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專業會計文憑課程 (ACCA 認可)

專業會計文憑課程
Professional Diploma in Accounting Programme

ACCA 特許公認會計師公會 認可課程

註冊編號︰

352966

ACCA 簡介︰

特許公認會計師公會(The Association of Chartered Certified Accountants,簡稱ACCA)(www.accaglobal.com) 成立於1904年,總部設在英國倫敦,是世界上最大的國際性專業會計師組織,目前在170多個國家和地區擁有40多萬名學員和會員,全球設有350多個考點,操作上具有真正的國際性。ACCA的專業會計師資格考試以英語為基本語言,全球統一教材、統一考試。通過全部課程考試並滿足相關工作經驗要求後,會員將取得全球統一的資格證書。


課程特色︰

  • 學員只需全面學習香港能仁專上學院開設的11門科目並且於內部考試成績合格,即可享受豁免ACCA考卷F4至F9六科專業考試的統一公開試, 大大減輕考試壓力。F1至F3的三科專業考試亦已經豁免。
  • 師資隊伍實力雄厚: 教師均具有博士學位,都有著豐富的ACCA教學經驗,並且對ACCA全球統考有著豐富的應試經驗。
  • 學員成功修畢11門科目並且於內部考試成績合格,學院會簽發修業證書。學員自行將之交到ACCA作申請豁免考試之用 (ACCA已經存有學院這個課程的記錄)。


課程對象︰

適合沒有認可會計專科資歷,而有志成為認可會計師的人士。

 

Course Synopsis of Accredited Courses
科目概要

對應ACCA考

1

BUS201 Hong Kong Business Law 香港商業法

This course is designed to provide students with a basic knowledge of the legal system of Hong Kong and an understanding of the legal environment under which local and international businesses operate. Students will also study the effects of legal considerations in management decisions. The course intends to prepare students to address legal issues that may arise in their study of other courses in the Business Administration area.

本課程概論與香港法律制度相關的基本知識,讓學生瞭解本地和國際企業經營的法律環境。完成課程後,學生當能掌握法律對管理決策的影響,並能活用所學,解決其在工商管理課程研究時可能遇到的法律問題。

F4 Corporate and Business Law
公司法與商法

2

FIN301 Introduction to Financial Management 財務管理概論

This course aims to provide students with an understanding of the underlying concepts and practical applications of financial management. Students gain a general knowledge of the key issues involved in the raising and administration of long term funds. Topics explored include the basic principles of finance and their applications to financial problems of business enterprises. Emphasis is placed on the development of analytical tools that help in the decision making process.

本課程講授財務管理及其應用的基本原則,不同企業可能面對的金融與財政問題等,讓學生認識財務管理的基本概念與應用技巧,並提高其對長期基金管理問題的瞭解,從而訂定合理的財務管理原則。

F9 Financial Management
財務管理

3

ACC305 Introduction to Hong Kong Taxation 香港稅務概論

In addition to providing students with a basic knowledge of tax principles, this course aims to advance their analytical abilities and presentation skills. Students develop competence in interpreting tax statutes, analysing practical tax problems, applying current tax statutes and conducting basic tax planning. The course is also designed to develop the student’s sense of professional integrity when dealing with tax related issues in a business environment.

本課程主要講授稅務的基本原則與理論,並著重提升學生的分析能力與表達能力,使其學習到稅收的法規,懂得如何分析具體稅務問題,並能加以應用,制定基本的稅務計畫。此外,本課程亦著重培訓學生的專業操守,以助其處理商業市場中的不同稅務狀況。

F6 Taxation
稅務

4

ACC302 Intermediate Financial Accounting 1 中級財務會計(一)

This course aims to provide students with the concepts and principles of financial accounting used in the preparation of financial statements, in particular for corporations. It helps students to understand statements of cash flows and to analyse financial statements. Topics covered include the conceptual and regulatory framework of financial reporting, the elements of financial statements, and the presentation and disclosure of financial statements.

本課程旨在讓學生理解財務會計的基本原則與理論,使其能為不同機構編制及分析財務報表,理解現金流量的狀況。 課程內容涵蓋財務報告的概念與監管框架、財務報表的元素及其他相關資料等。

F7 Financial Reporting
財務報告

5

ACC201 Cost and Management Accounting 成本與管理會計

This course aims to provide students an understanding of the purposes of cost accounting, the terminology used, and the different costing methods applicable to various business situations. The focus is on acquiring cost information for management decision-making. The course enables students to explore the purposes and principles of cost accounting. Through experience and discussion, the students learn to appreciate and apply the various product-costing systems used in different business organisations.

本課程旨為讓學生瞭解不同業務的會計成本、專業術語與各類成本的計算方法,以及如何收集各類成本資訊,從而訂定合理的管理原則。通過範例分享與課堂討論,學生應能掌握會計成本與管理的宗旨與基本原則,能夠在不同機構中應用各類產品成本核算系統。

F5 Performance Management
業績管理

6

ACC304 Introduction to Auditing 審計概論

This course aims to introduce students to the basic principles and techniques of auditing, and provides a general knowledge of the regulatory framework of the auditing profession in Hong Kong. It examines the role of external auditors in financial reporting and the importance of external auditing in the commercial sector. Emphasis is placed on examining the audit planning process, which is the most important aspect of the audit, and also on discerning the risk areas from the auditor’s perspective.

