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 (Association of Chartered and Certified Accountants), CPA Australia|
|Language of instruction 授課語言||English|
Academic units which will also be involved in teaching part of the programme
|Centre for Gaming and Tourism Studies, 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, totaling 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
- Appraise accounting and business problems with their information technology knowledge.
- Demonstrate effective skills in oral and written communication in English language. Exhibit a strong knowledge of English used by business professionals in general business practice. Interpret with basic English proficiency to communicate with different stakeholders.
- Assess general business problems proficiently with basic mathematical and statistical skills.
- Transform a core foundation of knowledge relevant to general business practice. Implement and apply current technical solutions to business activities, systems and processes. Organize or manage with accounting knowledge and skills in accounting related professional practices.
- Use critical thinking, and creative and logical analysis skills, strategies and techniques to solve complex business problems.
- Apply theoretically based practical education to the work environment while becoming successful lifelong learners.
- Provide leadership while functioning as team, group and organization members to accomplish goals.
- Comply with legal, ethical and human value implications of personal, social and business activities, as well as the significance of business trends to the society at large.
- Conduct literary and small-scaled business research.
- Meet most of the exemption requirements of major International Accounting Bodies.
What will you be expected to achieve? 期望達到的成效
Programme Intended Learning Outcomes (PILOs)(Refer to separate file for mapping of programme objectives with PILOs.):
- Integrate the contemporary theories, principles of accounting and business disciplines relevant to general business practice.
- Assess general business scenarios with mathematical and statistical skills.
- Apply critical thinking and logical analysis skills and techniques to solve business problems.
- Interpret and analyze accounting information for internal control, planning, performance evaluation, and coordination to continuously improve business process.
- Apply accounting or business software for business analysis.
- Develop queries to assess management information from database to improve efficiency and effectiveness.
- Synthesize the latest requirement of international accounting and auditing standards in preparing financial statements and auditing reports.
- Utilize appropriate written and spoken forms to communicate effectively with stakeholders in various cultural environment.
- Recommend an appropriate course of action by ethically examining the economic, environmental, political, legal and regulatory contexts of global business practice .
- Utilize the latest empirical findings and academic studies to support the recommendation of business projects.
Academic contents 學術內容
|A1||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.|
|A2||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.|
|A3||Applicaton of General Accepted Auditing Procedures to small scale audit environment.|
Disciplinary skills‐ able to 學科技能
|B1||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.|
|B2||Describe the impact of social, cultural, financial, eco-political, legal and human factors in Macao and globally.|
|B3||Analyze 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.|
|C1||Demonstrate competency to act independently or as a group, and to lead and support team mates with integrity and uphold professional ethical standards.|
|C2||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.|
|C3||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:
- 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 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 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
Year 1 - 5 compulsory courses plus 1 free elective per semester.
Year 2 - 6 compulsory courses per semester.
Year 3 - 5 compulsory courses plus 1 free elective per semester.
Year 4 - 5 compulsory courses plus 1 specialist elective per semester.
