruction

Cantonese / English

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¡´ Applications for Admission

1. Application Period

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Admissions will be closed once the quota is reached.

If an applicant submits the completed application for PGDA on or before 30 June 2011, HK$2,000 of the tuition fee will be waived. (Early bird discount does not apply to visiting/auditing students.)

2. Application Materials

An application form can be downloaded from this website.

3. Application Fee

A non-refundable and non-transferable application fee of HK$250 is charged for each application.

4. Application Procedures

Applicants can apply by either paper form or online. Applicants may access the University¡¦s online application system via the Internet at www.LN.edu.hk/acct/macc and settle the application fee by a visa or master credit card. Applicants may also place all the following materials in a sealed envelope and send them to the Department of Accountancy (PGDA/MAcc), Lingnan University, Tuen Mun, N.T., Hong Kong:

(a) Completed application form

(b) Crossed cheque in the amount of HK$250 for the application fee, payable to ¡§Lingnan University¡¨

(c) Copies of academic transcripts

(d) Copies of graduation certificates

(e) Copy of Hong Kong ID card or passport

(f) One recent passport size photo with BLUE background colour

(g) Paragraph of 100¡V200 words describing the reasons for choosing this programme

Any false or misleading information given in the application will lead to disqualification of the application and any fees paid will be forfeited. If the application received is incomplete, the Department has the authority to deny the application.

5. Selection

All applicants for admission to the programme will be considered on the basis of academic and/or professional qualifications, work experience, suitability, and potential. Applicants may be required to attend an interview conducted by the Co-Programme Directors and/or their associates.

Consideration of applications is processed on a rolling basis until all places are filled. Early applications are strongly encouraged.

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¡´ Enquiries

Please contact Ms Ceci Lee, Department of Accountancy, Lingnan University, Tuen Mun, N.T.

Tel: 2616-8107, Fax: 2466-4751, E-mail: macc@LN.edu.hk, Website: www.LN.edu.hk/acct/macc

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¡´ Getting to Lingnan University

To get to Lingnan University, you can use public transportation as follows:

If you come from Kowloon, you may take the bus routes 53 (from Tsuen Wan), 67M (from Kwai Fong) or 67X (from Mongkok). You will arrive the campus in about 40 ¡V 70 minutes.

You may also come by the West Rail. Please get off at Siu Hong Station. If you come from Hung Hom Station, you will arrive Siu Hong Station in about 30 minutes. You could then take the bus K51 (to Fu Tai); or if you choose to walk, you could take Exit F, and you will arrive the campus in about 10 minutes.

If you come from Hong Kong Island, you may take the bus route 960 (via Tuen Mun Town Centre and minibus 46). You will arrive the campus in about 90 minutes.

If you come from Lo Wu or Lok Ma Chau, please take the East Rail to Sheung Shui Station. It takes about 5 minutes. You could then take the bus route 261. You will arrive the campus in about 45 minutes.

If you come from Shenzhen Bay Port, you may take the bus route B3A. You will arrive the campus in about 30 minutes.

You could refer to the following websites for more details¡G

Bus Routes 53, 67M, 67X, 960 and 261: Kowloon Motor Bus (www.kmb.hk)

Bus Route B3A: Citybus Ltd. (www.citybus.com.hk)

Bus Route K51, West Rail and East Rail: MTR (www.mtr.com.hk)

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¡´ Graduates¡¦ Sharing

Mr. Chung Chi Hang, Henry

2007 PGDA Graduate, 2010 MAcc Graduate

After I studied in the PGDA programme, I was able to switch successfully from being a general administrative staff to a professional staff in an auditing firm. After graduated from PGDA programme, I spent about 2 years to complete the HKICPA Qualification Programme. Now, I just finished my MAcc degree programme and I am already a qualified CPA in HK. I would like to express my gratitude to all the lecturers in PGDA and MAcc programmes at Lingnan. The programmes help me switch to the professional Accountancy field and help my career development.

Ms. Cheung Yuk Hing, Winnie

2009 PGDA Graduate, 2010 MAcc Graduate

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Mr. Lam Mo, Brian

2007 PGDA Graduate, 2010 MAcc Graduate

The Master of Accountancy (MAcc) programme is extraordinary in that it includes the studies of taxation and economic laws of China, which is vital for any Hong Kong enterprise to deal with its business in Mainland China. As a beneficiary of the ample knowledge of contract laws taught in the PGDA program, I successfully recovered a substantial sum of debt in a business dealing in China during the financial tsunami.