本課程概論審計學的基本原則與知識,以及香港審計界的規管架構與基礎資料。此外,亦重點探討外部審計員在財務報告中的作用、外部審計在商業部門中的重要性等審計學的重要範疇,以助學生審視不同的審計規劃,並從審計的角度來評估不同的風險領域。

F8 Audit and Assurance
審計與認證業務

7

ACC306 Hong Kong Company Law 香港公司法

This course aims to provide knowledge and understanding of the fundamental concepts of Hong Kong company law as they affect business organisations, the constitutional frameworks of corporate bodies, and the relationships between companies and external agencies.

本課程主要講授香港公司法律的基本概念,讓學生瞭解其對商業組織、企業框架的影響,以及企業與外部機構間的關係。

F4 Corporate and Business Law
公司法與商法

8

ACC303 Intermediate Financial Accounting 2 中級財務會計(二)

This course aims to provide students with a solid understanding of financial accounting at an intermediate level. Students learn to perform the professional tasks of financial reporting competently and without assistance, in straightforward situations or applications. This course serves to prepare students for the two Advanced Financial Reporting courses in the final year. Topics covered include the treatment of income taxes, liabilities, equity, income, and expenses in the preparation of financial statements, and the presentation or disclosure of financial statements.

本課程旨在讓學生進一步瞭解財務會計的專業知識,使其學會專業的辦事能力,能獨立分析及應用一般的財務報告。課程內容包括如何編制財務報表,彙報及分析財務報表的不同內容,如其中的所得稅、負債、資產、收入與費用處理等。完成本中級課程後,學生始可在最後學年修讀另外兩個高級財務報告課程。

F7 Financial Reporting
財務報告

9

ACC403 Advanced Financial Reporting 1 高級財務報告(一)

This is the first course of a two-part sequence in “Advanced Financial Reporting 1 & 2”. It aims to provide students with a comprehensive discussion of the concepts and techniques for preparing consolidated financial statements The course also guides students in developing the skills and knowledge necessary for external reporting. Emphasis is placed on accounting for business combinations, along with the preparation and presentation of consolidated financial statements.

本科目乃「高級財務報告1 & 2」課程之一,旨為讓學生深入瞭解與應用財務報表的全面知識,提升其製作、綜合與報告財務報表的能力。

F7 Financial Reporting
財務報告

10

ACC402 Advanced Auditing 高級審計

This course takes students through the entire audit process, beginning with audit investigations of various transaction cycles, and ending with the completion of a full audit. Topics covered include the audit reports and opinions, operational audits, other kinds of assurance and non-assurance services, and contemporary issues in auditing. The Hong Kong Auditing and Assurance Standards (HKAASs) are examined in relation to Hong Kong and international practice.

本課程旨為讓學生充份理解審計的程式,使其對整個審計調查的各種交易週期,以至於對審計報告的不同主張、當代業務審計及其他各類認證與非認證服務等問題,都能有一定的瞭解,並能應用香港審計與認證準則 (HKAASs) 來分析香港與國際的具體操作問題。

F8 Audit and Assurance
審計與認證業務

11

FIN401 Corporate Finance 企業財務學

This course aims to provide students with a comprehensive discussion of advanced concepts in corporate finance that will facilitate financial managers in their decision making. Topics covered include advanced capital budgeting techniques, capital structure theory, long-term financial policies and special topics such as M&A, IPO and risk management in corporate finance.

本課程旨在讓學生深入理解企業財務學的具體內容,探討企業融資的資本預算技術、資本結構理論、長期的金融政策、企業並購、首次公開招股(IPO)及風險管理等方面的專題,從而為企業訂定合理的財務策略。

F9 Financial Management
財務管理



基本入學資格︰

預科畢業;或同等學歷

授課及考卷考核語言︰

英文


學費︰

HK$65,000 (分2期繳交)


開課日期︰

2021年9月1日(星期三)


模式︰

面授課程


報名方法︰


地址︰

九龍深水埗荔枝角道 325-329 號 (港鐵深水埗站C2出口/南昌站D1出口) (鄰近西九龍中心、黃金電腦商場、鴨寮街)

map icon


電話︰

3996 1000 / 3996 1001


傳真︰

3996 1011


電郵︰

registry@ny.edu.hk

Whatsapp WhatsApp: / WeChat WeChat:

(852) 6141 6760


課程備註︰

(a) 課程獲ACCA 認可,但未經香港學術及職業資歷評審局評審。
(b) 個別僱主可酌情決定是否承認本課程可令學員獲取的任何資格。
(c) 如有需要,報名者需接受學院面試。

本學院有權更改課程內容而不作另行通知。 最後更新︰2021年4月





School Logo address icon
荔枝角道校舍地址︰ 九龍深水埗荔枝角道 325-329 號
(鄰近港鐵深水埗站 C2 出口及
  南昌站 D1 出口)
telephone number icon 3996-1000 /
3996-1001
whatsapp number icon /  wechat number icon 6141-6760
address icon
醫局街校舍地址︰ 九龍深水埗醫局街 176-178 號
fax number icon 3996-1011 email address icon registry@ny.edu.hk
 
校舍開放時間: 星期一至五: 上午 8:00 至 晚上 10:00
星期六: 上午 9:00 至 下午 5:15
  (星期日及公眾假期關閉)
包何美珍教務處
辦公時間:
星期一至五: 上午 8:30 至 下午 7:00
星期六: 上午 9:00 至 下午 1:00
  (星期日及公眾假期關閉)

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電話號碼︰3996-1000 / 3996-1001
電郵地址︰atmo@ny.edu.hk
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