Program Overview

Introduction to the BBA Accountancy Programme

The Department of Accountancy has introduced a new "ESG and Tech" stream to the BBA Accountancy programme, effective from Semester A 2023/24. This stream is designed to nurture talents to support the development of Hong Kong as a high value-added and diversified economy, contributing to the region's strategic development.

Programme Structure

The BBA Accountancy programme offers two streams: the Professional Accounting (PA) stream and the ESG and Tech (ESGT) stream. The PA stream is designed to equip students with technical knowledge and professional skills for the profession, while the ESGT stream is designed to equip students with digital technology, risk management, and governance issues, in addition to fundamental accounting knowledge.

Major Requirements

The major requirements for the BBA in Accountancy consist of 30 credit units, including:

• Three common core courses (12 credit units):
  1. AC3202 Corporate Accounting I
  2. AC4332 Corporate Finance and Control
  3. AC4391 Accounting and Business Ethics
  4. LW3902 The Law Relating to Companies
• Stream-specific required courses (12 credit units):
  • For the PA stream:
    1. AC4251 Taxation and Tax Planning
    2. AC4301 Corporate Accounting II
    3. AC4303 Advanced Financial Accounting
    4. AC4342 Auditing
  • For the ESGT stream:
    1. AC3390 ESG Reporting and Disclosure
    2. AC3391 Corporate Governance
    3. AC4161 Accounting Information Systems and Emerging Technologies
    4. AC4392 Risk Management
• Two elective courses (6 credit units):
  • For the PA stream:
    1. AC3252 Accounting and Taxation Systems in the Chinese Mainland
    2. AC3390 ESG Reporting and Disclosure
    3. AC3391 Corporate Governance
    4. AC4161 Accounting Information Systems and Emerging Technologies
    5. AC4305 Advanced Accounting Practice
    6. AC4308 Accounting Meets Culture – International Standard Setting Bodies, Sustainability and Cultural Insights from Europe
    7. AC4322 Advanced Management Accounting
    8. AC4343 Advanced Auditing Practices
    9. AC4351 Advanced Taxation
    10. AC4382 Contemporary Accounting and Business Issues: Global Perspectives
    11. AC4383 AC Professional Internship and Professional Attachment
    12. AC4384 Advanced Professional Internship
    13. AC4385 Accounting and Business Project
    14. AC4392 Risk Management
    15. AC4393 Boardroom Dynamics
    16. Any one Core & Elective course from other BBA Majors
  • For the ESGT stream:
    1. IS3101 Cryptocurrency and Blockchain
    2. AC3252 Accounting and Taxation Systems in the Chinese Mainland
    3. AC4251 Taxation and Tax Planning
    4. AC4301 Corporate Accounting II
    5. AC4303 Advanced Financial Accounting
    6. AC4308 Accounting Meets Culture – International Standard Setting Bodies, Sustainability and Cultural Insights from Europe
    7. AC4342 Auditing
    8. AC4382 Contemporary Accounting and Business Issues: Global Perspectives
    9. AC4383 AC Professional Internship and Professional Attachment
    10. AC4384 Advanced Professional Internship
    11. AC4385 Accounting and Business Project
    12. AC4393 Boardroom Dynamics
    13. Any one Core & Elective course from other BBA Majors

Programme Details

The Department reserves the right to make adjustments to the semester of course offerings whenever it deems necessary. Programme structure, course codes, and course titles are subject to continuous review and changes. Graduates of this programme (either PA or ESGT stream) are expected to gain full or partial exemption from professional examinations depending on the accredited courses taken, either as major or elective courses. The JUPAS Catalogue No. for the BBA Accountancy programme is JS1002.