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Programme Structure

 

The full-time MAcc consists of total 33 credits or total 11 courses.

In the first semester, students complete six required courses. An intermediate award, Postgraduate Diploma in Accountancy (PGDA), will be granted to students who successfully complete these six required courses with cumulative GPA of 2.67 or above, subject to the general requirements of the University. Moreover, a student is required to achieve a cumulative GPA of 2.50 or above to proceed to the next term. Students who cannot meet such GPA requirement will normally be put on academic probation in the following term or discontinued.

In the second semester, students complete five courses or 15 credits, consisting of one required course and four elective courses. Upon completion of these five courses with cumulative GPA of 2.67 or above, students will be granted a Master of Accountancy degree, subject to the satisfaction of University graduation requirements.

A compulsory seminar or workshop on businsess communication is arranged to strengthen students' communication skills. This seminar or workshop is usually conducted by a seasoned professional during the term break.

 

Pre-entry Courses

The pre-entry programme is designed to help applicants with non-business degrees to get ready for their formal admission to the MAcc programme. It is normally offered during the period from mid-July to end of August.

The pre-entry programme includes seven courses as listed below:
1. Accounting
2. Economics
3. Information Systems Management
4. Intermediate Accounting
5. Management 
6. Marketing
7. Statistics

Each of these pre-entry courses has 15 class contact hours and is non-credit bearing with a pass/fail result. The number of pre-entry courses required to take by an applicant will depend on his/her undergraduate study. Students may also satisfy the pre-entry programme requirements by taking equivalent bachelor level courses in other recognized tertiary programmes.

 

Programme Curriculum

First Semester (6 core courses, or 18 credits)

ACT 501 Auditing
ACT 502 Business and Company Law
ACT 503 Cost and Management Accounting
ACT 504 Financial Accounting and Reporting
ACT 505 Hong Kong Taxation and Tax Planning 
ACT 506 Managerial Finance

Students need to complete the above six courses (18 credits) in the first semester with a cumulative GPA of 2.67 or above to receive PGDA intermediate award. The PGDA awardees are eligible to enroll in Hong Kong Institute of Certified Public Accountants’ Qualification Programme. However, the final admission decision is subject to the approval of the HKICPA.

 

Second Semester (1 core course and 4 elective courses or 15 credits)
ACT 601 Accounting Theory

Elective Courses (choose any four)*
ACT 602 Research Project in Accounting
ACT 604 China Taxation: An International Perspective
ACT 605 Contemporary Issues in Management Accounting 
ACT 606 Forensic Accounting and Fraud Examination
ACT 607 Financial Statement Interpretation and Analysis
ACT 608 The Economic Law of China
ACT 609 Advanced Auditing 
ACT 610 Accounting Ethics and Corporate Governance
ACT 611 Comparative Legal Systems
ACT 612 Data Analytics for Accounting
ACT 613 Environmental, Social and Governance (ESG) Issues in Business and Accounting

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