Bachelor of Accounting
Awarding Institution | Macao Polytechnic University |
---|---|
Host Academic Unit | Faculty of Business |
Partner Teaching Academic Unit(s) (if any) |
Centre for Gaming and Tourism Studies, Faculty of Languages and Translation, “One Country Two Systems” Research Centre |
Programme Registration Code | IP-A55-L41-1021A-24 |
University Programme Code | 4LACDI |
Final Award (FHEQ Level of Study) | Level 6 |
Number of Credits Required for Graduation | 143 |
Normal Period of Study | 4 years |
Medium of Instruction | English |
Specialisation(s) | - |
Professional Accreditation | ACCA (Association of Chartered and Certified Accountants), CPA Australia |
Partner Teaching Institution(s) (if any) | - |
PROGRAMME OBJECTIVES
The programme aims to cultivate accounting professionals with a solid foundation in the area of accounting and financial management. Graduates will gain an in-depth understanding of accounting practices, business analyses and effective comunication skills, as well as insightful awareness of business trends. It prepares students for careers in public practice, industry and other relevant areas, and for advancement into postgraduate programmes.
- 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.
PROGRAMME INTENDED LEARNING OUTCOMES (PILOS)
Knowledge and Understanding
On completion of this programme, students will be able to demonstrate understanding of:PILO-1. | Integrate the contemporary theories, principles of accounting and business disciplines relevant to general business practice. |
PILO-2. | Interpret and analyze accounting information for internal control, planning, performance evaluation, and coordination to continuously improve business process. |
PILO-3. | Develop queries to assess management information from database to improve efficiency and effectiveness. |
PILO-4. | Recommend an appropriate course of action by ethically examining the economic, environmental, political, legal and regulatory contexts of global business practice . |
Skills and Attributes
On completion of this programme, students will be able to:PILO-5. | Assess general business scenarios with mathematical and statistical skills. |
PILO-6. | Apply critical thinking and logical analysis skills and techniques to solve business problems. |
PILO-7. | Apply accounting or business software for business analysis. |
PILO-8. | Synthesize the latest requirement of international accounting and auditing standards in preparing financial statements and auditing reports. |
PILO-9. | Utilize appropriate written and spoken forms to communicate effectively with stakeholders in various cultural environment. |
PILO-10. | Utilize the latest empirical findings and academic studies to support the recommendation of business projects. |
By attaining these PILOs, students will have attained the graduate attributes of the University as demonstrated below:
Graduate Attributes | PILOs | |||||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | |
To demonstrate strong academic competence in relevant disciplines | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ |
To think critically and to contribute constructively in teamwork and leadership | ✓ | ✓ | ||||||||
To communicate effectively both verbally and in writing | ✓ | ✓ | ✓ | |||||||
To possess a global vision which enables them to understand issues and problems from different perspectives | ✓ | ✓ | ||||||||
To articulate effectively in a variety of contexts using knowledge, skills and expertise acquired to serve both the local and international community | ✓ | ✓ | ✓ | |||||||
To have a positive attitude towards society and environment in the development of a fair and caring society | ✓ | ✓ | ||||||||
To demonstrate a keen interest in and strong capacity for life-long learning | ✓ | ✓ | ||||||||
To practise high standards of ethical behaviour | ✓ | ✓ |
TEACHING AND LEARNING
PILOs | Teaching and Learning Activities |
Knowledge and understanding | 1. Lectures are delivered with the aid of slides on concepts of accounting and/or business methodologies. |
2. Current events with financial, accounting, and socio-economic implications will be raised in class to help students think and understand the linkage of the module learning with the current news events. | |
3. Discussions are part of the class activities for monitoring students understanding of knowledge and concepts. | |
Skills and Attributes | 1. Technical skills and techniques are illustrated by solving problems in classwork sections. |
2. Discussions are part of the class activities in which teamwork will be encouraged. | |
3. Group/individual assignment is used to monitor students’ ability to calculate, analyze and interpret the information of accounting and/or business problems or cases. | |
4. Group/individual assignment is also used to monitor students’ written and spoken communication skills for working in a group, including team building activity, project management, and presentation. |
ASSESSMENT
PILOs | Types of Assessment Activities |
Knowledge and understanding | 1. In-class Q&As |
2. Short formative oral or written quizzes | |
3. Individual/group assignments | |
Skills and Attributes | 1. Individual/group reports |
2. Mid-term test | |
3. Final examination |
The assessment will be conducted following the University’s Assessment Strategy.