Learning Module Title
Learning Module Code
Learning Module Selection Status
Year of Study
|Principles of Accounting I||ACCT1100||3||Compulsory||1||1|
|Principles of Accounting II||ACCT1110||3||Compulsory||1||2|
|Introduction to Business||BUSS1100||3||Compulsory||1||1|
|Principles of Management||BUSS1110||3||Compulsory||1||2|
|Business Software Applications||COMP1100||3||Compulsory||1||1|
|Business Computing With Internet Applications||COMP1110||3||Compulsory||1||2|
|Non-major elective 1 (see Table 1)||See below||3||Free Elective||1||1|
|Non-major elective 2 (see Table 1)||See below||3||Free Elective||1||2|
|Intermediate Accounting I||ACCT2100||3||Compulsory||2||1|
|Intermediate Accounting II||ACCT2110||3||Compulsory||2||2|
|Money and Banking||ECON2120||3||Compulsory||2||2|
|Human Resources Management||HHRM2120||3||Compulsory||2||1|
|Principles of Marketing||MRKT2100||3||Compulsory||2||1|
|Intermediate Accounting III||ACCT3120||3||Compulsory||3||1|
|Accounting Information Systems||ACCT3160||3||Compulsory||3||2|
|Non-major elective 1 (see Table 1)||See below||3||Free Elective||3||1|
|Non-major elective 2 (see Table 1)||See below||3||Free Elective||3||2|
|Advanced Financial Accounting I||ACCT4100||3||Compulsory||4||1|
|Advanced Financial Accounting II||ACCT4110||3||Compulsory||4||2|
|Advanced Management Accounting||ACCT4120||3||Compulsory||4||1|
|Computerised Accounting for Small Businesses||ACCT4130||3||Compulsory||4||1|
|Financial Statement Analysis||ACCT4140||3||Compulsory||4||2|
|Trade Theories and Policies||ECON4120||3||Compulsory||4||1|
|English for Professional Purpose I||ENGL4111||3||Compulsory||4||1|
|English for Professional Purpose II||ENGL4112||3||Compulsory||4||2|
|Total Quality Management||MGMT3130||3||Compulsory||4||2|
|Major elective 1 (see Table 2)||See below||3||Specialist Elective||4||1|
|Major elective 2 (see Table 2)||See below||3||Specialist Elective||4||2|
|Environmental Management System||BUSS0131||3||Free Elective||1 or 3|
|Business Communication||COMM3120||3||Free Elective||1 or 3|
|French I *||FREN1101||3||Free Elective||1 or 3||1|
|French II *||FREN1102||3||Free Elective||1 or 3||2|
|Macao History and Culture||HIST0110||3||Free Elective||1 or 3|
|Japanese I *||JAPN1101||3||Free Elective||1 or 3||1|
|Japanese II *||JAPN1102||3||Free Elective||1 or 3||2|
|Macao Basic Law||LLAW0120||3||Free Elective||1 or 3|
|Putonghua I *||MAND1101||3||Free Elective||1 or 3||1|
|Putonghua II *||MAND1102||3||Free Elective||1 or 3||2|
|Introduction to International Relations||MGOV0110||3||Free Elective||1 or 3|
|Introduction to Public Administration||PADM0120||3||Free Elective||1 or 3|
|Portuguese I *||PORT1101||3||Free Elective||1 or 3||1|
|Portuguese II *||PORT1102||3||Free Elective||1 or 3||2|
|Introduction to Psychology||PSYC0110||3||Free Elective||1 or 3|
|Interpersonal Skills||SOCI0110||3||Free Elective||1 or 3|
|Introduction to Sociology||SOCI1130||3||Free Elective||1 or 3|
|Tourism Management||TOUR2120||3||Free Elective||1 or 3|
|Project Report I||MGPO0140||3||Elective||4||1|
|Project Report II||MGPO0141||3||Elective||4||2|
|Financial Risk Management||FINA0140||3||Elective||4||1|
What are the Entry Requirements? 入學條件
According to Article 3 of Academic Regulations Governing Bachelor's Degree Programmes of MPI,
An applicant shall be considered for admission to a bachelor’s degree programme of the Institute if s/hea) holds a qualification not lower than Grade 12 or the equivalent, andb) fulfils other admission criteria prescribed by the programme of study concerned.
An applicant of age 23 or above, proven to possess relevant capabilities (especially in the entrance examination(s) of MPI), shall be considered for admission to a bachelor’s degree programme with a waiver on the requirement in item a) of above point.
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 program 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 Programme Coordinator for meetings to discuss possible solutions and improvements.
Academic support 教學支援
Other than solicitng 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; e-learning platform for communication between teachers and students online; access to e-journal and periodical subscriptions; WiFi campus and computer labs, etc.
Programme-specific rules and facts 課程特定的規則及事項
Starting from 2017/18 academic year, after completion of Semester II final examinations in Year 3, students can start an elective: Practicum at recognised companies or banks for working in areas of Accounting, Auditing, Taxation and/or banking in summer till their Year 4 Semester II end. The required hours are 150. 3 credits are granted for appropriate completion of Practicum.
Support for students with disabilities 身心障礙學生支援
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 various student support services of the Institute, such as the Registry, the Student Affairs Office, the Information Technology Department and the Campus Management and Development Department, 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-curicular 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.