Bachelor of Accounting

Awarding body/institution 頒授機構 Macao Polytechnic Institute
Responsible school 負責學校 School of Business
Endorsement  in the Official Gazette 政府公報批示 120/2010
Name of final award / programme Title 學位及課程名稱
Bachelor of Accounting 
Duration of study 學習年期 4 years
MPI programme code 理工課程編號 4LACDI
FHEQ level of award FHEQ學歷水準 Level 6
Programme Accredited by  專業認可機構
ACCA (i.e. Association of Chartered and Certified Accountants), CPA Australia

Academic units which will also be involved in teaching part of the programme

School of Languages and Translation, MPI Bell Centre of English

Institution(s) other than MPI that will provide some teaching to the programme


Programme outline 課程簡介
The accounting degree programme consists of 4 year full‐time study, totalling 144 hours of contact (credits). Each year has two semesters, and each semester has six 3‐credit courses to deliver. The first two years of study are primarily intended to provide students with knowledge of generic skills (herein known as general or broad‐based knowledge) and core business knowledge to all business students, including accounting students. The third year of study is to provide mainly knowledge of accounting related concepts and skills, and the fourth year consists of accounting related courses and advanced level of accounting knowledge.
  • Year 1 Objective:
    To build up a solid foundation by learning social and business knowledge expected to be possessed by business professionals in general.
  • Year 2 Objective:
    To gain understanding of the "how" businesses operate and the requisite knowledge expected of professional managers. Concurrently, accounting skills handling sophisticates business issues will be introduced.
  • Year 3 Objective:
    To extend the skill sets that senior accounting professionals must possess to function effectively within business environment or in the public accounting service sector.
  • Year 4 Objective:
    To provide knowledge that could pave the way for students to advance to senior level of corporate management.
Programme objectives 課程目標
To develop a strong and solid foundation in the area of accounting and financial management related disciplines, upon which students can draw upon to sit for certified public accounting exams, as well as to prepare themselves for advancing to senior officer positions in corporate environment with the skills and expertise expected from certified professionals.
What will you be expected to achieve? 期望達到的成效

Upon completion of the Accounting Program, the graduates should be able to:

  1. Integrate the contemporary theories, principles of accounting and business disciplines relevant to general business practice.
  2. Assess general business scenarios with mathematical and statistical skills.
  3. Apply critical thinking and logical analysis skills and techniques to solve business problems.
  4. Interpret and analyze accounting information for internal control, planning, performance evaluation, and coordination to continuously improve business process.
  5. Apply accounting or business software for business analysis.
  6. Develop queries to assess management information from database to improve efficiency and effectiveness.
  7. Synthesize the latest requirement of  international accounting and auditing standards in preparing financial statements and auditing reports.
  8. Utilize appropriate written and spoken forms to communicate effectively with stakeholders in various cultural environments..
  9. Recommend an appropriate course of action by ethically examining the economic, environmental, political, legal and regulatory contexts of global business practice . 
  10. Utilize the latest empirical findings and academic studies to support the recommendation of business projects.
Academic content 學術內容
Apply contemporary accounting and/or management theories, and practices in the context of decision making in planning and budgeting controlling, investment, project risk management, profitability analysis, performance analysis, and revenue and cost management
Preparation of information reports appropriate for making decision from the perspectives of such stakeholders as board members, investors, regulators, strategic and functional management, employees, and others with interest in the business entity.
Application of General Accepted Auditing Procedures to small scale audit environment.
Disciplinary skills‐ able to 學科技能
Demonstrate proficiency in the use of business‐related software applications and numerical techniques to analyze business threats/risks across a range of business domains that affects current and future business operations.
Describe the impact of social, cultural, financial, eco‐political, legal and human factors in Macao and and globally.
Analyse and think critically and present effective justification of recommended actions, and persuasive messages with the intention to affect the perceptions of audience and other recipients.
Attributes 特質
Demonstrate competency to act independently or as a group, and to lead and support team mates with integrity and uphold professional ethical standards.
Manage their needs to develop competency to enhance their skills sets and knowledge domain by consistently attending training workshops and seminars, or engaging in further studies.
Aspire to uphold professional ethical standards and corporate social responsibilities.
How will you learn? 如何學習
Depending on the purpose of each course’s intended learning outcomes, the teaching methodology employed varies. They can be classified into a mix of the following teaching activities:
• Lecture
• Tutorial
• Assignment
• Group project
• In‐class Q&A discussion and quiz
• Laboratory exercise and coaching
One‐way communication which mainly employs lectures, tutorials and illustrations is considered to be effective for theories, concepts, and new knowledge related courses. Two‐way or interactive communication is used in tutorial discussions. In‐class exercise, Q&A discussion and quiz, laboratory exercise and coaching are used to build up logical thought and then analytical work. These teaching methods are and will be used throughout the programme structure as the instructors see fit in delivering expected outcomes of the corresponding programme.
How will you be assessed? 如何評核
To ensure effective learning of course materials, students of the Accounting programme are assessed, in general, on an ongoing basis as they are learning, and will be examined comprehensively at the end of each course. Basically, the assessing methodology includes term tests (written or laboratorial), assignments and projects, and final examination (written or laboratorial), depending on individual course requirements. Assessments are designed in accordance with the programme goals to achieve certain desirable outcomes as a result of training under the programme. This includes course knowledge, logical thinking and analysis ability, ethics and social obligation, business knowledge, team building knowledge and skills, language and communication skills, contemporary Accounting knowledge and application skills expected to be possessed by the Accounting profession.
How is the programme structured? 課程架構
Course Title
Course Code
Course Selection Status