Group discussions and group project-based learning are highly encouraged and facilitated by our professors and lecturers. This not only brings our classmates closer together but also exhibits the ¡§Power of We¡¨ as all classmates with differing backgrounds contributed their knowledge and experience unreservedly. The outside-classroom activities and gatherings among our faculty and classmates would definitely strengthen our relationship and enrich our U-life in the artistic and joyful campus.

I would like to convey my heartfelt gratitude to our professors and lecturers. Without their enthusiastic dedication in nourishing us, we would not have gained such fruitful learning experience.

Mr. Wong Ngai Leung, Jackie

2010 MAcc Graduate

I would like to thank all Professors, Lecturers, and staff in the Department of Accountancy. I could not have finished the Master of Accountancy programme without all of your help.

Having completed the professional examination for years, I decided to further my study in the field of Accounting. The course of the programme, ¡¥Forensic Accounting and Fraud Examination¡¦, is new and challenging for me. The other two courses, ¡§Economic Law of China¡¨ and ¡§Accounting and Taxation in Mainland China¡¨ are more relevant to my work. Moreover, ¡§Financial Statement Interpretation and Analysis¡¨ and ¡§Accounting Theory¡¨ definitely uphold my accounting knowledge and improve my analytical and problem solving skills. The weekend class absolutely fitted my busy work schedule and family life.

Apart from the knowledge I learned from this programme, I got friendship brought by the 31 classmates. The graduation does not mark the end of our friendship. On the contrary, it symbolizes the beginning of it.

Mr. Wong Kim Tin, Tony

2010 MAcc Graduate

It is my pleasure to take this opportunity to thank all professors and lecturers who have guided me professionally for my successful completion of the Master of Accountancy degree.

During the course of my studies, I found the programme very practical and useful, which not only widened my career insight but also improved my working capabilities and competence. The programme study-materials and its specifically designed structure and contents focus on building up our international vision and strategic accounting abilities. The programme¡¦s case study workshops are very impressive, helping students to develop their perspectives and decision-making abilities.

Finally, I wish to reiterate my thanks to all professors and lecturers involved in the programme for their generous assistance. Also thanks to all support staff of the Department of Accountancy, Lingnan University.

Mr. Lui King Ming Terry

2010 PGDA Graduate

The Postgraduate Diploma in Accountancy is a tailor-made programme for students, like me, who prefer studying in weekends. The all-rounded professional programme not only provides me with knowledge needed to pursue an international accounting professional qualification, but also enhances my analytical and communication skills.

Ms. Luen Shing Yue, Alice

2010 PGDA Graduate

Under the guidance of excellent professors and lecturers in the PGDA programme, I learned the knowledge which is essential for various professional qualification examinations. The programme is definitely an ideal path to become a professional accountant for all non-accountancy bachelor degree holders.

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¡´ Course Descriptions for the PGDA

ACT501 Auditing

This course examines the theory and practice of financial auditing and selected professional issues in accounting and auditing. Coverage includes professional ethics, accountants¡¦ legal liability, the role and responsibilities of auditors, basic auditing concepts and techniques, fraud and internal control, statistical sampling in auditing, auditing procedures for major accounts and transaction cycles, audit reporting, and other types of attestation and assurance services. Case studies and current professional developments will be integrated throughout the course.

ACT502 Business and Company Law

This course introduces the characteristics of the Hong Kong legal system and the general principles of contract law. It also discusses the characteristics of different types of business organizations including sole proprietorships, partnerships and companies. Detailed elaboration will be provided on incorporation procedure, requirements for raising funds by share capital and loan financing, legal considerations in operating a company, and winding up procedure of a business registered pursuant to the Companies Ordinance (Cap.32).

ACT503 Cost and Management Accounting

This course introduces students to the basic concepts, techniques and applications of cost and management accounting. Topics include cost concepts, cost behaviour, costing systems, cost determination and allocation, standard costing and variance analysis, relevant costs, and budgetary planning and performance evaluation. Methods and techniques of cost management in the service sector and in the advanced manufacturing environment are discussed. Accounting implications for management planning, control, and decision making will be emphasized. Throughout this course, students will be expected to actively participate in class discussions including cases.

