Page 127 - HKSYU Prospectus 2023-24
P. 127

Accounting

                               FACULTY OF COMMERCE


            Department of Accounting

              An  accounting  system  is  essential  for  industrial  and  commercial  activities  and  for
          international trade and finance. Knowledge and techniques of Accounting are the foundation
          of industrial and commercial systems. They are also important to those who are engaged in
          analysing  and  planning  the  work  which  is  necessary  for  the  promotion  of  economic
          development and prosperity of society. The objective of this Department is to train competent
          accountants to meet the large demand from industry and commerce. The four-year programme
          will  include  the  principles  and  theories  of  Accounting  as  well  as  the  application  of  this
          knowledge to practice. The degree programme is designed to equip students with the essential
          soft skills in addition to the professional accounting skills necessary to function effectively in
          management positions within profit-seeking and non-profit organizations.

              Graduates of the degree programme must successfully complete a minimum of 123-124
          credits, consisting of required and elective courses in both the business and liberal arts areas.
          The degree requirements for the four-year Bachelor of Commerce (Hons.) in Accounting
          programme are listed below^:
                                      2020/21 Cohort     2022/23 Cohort     2023/24 Cohort
           Requirements               2021/22 Cohort
                                    Y1   Y2   Y3   Y4   Y1   Y2   Y3   Y4   Y1   Y2   Y3   Y4
           Language Requirements    14    6    -   -   14    6    -   -    14   6    -    -
           Departmental Core        16   15   24   5   16   18   21   5    16   18   21   6
           Requirements
           Departmental Electives    -    -       21-   -    -             -
                                             3-6    #            9    21            9    21
                                                #
                                                                  #
                                                                                           #
                                                                       #
                                                                                     #
           Free Electives           2-3   6       24    -    2             -
           General Education*        3    6   3    -    6    6    -   -    6    6    -    -
           Total minimum number of   35   33   30   26   36   32   30   26   36   30   30   27
           required credits
           Minimum required credits for    124                124                123
           graduation
          ^  Course  requirements  for  different  cohorts  to  fulfil  graduation  requirements  are  provided  in  the
          programme curriculum of the Programme.
          * Students admitted into Year 1 shall complete a total of 12 credits of GE courses consisting of 3 credits
          in each of the four main areas in order to fulfil graduation requirements.
          #  Students shall complete either Professional Accounting Stream or Corporate Accounting and Finance
          Stream  by  choosing  one  specific  departmental  elective  (3  credits)  in  Year  3  and  three  specific
          departmental electives (a total of 9 credits) in Year 4 in order to fulfil graduation requirements.





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