PROGRAMME STRUCTURE
Year | Study Focus | Learning Modules | ||
---|---|---|---|---|
Code | Title | Type | ||
1 |
Business core knowledge and skills General education attributes |
ACCT1100 | Principles of Accounting I | Compulsory |
ACCT1110 | Principles of Accounting II | Compulsory | ||
BUSS1100 | Introduction to Business | Compulsory | ||
BUSS1110 | Principles of Management | Compulsory | ||
COMP1100 | Business Software Applications | Compulsory | ||
COMP1110 | Business Computing with Internet Applications | Compulsory | ||
ECON1100 | Microeconomics | Compulsory | ||
ECON1110 | Macroeconomics | Compulsory | ||
ENGL1101 | English I | Compulsory | ||
ENGL1102 | English II | Compulsory | ||
See below | Non-major elective 1 (see Table 1) | Free elective | ||
LLAW1110 | Constitution and Basic Law | Compulsory | ||
2 |
Accounting, Finance, Business Ethics, and Business core knowledge and skills |
ACCT2100 | Intermediate Accounting I | Compulsory |
ACCT2110 | Intermediate Accounting II | Compulsory | ||
BUSS1120 | Business Ethics | Compulsory | ||
ECON2120 | Money and Banking | Compulsory | ||
ENGL2101 | English III | Compulsory | ||
ENGL2102 | English IV | Compulsory | ||
FINA2120 | Business Finance | Compulsory | ||
HHRM2120 | Human Resources Management | Compulsory | ||
LLAW2120 | Business Law | Compulsory | ||
MATH2100 | Business Mathematics | Compulsory | ||
MATH2110 | Business Statistics | Compulsory | ||
MRKT2100 | Principles of Marketing | Compulsory | ||
3 |
Major Accounting knowledge and skills Higher level business core knowledge and skills General education attributes |
ACCT3120 | Intermediate Accounting III | Compulsory |
ACCT3130 | Cost Accounting | Compulsory | ||
ACCT3140 | Taxation | Compulsory | ||
ACCT3150 | Management Accounting | Compulsory | ||
ACCT3160 | Accounting Information Systems | Compulsory | ||
ACCT3170 | Auditing | Compulsory | ||
ECON3120 | International Finance | Compulsory | ||
ENGL3101 | English V | Compulsory | ||
ENGL3102 | English VI | Compulsory | ||
FINA3120 | Financial Management | Compulsory | ||
See below | Non-major elective 1 (see Table 1) | Free elective | ||
See below | Non-major elective 2 (see Table 1) | Free elective | ||
4 |
Major Accounting knowledge and skills |
ACCT4100 | Advanced Financial Accounting I | Compulsory |
ACCT4110 | Advanced Financial Accounting II | Compulsory | ||
ACCT4120 | Advanced Management Accounting | Compulsory | ||
ACCT4130 | Computerised Accounting for Small Businesses | Compulsory | ||
ACCT4140 | Financial Statement Analysis | Compulsory | ||
ECON4120 | Trade Theories and Policies | Compulsory | ||
ENGL4111 | English for Professional Purpose I | Compulsory | ||
ENGL4112 | English for Professional Purpose II | Compulsory | ||
MGMT3130 | Total Quality Management | Compulsory | ||
MGMT4140 | Strategic Management | Compulsory | ||
See below | Major elective 1 (see Table 2) | Free elective | ||
See below | Major elective 2 (see Table 2) | Free elective | ||
- |
Table 1 | BUSS0131 | Environmental Management System | Free elective |
COMM3120 | Business Communication | Free elective | ||
FREN1101 | French I * | Free elective | ||
FREN1102 | French II * | Free elective | ||
HIST0110 | Macao History and Culture | Free elective | ||
JAPN1101 | Japanese I * | Free elective | ||
JAPN1102 | Japanese II * | Free elective | ||
LLAW0120 | Macao Basic Law | Free elective | ||
MAND1101 | Putonghua I * | Free elective | ||
MAND1102 | Putonghua II * | Free elective | ||
MGOV0110 | Introduction to International Relations | Free elective | ||
PADM0120 | Introduction to Public Administration | Free elective | ||
PORT1101 | Portuguese I * | Free elective | ||
PORT1102 | Portuguese II * | Free elective | ||
PSYC0110 | Introduction to Psychology | Free elective | ||
SOCI0110 | Interpersonal Skills | Free elective | ||
SOCI1130 | Introduction to Sociology | Free elective | ||
TOUR2120 | Tourism Management | Free elective | ||
- |
