Programme Structure
Pre-core Programme

+

7

+

5

Core CoursesElective Courses
Study Mode & Class Schedule
Part-time Part-time
Part-time

2 years /
2 courses per trimester

Full-time Full-time
Full-time

1 year /
4 courses per trimester

Assessment Methods

The assessment methods of the programme follow the Grade Point Average (GPA) System set by Hong Kong Baptist University to assess coursework and examination performance.Ā  In addition to the final written examination, continuous coursework assessments including tests, quizzes, case studies, presentations, projects, and simulated exercises are used to optimise learning.

Curriculum Structure

The Master of Accountancy offers a meticulously designed curriculum that seamlessly blends traditional principles with modern advancements. From delving into advanced financial reporting to mastering data analytics and ESG reporting, our courses ensure a comprehensive skill set. The unique opportunity for internships allow students to apply classroom knowledge to real-world scenarios. Prepare to not only excel academically but also gain invaluable hands-on experience, setting the stage for a successful and fulfilling career in the dynamic field of accountancy.

Seminar Seminar

This course delves into advanced accounting topics, covering the technical aspects of preparing and analyzing financial reports for individual and combined entities, exploring accounting principles and standards related to financial reporting, including non-current assets, cash flow, impairment, investments, intangible assets, financial instruments, leases, provisions, revenue, taxes, business combinations, consolidated financial statements, associates, joint-ventures, foreign currency transactions, and legal requirements in the local business environment.

This course aims to provide students with an understanding of the concepts and principles of auditing, the statutory audit requirements, extant auditing standards recommended by the Hong Kong Institute of Certified Public Accountants, auditing issues in an Information Technology (IT) environment, internal audit and internal review and non audit engagements.

This course offers an overview of the legal framework for businesses in Hong Kong, covering the court system, sources of law, obligations including contract and tort, company law, financing, management, administration, regulation, insolvency, takeovers, and specific areas such as employment, consumer protection, and agency.

This course covers the fundamentals of cost and management accounting, teaching students how to use accounting data for management decision-making, policy determination, and performance evaluation, including topics such as cost concepts, costing systems, standard costing, variance analysis, relevant costs, and budgetary planning.

This course offers an introduction to financial theory and management, equipping students with the skills to analyze important financial decisions in commercial enterprises, covering topics such as financial planning, time value of money, stock valuation, capital investment decisions, project analysis, return and risk, working capital management, and capital structure policies.

This course explores Hong Kong taxation laws and practices, covering property tax, salaries tax, profits tax, depreciation allowance, personal assessment, tax administration, stamp duty, and tax planning concepts, with practical examples, local tax cases, current developments, and a brief introduction to general tax planning and Mainland China taxation system.

This course covers the fundamentals of analyzing "big data" in the context of accounting, providing students with an understanding of data analytics thinking, terminology, and hands-on experience with data analytics tools. Students will gain skills in assembling, visualizing, and analyzing data using tools widely used in data analytics for accounting professionals.

This course focuses on developing studentsā€™ skills of using Python for data preparation, data visualization, data analysis, and data interpretation and the ability to apply these skills to issues relevant to accounting. Specific topics include how to read and write files using Python, how to manage code within Jupyter Notebook, a popular development environment for Python, as well as how to structure and manipulate data using Python modules such as Pandas and Numpy.Ā 

This course aims to provide career training, supervision and opportunities to students to obtain practical working experience in accounting and accounting related organizations in Hong Kong or outside Hong Kong. Under the guidance of both faculty and workplace supervisors, students will work as part time or full time interns to complete work assignments. The internship assignment is expected to take up no less than 120 hours and it may or may not be paid.

This course provides students with a critical understanding of the financial reporting environment, the role of accounting information in the economy, economics and accounting concepts, contemporary studies, the influence of stakeholders on financial reporting practices, standard setting bodies, practical applications of theories in accounting choices, and the development of accounting research.

This course covers various aspects of financial reporting, including earnings per share, impairment of financial instruments, hedging, foreign currency transactions, related party transactions, operating segment reporting, interim financial reporting, and advanced consolidation techniques.

This course offers advanced study of Hong Kong tax system, focusing on administration, planning, and the role of professional accountants in tax management, with discussions on international aspects of Hong Kong taxation and the tax system in Mainland China.