1st Year of Study 第一學年

Principles of Accounting I ACCT1100 3 Compulsory 1  
Principles of Accounting II ACCT1110 3 Compulsory 2  
Introduction to Business BUSS1100 3 Compulsory 1  
Principles of Management BUSS1110 3 Compulsory 2  
Business Software Applications COMP1100 3 Compulsory 1  
Business Computing With Internet Applications
COMP1110 3 Compulsory 2  
Microeconomics ECON1100 3 Compulsory 1  
Macroeconomics ECON1110 3 Compulsory 2  
English I ENGL1101 3 Compulsory 1  
English II ENGL1102 3 Compulsory 2  
complete 2 subjects from the elective group A
  6 Elective    

2nd Year of Study 第二學年

Intermediate Accounting I ACCT2100 3 Compulsory 1  
Intermediate Accounting II ACCT2110 3 Compulsory 2  
Business Ethics BUSS1120 3 Compulsory 1  
Money and Banking  ECON2120 3 Compulsory 2  
English III ENGL2101 3 Compulsory 1  
English IV ENGL2102 3 Compulsory 2  
Business Finance FINA2120 3 Compulsory 2  
Human Resources Management
HHRM2120 3 Compulsory 1  
Business Law LLAW2120 3 Compulsory 1  
Business Mathematics MATH2100 3 Compulsory 1  
Business Statistics MATH2110 3 Compulsory 2  
Principles of Marketing MRKT2100 3 Compulsory 1  

3rd Year of Study 第三學年

Intermediate Accounting III
ACCT3120 3 Compulsory 1  
Cost Accounting
ACCT3130 3 Compulsory 1  
Taxation ACCT3140 3 Compulsory 1  
Management Accounting ACCT3150 3 Compulsory 2  
Accounting Information Systems ACCT3160 3 Compulsory 2  
Auditing ACCT3170 3 Compulsory 2  
International Finance ECON3120 3 Compulsory 1  
English V ENGL3101 3 Compulsory 1  
English VI ENGL3102 3 Compulsory 2  
Financial Management FINA3120 3 Compulsory 2  
Complete 2 subjects from the elective group A
  6 Elective    