ACT504 Financial Accounting and Reporting

This course deals with various aspects of financial accounting and reporting. Topics covered include the financial reporting environment in Hong Kong, professional accounting standards on assets, liabilities and equity, deferred income taxes, accounting for post-retirement benefits, accounting for long-term investments, business combinations, consolidation of financial statements, and interpretation of financial statements.

ACT505 Hong Kong Taxation and Tax Planning

This course covers the basic law and practice of the Hong Kong taxation system, including salaries tax, property tax, profits tax, personal assessment, depreciation allowances, stamp duty, and tax administration. Additionally, the course will introduce problem solving with practical examples. Local tax cases will be discussed extensively.

ACT506 Managerial Finance

This course provides a framework for analyzing the major financial decisions made by commercial firms. Issues addressed include asset valuation models, investment decision making, analysis of risk, financial planning, dividend policy, working capital management, sources of long-term financing and the cost of capital, financial mix for the firm, financial markets, and foreign exchange risk and transactions.

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¡´ Course Descriptions for the MAcc

(not all elective courses will be offered in a given year)

ACT601 Accounting Theory

This course critically discuss various theories underlying the economics of financial accounting and reporting and how they impact the regulation process, the measurement practice, the disclosure practices and decision process.

ACT602 Research Project

This course allows students to bring together knowledge and skills acquired during their study and apply them to solve a real problem. This course requires extensive investigation and culminates in a quality report with relevant findings and sound recommendations.

ACT603 Comparative Financial Reporting and Accounting

This course compares the accounting and financial reporting systems across major developed and developing countries and analyses the cultural, social and economic factors that underpin those systems. Topics covered include the rationale for comparative analysis on accounting and financial reporting systems, environmental influences on accounting and financial reporting, harmonization, and international accounting and financial reporting issues for multinational enterprises.

ACT604 Accounting and Taxation in Mainland China

Investment in China has become and will continue to be the major trend nowadays. An in-depth knowledge about the accounting, auditing, and taxation systems in Mainland China is therefore essential for any business student. This course will cover the regulatory framework of financial reporting in China, focusing on the new Accounting Standards for Business Enterprises (¡§ASBE¡¨) effective January 1, 2007. The new Independent Auditing Standards effective January 1, 2007 will also be studied as well as discussions about the CPA profession in China and related issues such as audit independence and audit quality. Some major audit fraud cases will be examined to enhance the students¡¦ awareness of professional ethical standards. The study of the taxation system in China will be the major focus of the course and it will provide a solid coverage on the laws, the regulations, and the functions of the major types of tax: value added tax, business tax, consumption tax, Individual Income Tax (¡§IIT¡¨), and the unified Enterprise Income Tax law (¡§EIT¡¨) effective January 1, 2008.

ACT605 Contemporary Issues in Management Accounting

This course examines a variety of advanced management accounting concepts, principles, and techniques for manufacturing and service organizations. It is divided into three parts: (1) Cost analysis and joint product and by-product costing; (2) current and emerging issues in management accounting; and (3) international issues and comprehensive case studies. The advanced topics may include quality cost management, performance evaluation, the balanced scorecard, transfer pricing, strategic cost management and environmental cost management. International management issues will be discussed in a global context. Comprehensive cases selected for intensive studies are relevant to the business environment in China and/or Hong Kong.

ACT606 Forensic Accounting and Fraud Examination

The course will include broad coverage of an array of related topics, including the sociology of white-collar crime; legal, regulatory, professional, and ethical issues; types of fraud; fraud prevention techniques; forensic accounting and fraud examination techniques; and fraud and forensic accounting in a digital environment. This course assumes you have a working knowledge of basic accounting principles, auditing concepts and techniques, transaction processing cycles and internal controls, company law, and computer skills.

ACT607 Financial Statement Interpretation and Analysis

This course focuses on providing a framework for using financial statement data in a variety of business analysis and valuation contexts. The framework consists of four key components: (1) business environment and strategy analysis, (2) accounting analysis (evaluation of accounting quality), (3) financial analysis (ratio and cash flow analysis), and (4) prospective analysis (forecasting and valuation). Primary emphasis will be placed on accounting analysis and financial analysis. Relevant information economics theory, accounting theory, and capital market theory will be incorporated as needed.

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ACT608 The Economic Law of China

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The course introduces to students the salient features of the PRC Economic Law, including the principles of agency, litigation, arbitration, sole traders, partnership, main types of foreign investment, companies, securities, bankruptcy, contract, and bills.

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