Menu
Print Friendly, PDF & Email
 
Diploma in Accountancy

The Diploma in Accountancy is designed to provide the theoretical and practical perspective of the accounting field to enable candidates make an effective contribution to an organisation as a junior manager upon graduation.

Programme Objective

To provide students with the knowledge and skills that will enable them to follow a career in all areas of accounting and a wide range of careers in business and finance.

To lay the foundation for future and continuing professional development.

To develop students’ competence and practical skills in accounting.

To provide students with the relevant knowledge and understanding of accounting as it relates to the wider business context.

Delivery Method

Generally the curriculums for all levels are taught over 4 terms of 12 weeks each. Modules are conducted in formal instructor-led classroom sessions where students are introduced to the course discipline. Each term will cover 2-3 modules with 54 contact hours per module. Lectures are 3-hour sessions and Tutorial 3-hour sessions weekly.

Delivery Schedule
 2018 Quarter 1
8 Jan 2018 -  6 Apr 2018 
 2018 Quarter 2
16 Apr 2018 - 29 Jun 2018 
 2018 Quarter 3
9 Jul 2018 - 21 Sep 2018 
 2018 Quarter 4
1 Oct 2018 - 28 Dec 2018 
AC1020 Business Law  AC1040 Principles of Management  AC1060 Business Statistics  AC1020 Business Law 
AC1030 Economics  AC1090 International Business Environment AC1210 Financial Accounting I AC1030 Economics 
AC1081 Cost Accounting AC1050 Principles of Information System     AC1081 Cost Accounting
 2019 Quarter 19
7 Jan 2019 -  5 Apr 2019 
 2019 Quarter 2
15 Apr 2019 - 28 Jun 2019 
 2019 Quarter 3
8 Jul 2019 - 20 Sep 2019 
 2019 Quarter 4
30 Sep 2019 - 27 Dec 2019 
AC1040 Principles of Management  AC1060 Business Statistics  AC1020 Business Law  AC1040 Principles of Management 
AC1090 International Business Environment AC1210 Financial Accounting I AC1030 Economics  AC1090 International Business Environment
AC1050 Principles of Information System     AC1081 Cost Accounting AC1050 Principles of Information System
Progression Pathway
Diploma in Accountancy
Mode & Duration
Full-time: 9 mths
Part-time: 9 mths
Intakes
{loadposition
 
Advanced Diploma in Accountancy

The Advanced Diploma in Accountancy is designed to provide the theoretical and practical perspective of the accounting field to enable candidates make an effective contribution to an organisation as a junior manager upon graduation.

Programme Objective

To provide students with the knowledge and skills that will enable them to follow a career in all areas of accounting and a wide range of careers in business and finance.

To lay the foundation for future and continuing professional development.

To develop students’ competence and practical skills in accounting.

To provide students with the relevant knowledge and understanding of accounting as it relates to the wider business context.

Delivery Method

Generally the curriculums for all levels are taught over 4 terms of 12 weeks. Modules are conducted in formal instructor-led classroom sessions where students are introduced to the course discipline. Each term will cover 2-3 modules with 50 contact hours per module. Lectures are 3-hour sessions and Tutorial 3-hour sessions weekly.