4th Year of Study 第四學年

Advanced Financial Accounting I ACCT4100 3 Compulsory 1  
Advanced Financial Accounting II ACCT4110 3 Compulsory 2  
Advanced Management Accounting ACCT4120 3 Compulsory 1  
Computerised Accounting for Small Businesses
ACCT4130 3 Compulsory 1  
Financial Statement Analysis ACCT4140 3 Compulsory 2  
Trade Theories and Policies ECON4120 3 Compulsory 1  
English for Professional Purpose I ENGL4111 3 Compulsory 1  
English for Professional Purpose II ENGL4112 3 Compulsory 2  
Total Quality Management MGMT3130 3 Compulsory 2  
Strategic Management
MGMT4140 3 Compulsory 2  
complete 2 subjects from either elective group B1 or B2
  6 Elective    

Elective Subjects ‐ Group A

Environmental Management System BUSS0131 3 Elective  
Business Communication COMM3120 3 Elective  
French I * FREN1101 3 Elective  
French II * FREN1102 3 Elective  
Macao History and Culture HIST0110 3 Elective  
Japanese I * JAPN1101 3 Elective  
Japanese II * JAPN1102 3 Elective  
Macao Basic Law LLAW0120 3 Elective  
Putonghua I * MAND1101 3 Elective  
Putonghua II * MAND1102 3 Elective  
Introduction to International
MGOV0110 3 Elective  
Introduction to Public Administration PADM0120 3 Elective  
Portuguese I * PORT1101 3 Elective  
Portuguese II * PORT1102 3 Elective  
Introduction to Psychology PSYC0110 3 Elective  
Interpersonal Skills SOCI0110 3 Elective  
Introduction to Sociology SOCI1130 3 Elective  
Tourism Management TOUR2120 3 Elective  

Elective Subjects ‐ Group B1

Project Report I MGPO0140 3 Elective  
Project Report II MGPO0141 3 Elective  

Elective Subjects ‐ Group B2

Intermediate Macroeconomics ECON0130 3 Elective  
Portfolio Analysis FINA0130 3 Elective  
Financial Risk Management FINA0140 3 Elective  
Company Law LLAW0140 3 Elective  
Practicum MGPO0142 3 Elective  
What are the entry requirements? 入學條件
1. Secondary School Graduates (Form 6)
According to article 28 of the Higher Education Law of RAEM, article nº9, applicants of age 25 or above and with special ability conditions, need not comply with the above mentioned point 1.
Upon successful completion of the entrance examination, the applicant will be eligible to further his/her studies in a higher diploma programme offered by MPI. All those who complete 25 years of age before September 1st will also be eligible to participate in the entrance examination.
(Note: According to article 4 of Decree‐Law 26/2003, the participants who have completed their secondary studies out of Macao, need the recognition of MPI’s Academic Qualification Recognition Committee before they are eligible to register.)
2. Have passed the medical examination.
How do we listen and act on your feedback? 如何聽取及回應學生的回饋
(1) A student tutoring system is set up to listen and help students for students of each school year; (2) Weekly office hours are available for consultation and advice; (3) School level and programme level dialogs are/and will be held each semester. Information and opinions from these sources will be channelled back to the School Director and/or Coordinator for meetings to discuss possible solutions and improvements.
Academic support 教學支援
Other than soliciting student feedback as described above, tutoring and office hours are also used to coach for their academic difficulties. In addition, there are many other student supports: English writing clinics on a weekly basis; Scholarship opportunities; coaching and training for competition at school and national levels; new student orientation meeting with handbook and handouts; elearning platform for communication between teachers and students online; access to e‐journal and periodical subscriptions; Wi‐Fi campus and computer labs, etc.
Programme-specific rules and facts 課程特定的規則及事項
Support for disabled students 殘疾學生支援
Macao Polytechnic Institute has in place an institution wide policy to ensure that all student needs are taken care of and a supportive and accessible learning environment is maintained. When cases of special needs are notified or identified, special arrangements are made on a case by case basis with the joint effort of the programme and several student support services of the Institute, such as the Registry, the Student Affairs Office, the Computer Services Centre, etc. to provide the necessary support.
Links with employers, internship opportunities and transferable skills 與僱主的關係、實習機會及可轉移技能
Each semester, the school of business has arranged various types of extra‐curricular activities to invite professional bodies, professionals and senior level business executives to share their experience to attending students. At the end of each school year, the school has hosted meeting with its industrial advisory board to discuss and solicit needs of the businesses, and training opportunities.