Curso de Licenciatura em Contabilidade
|Awarding institution 頒授機構||Macao Polytechnic University|
|Responsible academic unit 負責學術單位||Faculty of Business|
|Endorsement in the Official Gazette 政府公報批示||74/2021|
|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|
|MPU programme code 理大課程編號||4LACDI|
|FHEQ level of award FHEQ學歷水準||Level 6|
|QAA benchmark group QAA學科基準組別||-|
|Programme accredited by 專業認可機構||ACCA (Association of Chartered and Certified Accountants), CPA Australia, Hong Kong Council for Accreditation of Academic and Vocational Qualifications (HKCAAVQ)|
|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, Faculty of Languages and Translation, MPU-BELL Centre of English|
Institution(s) other than MPU that will provide some teaching to the programme
Programme description 課程簡介
The Bachelor of Accounting offers instruction in language, accounting concepts, computerized accounting and auditing, business finances, laws, managment, marketing, etc. It prepares a student for a career as an accounting and management professional in business, industry, government, or public accounting. Graduates will be exempted from nine papers of the Association of Chartered Certified Accountants (ACCA) examinations and have full foundation level exemption for CPA Australia.
Programme objectives 課程目標
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.
What will you be expected to achieve? 期望達到的成效
Upon completion of the programme, students are expected to have achieved the following learning outcomes in terms of academic contents, disciplinary skills, and attributes. The goal of the programme is to train accounting professionals who are competent as certified accounting practitioners.
Academic contents 學術內容
|A1||Accounting and management theories and practices|
|A2||Practical knowledge in professional reports|
|A3||Applicaton of General Accepted Auditing Procedures to audit environments|
Disciplinary skills‐ able to 學科技能
|B1||Demonstrate proficiency in business software applications and numerical techniques for analysis|
|B2||Describe the impact of social, cultural, financial, eco-political, legal and human factors in Macao and globally|
|B3||Analyse and think critically and present effective justification for persuasion|
|C1||To demonstrate competency to act independently or as a group while upholding integrity and professional ethical standards|
|C2||To demonstrate analytical thinking and persuasive skills|
|C3||To uphold professional ethical standards and corporate social responsibilities|
How will you learn? 如何學習
Through lectures, group projects, in-class discussions and quizzes, as well as other learning opportunities, students will acquire the learning outcomes expected from the learning modules. Laboratory exercises and coaching are used to enhance logical thinking and analytical skills. Extra-curricular activities such as information sessions, professional talks and/or webinars conducted by accounting bodies and CPA firms are arranged to enrich students' exposure and prepare them for future career development. These teaching methods are used throughout the programme structure and arrangement as the instructors see fit in delivering expected outcomes of the programme.
How will you be assessed? 如何評核
The programme schedules an annual examination board which considers all student academic profiles and agrees classifications and progression routes. Modules are assessed by a combination of assignments, projects, mid-term and final examinations. Explicit guidance on coursework requirement for each module is given, emphasising approaches to coursework of various types and how to avoid plagiarism, together with rules and procedures. Examinations are typically of a three-hour paper undertaken at the end of each semester. Examination papers will be reviewed by internal moderators and then by external examiners. All examination papers are required to go through paper and marked script moderation procedures. Samples of three marked examination scripts (high, medium and low grades) are sent to the external examiners for quality control. Re-sit examination will be given for qualified students who fail in the final examination. Re-sit marks are capped at 50%. Normally, students who fail again in the re-sit examination or those who fail to meet attendance requirement will be required to repeat the failed modules.
How is the programme structured? 課程架構
The programme is delivered over eight semesters spanning four years. Students are required to acquire 143 credits for graduation. The first and the second year cover fundamental knowledge in accounting and finance, business administration and general education. The third year is designed to extend the accounting skill sets that senior accounting professionals shall possess to perform effectively in the business environment. The final year is designed to enhance students’ theoretical thinking by covering various selected topics. During the first and the third year, students are able to choose free electives which they are interested in, acquiring more knowledge in foreign languages and gerneral education. During the fourth year, students are able to choose major electives which they are interested in, acquiring more in-depth knowledge in investment analysis, company law, economics and practicum.
Learning Module Title
Learning Module Code
Learning Module Selection Status
Year of Study
|Complete 1 module from the elective in group A||See below||3||Compulsory||1||Not applicable|
|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|
|Constitution and Basic Law||LLAW1110||2||Compulsory||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||2|
|Principles of Marketing||MRKT2100||3||Compulsory||2||1|
|Complete 2 modules from the elective in group B1 or B2||See below||6||Compulsory||3||Not applicable|
|Intermediate Accounting III||ACCT3120||3||Compulsory||3||1|
|Accounting Information Systems||ACCT3160||3||Compulsory||3||2|
|Complete 2 modules from the elective in group B1 or B2||See below||6||Compulsory||3||Not applicable|
|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|
|Electives - Group A|
|Environmental Management System||BUSS0131||3||Elective||1 or 3|
|Business Communication||COMM3120||3||Elective||1 or 3|
|French I *||FREN1101||3||Elective||1 or 3||1|
|French II *||FREN1102||3||Elective||1 or 3||2|
|Macao History and Culture||HIST0110||3||Elective||1 or 3|
|Japanese I *||JAPN1101||3||Elective||1 or 3||1|
|Japanese II *||JAPN1102||3||Elective||1 or 3||2|
|Macao Basic Law||LLAW0120||3||Elective||1 or 3|
|Putonghua I *||MAND1101||3||Elective||1 or 3||1|
|Putonghua II *||MAND1102||3||Elective||1 or 3||2|
|Introduction to International Relations||MGOV0110||3||Elective||1 or 3|
|Introduction to Public Administration||PADM0120||3||Elective||1 or 3|
|Portuguese I *||PORT1101||3||Elective||1 or 3||1|
|Portuguese II *||PORT1102||3||Elective||1 or 3||2|
|Introduction to Psychology||PSYC0110||3||Elective||1 or 3|
|Interpersonal Skills||SOCI0110||3||Elective||1 or 3|
|Introduction to Sociology||SOCI1130||3||Elective||1 or 3|
|Tourism Management||TOUR2120||3||Elective||1 or 3|
|Electives - Group B1|
|Project Report I||MGPO0140||3||Elective||4||1|
|Project Report II||MGPO0141||3||Elective||4||2|
|Electives - Group B2|
|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 MPU,
An applicant shall be considered for admission to a bachelor’s degree programme of the University if s/he
a) holds a qualification not lower than Grade 12 or the equivalent, and
b) 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 MPU), 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
Each student is allocated a year tutor who provides general academic and pastoral support throughout the four years 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 on 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 faculty or respective departments.
Academic support and guidance 教學支援及指導
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. In addition, 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, field trips 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.
Programme-specific rules and facts 課程特定的規則及事項
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 Year 4 Semester I ends. The required hours are 150. 3 credits are granted for the completion of the practicum.
Support for students with disabilities 身心障礙學生支援
Macao Polytechnic University has in place a university-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 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.
Links with employers, internship opportunities and transferable skills 與僱主的關係、實習機會及可轉移技能
The programme invites industry experts, professionals and senior business executives to share their academic and industrial experience with students so as to enrich students' learning experience. The programme also invites independent experts/advisors to provide comments and opinions regarding the programme development needs. Meetings with the advisory board members are arranged regularly to receive industrial opinions and keep abreast of emerging needs / trends in the market.