This course covers the theory and applications of advanced corporate finance issues. Coverage includes initial public offering, corporate leasing, options, derivatives, mergers and acquisitions, financial distress, etc. Regulatory environment and ethical standards for professional accountants will be discussed.

This course offers an advanced study and practical application of auditing concepts and principles, focusing on assurance engagements in special situations and addressing compliance issues with statutory requirements and standards set by the Hong Kong Institute of Certified Public Accountants. It also covers information technology auditing concepts and technologies related to computer and online systems.

This course explores strategic management accounting issues in international contexts, enhancing students' problem-solving skills through case studies and discussions. It applies contemporary management accounting techniques to evaluate business strategies, with a focus on performance measurement, management control systems, behavioral and ethical aspects, as well as corporate social responsibility and sustainability.

This three-unit elective course is available under special circumstances, with advance application and approval required. The integrated project is specifically for students with prior research training who wish to pursue an individual graduation project focused on applying accounting knowledge, serving as a substitute for one elective course for the Master's award.

This course provides an overview of international income tax law, covering the taxation of resident individuals and legal entities on foreign income, taxation of non-residents on local income, and the international tax regime in jurisdictions such as Hong Kong and Mainland China.

This course provides an overview of international income tax law, covering the taxation of resident individuals and legal entities on foreign income, taxation of non-residents on local income, and the international tax regime in jurisdictions such as Hong Kong and Mainland China.

This course aims to explore how accounting and disclosure process provide key tools to help organizations more effectively identify and manage the risks and opportunities from sustainability. The focus is on both the internal and external reporting systems. From the internal perspective, this course broadly covers discussions of contemporary advances and unresolved problems in traditional accounting as a measuring instrument of sustainability, and introduction of recent development in green accounting, an innovative system that generate decision-useful information for firm internal management. From the external perspective, the course introduces ESG reporting standards and practices, assurance and verification, ESG metrics and indicators, and ESG data collection and analysis. Students will be exposed to real-world examples of how best-in-class companies have successfully implemented accounting and reporting systems to measure and communicate sustainability. By the end of this course, students will develop a comprehensive understanding of how accounting and disclosure plays a vital measurement role in providing the necessary information for internal decisions and for disclosing sustainability-related performance to all stakeholders.

This course is designed to provide students with a basic understanding of financial accounting principles, practices and its underlying theories. In this course, we will emphasis on fundamental financial accounting concepts and principles, and discuss how to measure companyā€™s net income, assets, liabilities and shareholdersā€™ equity using generally accepted accounting principles.

This introductory course covers basic economic concepts and theories, including demand and supply, production and cost, different market structures, and macroeconomic issues. It emphasizes the application of economic concepts and theories to practical business problems.

This course helps students understand the value of information as a key resource and asset in organizations, and how effective information management and technology utilization can enhance competitiveness and create value.

This course introduces the philosophy of business operations, decision-making frameworks, and fundamental knowledge about management and organization. It covers topics such as human resources management, production management, and planning, supervision, and control in organizational settings. Emphasis is placed on applying these concepts and theories to case studies and real-life situations.

This course equips students with a practical understanding of fundamental statistical techniques, covering descriptive statistics, probability, statistical inference, tests for equality of variances, categorical data analysis using Chi-square, and simple regression. Emphasis is placed on applying these techniques in business decision analysis.

This course provides students with a basic understanding of marketing concepts and their application in the current business environment. It covers the significance of marketing concepts, marketing functions, and the development of an effective marketing mix to satisfy consumers. The focus is on developing skills for making optimal marketing decisions.

This course focuses on the principles and challenges of valuing individual items in assets, liabilities, and equity. It covers the accounting cycle, financial reporting, valuation of current assets, non-current liabilities, property, plant, and equipment, as well as accounting for equity. The course aims to develop students' skills in analyzing and interpreting financial statements.

Graduation

The awarding of the MAcc Degree is on the basis of fulfillment of the following graduation requirements and the approval of the Senate.

A candidate should have:

  • Completed all the 7 core courses and 5 elective courses with a total of 36 units.

  • Satisfied the pre-core programme requirements;

  • Obtained a cumulative GPA of at least 2.50.
Academic Distinction Academic Distinction
Academic Distinction

Overall cumulative G.P.A. of 3.67 or above, with no course grade below B- and no repeated courses.

Academic Merit Academic Merit
Academic Merit

Overall cumulative G.P.A. of 3.40-3.66