Module Intended Learning Outcomes:
On completion of the module, learners are expected to be able to:
1. identify the functions of accounting systems and process of accounting cycle in different company formations;
2. plan, measure and evaluate business performance with the application of techniques in budgeting, standard costing and variance analysis;
3. prepare financial statements using accounting principles and concepts for analysis and interpretation of financial situations of companies.
Learning Contents:
1. Introduction to financial accounting
2. Limited company
3. Analysis and interpretation of financial statements
4. Basic statement of cash flows
5. Corporate governance & internal control
6. Introduction to management accounting
7. Cost-volume-profit analysis
8. Budgeting and budgetary control
9. Artificial Intelligence & its Application in Business World
Medium of Instruction
English supplemented with Cantonese
Entry Requirements:
- Five HKDSE subjects at Level 2 or above, including English and Chinese Languages with 2 or more years' relevant full-time work experience; or
- Five HKCEE subjects at Grade E/Level 2 or above, including English* and Chinese Languages with 3 or more years' relevant full-time work experience; or
- Completion of a QF Level 3 programme that is deemed acceptable to the respective Programme Committee; or
- Relevant Recognition of Prior Learning (RPL) qualification(s) at QF Level 3 or above AND a pass in an admission interview; or
- Other relevant verifiable prior learning and/or work experience that is/are deemed appropriate by respective Programme Committee AND a pass in an admission interview.
[* Applicants who took HKCEE English Language in 2006 or before should have attained Grade E or above (Syllabus B) / Grade C or above (Syllabus A)]
[Entry requirements for mature applicants are: Aged 23 years old or above with at least 2 years of relevant full-time work experience subject to a satisfactory admission interview.]
Continuing Education Fund
- This course has been included in the list of reimbursable courses under the Continuing Education Fund. The mother course (Professional Diploma in Business Management) of this module is recognised under the Qualifications Framework (QF Level 4)
- CEF Course Code: 33Z110583
- Reimbursement requirements: Eligible applicants can apply for fee reimbursement upon successful completion of each CEF reimbursable course, i.e. (i) met the minimum attendance requirement of 70% AND (ii) attained at least 40% of both overall Continuous Assessment and End-of-Module Assessment marks AND (iii) attained an overall mark of 50% or above. For details, please visit CEF Website at https://www.wfsfaa.gov.hk/cef .
PDBM graduates are eligible to enter the final year of the BSc(Hons) Global Business Management* co-offered by the University of Northumbria at Newcastle and SHAPE. The study location is PEAK.
Northumbria University, Newcastle, UK (https://www.northumbria.ac.uk/) – Northumbria University Newcastle Business School is AACSB accredited. AACSB is known for its very high standard, less than 5% of business schools worldwide have received this accreditation.
* All candidates must be able to demonstrate competence in English Language equivalent to an HKCEE pass in English Language (Grade E) or Level 2 in HKDSE English Language and have 3 years of relevant full-time working experience. Additionally, all candidates must complete the two compulsory elective modules, i.e. PBA40003 Human Resources Management and PBA40008 Digital Technologies in Business Management.
# Registration No. (Non-Local Higher and Professional Education (Regulation) Ordinance): 253017
# It is a matter of discretion for individual employers to recognize any qualification to which this course may lead.