Majors

Accountancy

	Advanced Standing I
Major	Accountancy 會計
Degree / Award Title	Bachelor of Business Administration in Accountancy 工商管理學士(會計)
Offering Academic Unit	Department of Accountancy
Normal Period of Study	3 years
Maximum Period of Study	6 years
Credit Units Required for Graduation	94 credit units

Note: The following curriculum information is subject to periodic review and changes.

GE Requirements (22 credit units)Catalogue Term : Semester A 2026/27

		Credit Units
GE University Requirements	GE1401 University English	3
	GE2402 English for Business Communication	3
	GE1501 Chinese Civilisation - History and Philosophy	3
	GE1601 Whole-Person Development	1
GE Distributional Requirements	Take 2 courses from two different distributional areas: Area 1: Arts and Humanities Area 2: Study of Societies, Social and Business Organisations Area 3: Science and Technology Visit the GE website for more course information.	6
College-specified Courses	CB2203 Data-driven Business Modeling	3
	CB2240 Introduction to Business Programming in Python	3

College / School Requirements (42 credit units)Catalogue Term : Semester A 2026/27

1. College Core Courses (33 credit units)

Course Code	Course Title	Credit Units
CB2100	Introduction to Financial Accounting	3
CB2101	Introduction to Managerial Accounting	3
CB2200	Business Statistics	3
CB2201	Operations Management	3
CB2300	Management	3
CB2400	Microeconomics	3
CB2402	Macroeconomics	3
CB2500	Information Management	3
CB2601	Marketing	3
CB3410	Financial Management	3
CB4303	Strategic Management	3

2. College Electives (9 credit units) ^#

Course Code	Course Title	Credit Units
AC3202	Corporate Accounting I	3
CB2041	Applications of Game Theory to Business	3
CB3020	Advanced Business Seminar	1
CB3020A	Advanced Business Seminar+	2
CB3021	Business Discovery Methods	3
CB3041	Financial Statement Analysis	3
CB3043	Business Case Analysis and Communication	3
CB3044	Introduction to Financial Markets	3
CB3045	Advanced Seminar on Business Case Analysis	3
CB3800	Business Practice Internship	3
CB3810	Start-up Technology Entrepreneur Programme I	3
CB3820	Start-up Technology Entrepreneur Programme II	6
CB3830	Business Consultancy Internship in Greater Bay Area	3
CB3840	Consulting Co-op Programme	6
CB4605	Business Consultancy Project	6
CS1102	Introduction to Computer Studies	3
IS2021	Big Data Management	3
IS2023	Mobile Applications for Business	3
MA1006	Calculus and Linear Algebra for Business	3
MGT3306	Organizational Behavior and Human Resources Management	3
MKT3601	China Business Environment	3
MS3124	Global Supply Chain Management	3
MS3252	Regression Analysis	3
LW2903	Business and Law	3

# For BBA students, in the case that the same course being offered in the Major and in College Electives, the credit units earned will count only once, for fulfilling the Major requirement, then for fulfilling the College requirement. Students have to take another College elective course to make up for the freed credit units. Students are responsible for ensuring the College and Major requirements are fulfilled to obtain graduation qualification.

For ASI students declaring BBA double major, 6 credits of College Elective will be exempted.

Major Requirements (30 credit units)Catalogue Term : Semester A 2026/27

1. Core Courses (12 credit units)

Course Code	Course Title	Credit Units	Remarks
AC3202	Corporate Accounting I	3
AC4332	Corporate Finance and Control	3
AC4391	Accounting and Business Ethics	3
LW3902	The Law Relating to Companies	3	Students are required to take LW2903 to fulfil the prerequisite requirement

2. Electives (18 credit units)

a) Professional Accounting (PA) Stream
i) Core Courses for PA Stream (12 credit units)

Course Code	Course Title	Credit Units
AC4251	Taxation and Tax Planning	3
AC4301	Corporate Accounting II	3
AC4303	Advanced Financial Accounting	3
AC4342	Auditing	3

ii) Elective Courses for PA Stream (6 credit units)

Course Code	Course Title	Credit Units	Remarks
AC3390	ESG and ESG Disclosure	3
AC3391	Corporate Governance	3
AC4161	Accounting Information Systems and Emerging Technologies	3
AC4308	Accounting Meets Culture - Int'l Std Setting Bodies, Sustainability & Cultural Insights from Europe	3
AC4361	AI in Accounting Practice	3
AC4382	Contemporary Accounting and Business Issues: Global Perspectives	3
AC4383	AC Professional Internship and Professional Attachment	3	This course can be used to fulfil the internship/consultancy project/research project requirement.
AC4384	Advanced Professional Internship	3	This course can be used to fulfil the internship/consultancy project/research project requirement.
AC4483	Comprehensive Assurance Co-op Apprenticeship	6	This course can be used to fulfil the internship/consultancy project/research project requirement.
	Any one Core & Elective course from other BBA Majors	3

b) ESG and Tech (ESGT) Stream
i) Core Courses for ESGT Stream (12 credit units)

Course Code	Course Title	Credit Units
AC3390	ESG and ESG Disclosure	3
AC3391	Corporate Governance	3
AC4161	Accounting Information Systems and Emerging Technologies	3
AC4361	AI in Accounting Practice	3

ii) Elective Courses for ESGT Stream (6 credit units)

Course Code	Course Title	Credit Units	Remarks
AC4251	Taxation and Tax Planning	3	Professional Accreditation* - for module exemption of Associate Module 9 Principles of Taxation
AC4301	Corporate Accounting II	3	Professional Accreditation* - for module exemption of Associate Module 6 Financial Accounting
AC4303	Advanced Financial Accounting	3	Professional Accreditation* - for module exemption of Associate Module 6 Financial Accounting
AC4308	Accounting Meets Culture - Int'l Std Setting Bodies, Sustainability & Cultural Insights from Europe	3
AC4342	Auditing	3	Professional Accreditation* - for module exemption of Associate Module 8 Principles of Auditing
AC4382	Contemporary Accounting and Business Issues: Global Perspectives	3
AC4383	AC Professional Internship and Professional Attachment	3	This course can be used to fulfil the internship/consultancy project/research project requirement.
AC4384	Advanced Professional Internship	3	This course can be used to fulfil the internship/consultancy project/research project requirement.
AC4483	Comprehensive Assurance Co-op Apprenticeship	6	This course can be used to fulfil the internship/consultancy project/research project requirement.
IS3101	Blockchain and Digital Currency	3
	Any one Core & Elective course from other BBA Majors	3

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* Prescribed elective courses for the purpose of registration with the HKICPA’s new QP and obtaining exemption of those relevant modules.

The Department reserves the right to make adjustments to semester of course offerings whenever it deems necessary. Programme structure, course codes and course titles are subject to continuous review and changes.