Delivery Schedule
 2018 Quarter 1
8 Jan 2018 -  6 Apr 2018 
 2018 Quarter 2
16 Apr 2018 - 29 Jun 2018 
 2018 Quarter 3
9 Jul 2018 - 21 Sep 2018 
 2018 Quarter 4
1 Oct 2018 - 28 Dec 2018 
AC 2131 Audit and Assurance AC 2260 Financial Management AC 2121 Company Law AC 2131 Audit and Assurance
AC 2081 Financial Markets and Institutions AC 2050 Management Information System  AC 2110 Performance Management AC 2081 Financial Markets and Institutions
AC 2041 Taxation I AC 2121 Company Law     AC 2041 Taxation I
 2019 Quarter 19
7 Jan 2019 -  5 Apr 2019 
 2019 Quarter 2
15 Apr 2019 - 28 Jun 2019 
 2019 Quarter 3
8 Jul 2019 - 20 Sep 2019 
 2019 Quarter 4
30 Sep 2019 - 27 Dec 2019 
AC 2260 Financial Management AC 2121 Company Law AC 2131 Audit and Assurance AC 2260 Financial Management
AC 2050 Management Information System  AC 2110 Performance Management AC 2081 Financial Markets and Institutions AC 2050 Management Information System 
AC 2121 Company Law     AC 2041 Taxation I AC 2121 Company Law
Progression Pathway
* Advanced Diploma in Accountancy
* Progression to Bachelor Degree is subject to articulation arrangement / mapping
Mode & Duration
Full-time: 9 mths
Part-time: 9 mths
Intakes
8 Jan 18 / 16 Apr 18 / 9 Jul 18 / 1 Oct 18
Registration
One Month Prior to Intake Dates
Average Teacher-Student Ratio
1:30
Assessment
Each module is assessed by academic work comprising written assignments, case study reports, essays, examination as determined by the subject profile. The assessment criterion varies from module to module and level to level.
Modules
  • 1. Performance Management
    • Students will learn the role of Management Accounting Decision Making, Performance Evaluation and Rewards. They will learn the difference between Management Accounting and Financial Accounting and how Cost Accounting Systems are designed and used for tracking and measuring resource consumption. Key topics will include Job Order Costing and Overheads Allocation, Costing and Value Chain, Cost-Volume-Pro t-Analysis; Incremental Analysis, Responsibility Accounting and Transfer Pricing, Use of Variances; Standard Costing, Operational Budgeting and Capital Budgeting.
  • 2. Management Information Systems
    • Students will learn about the changing role of Information Systems and the key challenges facing managers using information systems. They will be exposed to different kinds and types of information systems and how IS can be employed to support various business functions. Students will learn to manage IT infrastructure - hardware and software assets and data resources management; and the internet and the new IT infrastructure. Other key topics include systems development phases and life cycle, the importance of change management in implementing information systems, and information systems security and control.
  • 3. Financial Management
    • This module is designed for finance and business students to enable them to present and apply theories of corporate finance. Students will learn about the goals of managerial finance and the roles of financial managers and be exposed to financial and ratio analysis and its limitations. The core areas cover Financial Forecasting, Planning and Budgeting; Management of Working Capital; Sources of Finance; Time Value of Money and Capital Investment Appraisal; Capital Budgeting; Cost of Capital; Leverage and Capital Structure and Dividend Policy.
  • 4. Financial Reporting
    • This module provides an overview of the financial reporting environment; arrangements for regulating external financial reporting including corporations law, accounting standards, general purpose financial reports with particular reference to the balance sheet and income statement, principles underlying preparation of financial statements including format, general disclosure requirements, accounting policies, materiality, after reporting data events and segment reporting. The balance sheet: equity: reserves and share capital. liabilities: measurement, presentation and disclosure, debt capital, contingencies, and provisions. leases; classification criteria, accounting treatment and related issues. Accounting for employee entitlements and related issues. Assets:Including intangibles, measurement issues.
  • 5. Company Law
    • This module covers the law of business organisations, such as sole traders and partnerships, and a comprehensive study of company legislation. It deals with aspects related to the formation and management of companies. It also includes issues involved in contracting with a company, corporate finance issues, directors' duties, insider trading, protection of minorities and corporate rescues and reconstruction.
  • 6. Audit and Assurance
    • The module introduces the basic concepts and principles underlying auditing theory and practice, the objectives and reporting functions of the auditor and an understanding of the tools used by the auditor and the environment in which the auditor operates. Topics include introduction of the auditing environment, general principles and standards; audit overview and audit evidence; risk analysis, materiality and sampling; study and evaluation of internal control; auditing in an IT environment; verifcation and account balances; completing the audit; reporting; internal audit and public sector audit; professional ethics and responsibilities of auditors; and auditor's legal exposure.
  • 7. Taxation I
    • The module aims to provide students a practical understanding of the importance of the principles of taxation as applied to companies, partnerships, sole proprietorships, charities, clubs and associations. Students are expected to demonstrate their understanding of the principles through computational skills, which are assumed to be used by management for the most efficient course of actions.
  • 8. Financial Markets and Institutions
    • This module covers various financial markets, instruments, and institutions with the primary focus on capital raising and financing activities of firms at different stages in their life cycle. The course analyses financing choices for young firms for which there exists little or no security price information and then subsequently examines capital raising issues relevant to larger, listed firms. Topics include the decision to go public, mechanics and pricing of Initial Public Offerings (IPO), role of investment bankers in IPOs, privatisation, bank and public debt markets, securitisation, credit ratings, junk bond markets, equity financing and signaling, convertible debt financing, interest rate, currency and price risk management, and issues relating to corporate hedging.
 
