Skip to the content

Menu

Minor Programme in Accountancy (副修會計學)

Programme Title: 
Minor Programme in Accountancy (副修會計學)

Programme Code: 02402-YAC

Mode of Attendance: Full-time

Credit requirements:
18 credits (at least 9 credits must be at level 3 or above)

Intake Quota:
13 (for cohort of students admitted in 2017/18 promoted to Year 2 in academic year 2018/19)

Host Department: School of Accounting and Finance

Programme Management:

Mr Philip Chan Programme Coordinator Email: philip.wk.chan@polyu.edu.hk
  • To enable students from other departments to better understand the role of accounting as it relates to their chosen area of specialization.
  • To instill a basic accounting acumen in graduates such that in their careers they will appreciate the financial implications of their decisions.

On successfully completion of the minor programme, the students will be able to:

  • apply some of the fundamental accounting tools and techniques used in financial analysis and business decision making.
  • engage in accounting related tasks and work and communicate effectively with accounting professionals.
  • apply the tools and skills to prepare simple financial statements for small business enterprises.

All students admitted to the UGC-funded full time 4-year curriculum undergraduate programmes in 2017/18 with a GPA of 2.5 or above.

Students will be invited to opt for the Major/Minor study path normally in mid-October during Semester 1 of their second year of study. Approved students can register their Minor subjects for the following Semester 2 during the subject registration period after release of class timetable normally in December/January.  No late application will be considered.

Additional admission requirements may be imposed if the number of students applied to the programme exceeds the student quota.

Programme requirement

BBA students

Required to take any 6 subjects (18 credits) from the following list in addition to those taken in the core*. 

At least 9 of the 18 credits required for satisfying the minor programme requirements should be at level 3 or above.

Subject to the approval by the School of Accounting and Finance, a student may count up to 6 credits from their Major/General University Requirements (GUR) towards this minor.  In this case, only 4 subjects except those with * will be required.

Non-BBA students

Required to take the compulsory subjects “Introduction to Economics” (AF1605) and “Financial Accounting” (AF2108) plus any 4 subjects (12 credits) from the following list of subjects. 

At least 9 of the 18 credits required for satisfying the minor programme requirements should be at level 3 or above.

Subject to the approval by the School of Accounting and Finance, a student may count up to 6 credits from their Major/General University Requirements (GUR) towards this minor.  In this case, only 4 subjects will be required.

Exclusive Programme(s) & Programme Code(s) BBA (Hons) in Accountancy (02402-BAC)
BBA (Hons) in Accounting and Finance (02402-BAF)

 

Credit requirement

Core (compulsory) subjects:  6 credits
Elective subjects: 12 credits
Total credit required: 18 credits

List of subjects

Core (compulsory) subjects

Subject code Subject title Level Credit Pre-requisite
AF1605* Introduction to Economics 1 3 Nil
AF2108* Financial Accounting 2 3 Nil

 

Elective subjects

Subject code Subject title Level Credit Pre-requisite
AF2110* Management Accounting 1 2 3 Nil
AF2504* Introduction to Business Law 2 3 Nil
AF3110 Intermediate Accounting 1 3 3 Financial Accounting (AF2108) orequivalent
AF3111 Intermediate Accounting 2 3 3 Intermediate Accounting 1 (AF3110)
AF3112 Management Accounting 2 3 3 Management Accounting 1 (AF2110)
AF3210 Hong Kong Tax Framework 3 3 Financial Accounting (AF2108) orequivalent
AF3313* Business Finance 3 3 Financial Accounting (AF2108) orequivalent
AF4106 Advanced Financial Accounting 4 3 Intermediate Accounting 2 (AF3111)
AF4228 Auditing and Assurance 4 3 Introduction to Business Law (AF2504) andIntermediate Accounting 1 (AF3110)
AF4320 Corporate Finance 4 3 Business Finance (AF3313)


It should be noticed that the offering of elective subjects is subject to staffing resources and student enrolment and not all elective subjects will be offered every single year.