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Bachelor of Business Administration (Honours) in Accountancy (Full-time, 4 years)

Programme Title:

Bachelor of Business Administration (Honours) in Accountancy 

Programme Code: 02402-BAC 

Mode of Attendance: Full-time 

Normal 4 years
Maximum 8 years (applies to students admitted in academic year 2019/20 or before)

Credit Requirements for Graduation:
A minimum of 120 academic credits, plus 
3 training credits for Work-Integrated Education (WIE) 

Implementation Date:
The first cohort was admitted in September 2005; the first cohort for the revised 4-year curriculum was admitted in September 2012.

Host Department:
School of Accounting and Finance (AF) 

Final Award:
BBA (Hons) in Accountancy 

Programme Management:

Chairman of BBA Scheme 
Associate Dean 
(Academic Support)

Professor Mike Lai Kee-hung

Programme Leader Mr Percy WONG
Assistant Programme Leader

Mr Raymond CHAN


Professional Recognition
Subject to accreditation assessment, graduates are eligible to enter the Qualification Programme of the Hong Kong Institute of Certified Public Accountants (HKICPA) and CPA Program of CPA Australia. They also receive partial exemption from the professional examinations of the: 

  • Association of Chartered Certified Accountants (ACCA) on Papers F1 to F9
  • Chartered Institute of Management Accountants (CIMA)
  • Hong Kong Institute of Chartered Secretaries (HKICS)/Institute of Chartered Secretaries and Administrators (ICSA)
  • Hong Kong Securities Institute (HKSI)

The BBA (Hons) in Accountancy is part of the BBA (Hons) Scheme. The Learning Outcomes for the PolyU BBA are driven very directly by the mission of the University, which is in turn a reflection of its well-defined place in the Hong Kong community and the nature of its in-coming students. The Learning Outcomes set out below therefore represent a balance between the continuing need for ‘practicality’ in programmes and the pressing need for ‘whole person development’ in our students.

General Minimum Entrance Requirements

The minimum entrance requirements are the University’s General Minimum Entrance Requirements for Bachelor’s degree programmes, as specified below:

1.   For those applying on the basis of HKDSE results: 

  • Level 3 in English Language and Chinese Language, and TWO other Elective Subjects; AND
  • Level 2 in Mathematics and Liberal Studies
  • Preferred subjects: English Language and Mathematics

2.   For those applying on the basis of other local qualifications:

  • An appropriate Diploma passed with credit or a Higher Certificate from a recognised institution; OR
  • An appropriate Associate Degree / Higher Diploma from a recognised institution (suitable candidates will be considered for advanced standing entry to the senior year curriculum).

3.   Other local/non-local qualifications deemed to be acceptable for admission purpose

The University accepts attainments in HKALE / HKASLE, GCEALE / GCEASLE and International Baccalaureate (IB) Diploma for admission to its 4-year degree programmes.  Applicants holding A-Level and IB qualifications will be granted credit transfer upon admission. When considering attainments in HKALE / HKASLE and GCEALE / GCEASLE, weightings will be applied to GCE attainments for admission consideration.

Entry for applicants with alternative qualifications will be dealt with in accordance with the University’s Academic Regulations and Procedures.

4.   Language requirements:

(i)  Applicants seeking admission to full-time Bachelor's degree programmes on  the strength of non-HKDSE qualifications are required to hold one of the following qualifications for English language:-

  • A Test of English as a Foreign Language (TOEFL) score of 80 or above for the internet-based test OR 550 or above for the paper-based tests; OR
  • An overall Band Score of 6 in the International English Language Testing System (IELTS).
  • For applicants applying on the strength of GCE results, Grade C / Grade 4 or above in GCSE / IGCSE / GCEOL English or equivalent.
  • For applicants possessing IB qualifications, Level 4 in English.

(ii)  As for Chinese Language, non-HKDSE applicants are allowed to use GCEASLE Chinese Language at Grade B or above, or GCSE / IGCSE Other Languages at Grade C or above to fulfill the requirement.

(iii)  Individual cases will be considered on their own merit.  Applicants concerned may be required to attend interviews or tests to further demonstrate their language proficiency.

Indicative Progression Pattern for BBA (Hons) in Accountancy 

Suggested Semester Code Subject Credit
Year 1 (Semester 1)
1 AF1605 Introduction to Economics(2) 3
1 APSS111 Introduction to Psychology(1) 3
1   LCR-English 1 3
1   LCR-Chinese 1 3
1 & 2 FB1003 Freshman Seminar 3
Year 1 (Semester 2)
2 AMA1501 Introduction to Statistics for Business 3
2 AF2108 Financial Accounting 3
2 MM2422 Managing Business Information Systems & Applications 3
2   LCR-English 2 3
2   CAR C 3
2   Healthy lifestyle 0
Year 2 (Semester 1)
1 AF2110 Management Accounting 1 3
1 AF2504 Introduction to Business Law 3
1 AF2602 Global Economic Environment 3
1 AF3110 Intermediate Accounting 1 3
1 MM2021 Management and Organisation 3
1 MM1051 Tango! Managing Self & Leading Others(3) 3
Year 2 (Semester 2)
2 AF3111 Intermediate Accounting 2 3
2 AF3112 Management Accounting 2 3
2 ELC3221 Workplace English for Business Students I 3
2 MM2425 Introduction to Business Analytics 3
2 MM2711 Introduction to Marketing(2) 3
Year 3 (Semester 1)
2 AF3210 Hong Kong Tax Framework 3
2 AF3313 Business Finance 3
2 AF4228 Auditing and Assurance 3
2 ELC3222 Workplace English for Business Students II 3
1 or 2   Service-Learning 3
Year 3 (Semester 2)
2 AF3211 Accounting Information Systems 3
2 AF3507 Company Law 3
2 CBS3221P Chinese Language Communication for Business 3
2 LGT2106 Principles of Operations Management(2) 3
2   Free Elective 1 3
Year 4 (Semester 1)
1 AF4106 Advanced Financial Accounting 3
1 AF4320 Corporate Finance 3
1 AF4513 Corporate Social Responsibility 3
1 AF4912 Capstone Project 3
1   CAR D 3
Year  4 (Semester 2)
2 AF4912 Capstone Project 3
2 MM4311 Strategic Management 3
2   Free Elective 2 3
2   Free Elective 3 3
Total minimum academic credits: 120 plus Training credits in WIE (AF3002): 3


List of Suggested Elective Subjects relevant to the programme (for Free Elective)

Subject Code Subject Title
AF3212 Fintech Applications for Accounting and Finance Professionals
AF4229 Tax Planning and China Tax



(1) Cluster Area in Human Nature, Relations and Development [CAR (A)] under GUR can be fulfilled by APSS111 Introduction to Psychology;
(2) Cluster Area in Community, Organization and Globalization [CAR (B)] under GUR can be fulfilled by AF1605 Introduction to Economics, LGT2106 Principles of Operations Management or MM2711 Introduction to Marketing;
(3) ‘Leadership and Intra-personal Development (LIPD)’ under GUR can be fulfilled by MM1051 Tango! Managing Self & Leading Others.

Sample Lecture

AF3111 Intermediate Accounting 2  


AF3211 Accounting Information Systems