}
Average Teacher-Student Ratio
1:30
Assessment
Each module is assessed by academic work comprising written assignments, case study reports, essays, examination as determined by the subject profile. The assessment criterion varies from module to module and level to level.
Modules
  • 1. Financial Accounting I
    • This module aims to develop students' understanding of the principles and concepts of accounting and enables students to prepare and evaluate accounting statements, systems and reports. The module will cover topic such as Accounting Principles; Control Accounts and Bank Reconciliation; Accounting for Stock; Fixed Assets Accountings; Errors & Incomplete Accounts; Sole Proprietorship & Final Accounts; Company Final Accounts; Sources and Uses of Funds; and Financial Ratio Analysis.
  • 2. Cost Accounting
    • This module is the foundation to the understanding of the principles and concepts of costing. Students will be taught the different principles, concepts, techniques, methods and systems of costing products and services. It also prepares the students for more advanced studies in management accounting at Advanced Diploma (Bachelor Year 2) level.
  • 3. Business Law
    • This module aims to provide students with an understanding of the precept of legal reasoning. It also forms the basis of professional and business relationship. Student will learn the fundamentals of Singapore legal system; and Law of Contract and be able to identify breaches of contract, and the appropriate remedies for such breaches. The module will cover other topics such as Agency; Sale of Goods;Insurance; Negotiable Instruments; Trademarks and Copyrights; Incorporation of Companies; and Duties of Directors and other Officers.
  • 4. Economics
    • In this module, students will learn the different economic systems and how the market works. They will exposed to the various micro-economic theories of demand and production, product pricing, market forms; price determination under perfect competition and imperfect competition, and the theory of distribution. In addition, students will learn the macro-economic theory of income and employment determination, National Income, Keynesian and monetarists' viewpoints, and the main macro-economic concerns of Inflation; Unemployment, as well as Macro-economic policies and International Trade.
  • 5. Principles of Management
    • This module introduces students to key challenges faced by managers in the new millennium. Learning includes the study of management concepts, management processes, and managerial roles in organization; classical, behavioral and contemporary viewpoints in management; organizational culture and social responsibility and ethics in management; planning and managerial decision making;organizing and organizational structure and design; leading, managing individuals and groups,motivation,leadership, employment relations and managerial control and control methods.
  • 6. Principles of Information System
    • This module provides students a general overview of information systems concepts and its application to practical business situation. Students will learn to differentiate between data and information and learn the key attributes of information and the various types and levels of information. Students will also be exposed to the major areas of IS knowledge including Information Technologies - hardware, software, networks, data resource management, and Internet-based technologies; Business Applications; and Systems Development Processes.
  • 7. Business Statistics
    • This module provides students an introduction to quantitative techniques which are widely applicable in business application. Students will be exposed to the various methods of Collections and Presentations of Numerical Information - survey methods, tabulation, graphs, charts and diagrams; Frequency Distributions - measures of location, measures of dispersion, and skewness; Relationships and Forecasting - correlation and regression, time series analysis, and simple forecasting; Index numbers - price relative methods and aggregate methods; and Probability and Statistical Inference.
  • 8. International Business Environment
    • This module is designed to provide students with the basic knowledge of international business and the implications of international business on organizations' strategies structure and functions, particularly in the fast pace of globalization. Students are exposed to all aspects of international business from international business theories, national and international environment, international legislation to international management as well as other related aspects.
 

Our Campus

9 Ah Hood Road
Singapore 329975
Tel: (65) 6252 5500
Email: enquiries@easb.edu.sg

Operation Hours

Monday - Friday
9:00 am - 6:00 pm
Saturday
9:00 am - 1:00 pm
Go to top