Table 2 | MGPO0140 | Project Report I | Free elective |
MGPO0141 | Project Report II | Free elective | ||
ECON0130 | Intermediate Macroeconomics | Free elective | ||
FINA0130 | Portfolio Analysis | Free elective | ||
FINA0140 | Financial Risk Management | Free elective | ||
LLAW0140 | Company Law | Free elective | ||
MGPO0142 | Practicum | Free elective |
* Students must complete the relevant language subject Level I before taking Level II.
ENTRY REQUIREMENTS
The entry requirements are defined in the University’s Academic Regulations Governing Bachelor’s Degree Programmes. An applicant shall be considered for admission if s/he:
- holds a qualification not lower than Grade 12 or the equivalent, and
- fulfils other programme-specific admission criteria.
An applicant of age 23 or above, proven to possess relevant capabilities (especially in the entrance examination(s) of the University), shall be considered for admission to a bachelor’s degree programme with a waiver on the qualification requirement stated above.
More details about admission are available here.
STUDENT FEEDBACK
Each student is allocated a year tutor who provides general academic and pastoral support throughout the whole period of study. Year tutors are the first point of contact in matters stated above. Various communication channels are available for students to express their opinions and suggestions, such as via their respective year tutors, student representatives, programme coordinators and assistant programme coordinators, and dialogue meetings at different levels. The dialogue meetings serve as platforms for consultation and discussion between students and respective personnel ranging from the programme, the faculty, the academic support and administrative units, to the university management. Feedback is made by respective personnel to every issue raised by the students during the meeting with follow-up actions tracked. Student surveys are conducted in every learning module on a semesterly basis to collect students’ opinions regarding the delivery of the modules. User satisfaction surveys are conducted annually on central student services. Feedback collected via these surveys will be followed up by the academic units or respective departments.
STUDENT SUPPORT
Students will receive an orientation about their four years of study at the beginning of the first year. Year tutors are appointed to individual students upon admission to provide academic and pastoral support throughout the period of study in the programme. Students may seek academic advices from their year tutors or programme coordinators regarding their learning path/plan and registration of learning modules.
In individual learning modules, the instructors’ office hours and contact information are made accessible to students for any questions regarding their study. Students’ learning engagement and performance will be reviewed on a regular basis by year tutors and programme coordinators to identify learning needs and provide relevant support. Students’ learning performance and progression will also be reviewed by the programme examination board to ensure their learning is adequately supported and their progress is on track.
Counselling services, careers services and student support services are accessible to all students through the Student Affairs Office. A wide variety of extracurricular activities (e.g. seminars, workshops, exchange opportunities, fieldtrips etc.) are available via the Student Affairs Office. Students may make full use of the variety of learning oppportunities, both curricular and extracurricular, to develop their academic and holistic capabilities for their future careers or further studies.
SUPPORT FOR STUDENTS WITH DISABILITIES
A university-wide policy is in place 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 University, 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.
ADDITIONAL RELEVANT INFORMATION
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