BA (Hons) Accounting

There is a considerable demand from employers globally for accountancy graduates and there is a skills shortage at technician level, for which this programme makes provision. Past experience suggests that a significant proportion of graduates will obtain graduate training places in finance sections of businesses, the public sector etc.

Course structure:

The 3-year BA (Hons) degree in Accountancy is specifically designed to provide students with a sound theoretical and practical knowledge of all the key accountancy-related areas.

Bachelor Year 1		Bachelor Year 2		Bachelor Year 3
Duration: 9 months		Duration: 9 months		Duration: 12 months
Modules: - Principles of Accounting - Business Law - Economics - Principles of Management - Principles of Information System - Business Statistics - International Business   Environment - Cost Accounting		Modules: - Financial Accounting II - Company & Partnership Law - Auditing I - Taxation I - Management Information   System - Corporate Finance - Managerial Accounting - Financial Markets &   Institutions		Modules: - Advanced Taxation - Advanced Financial Reporting - Auditing and Corportate Governance - Advanced Financial Management - Strategic Management - Advanced Performance Management - Investment Management   *Subject to Validation
Intake Jan / Apr / July / Oct		Intake Jan / Apr / July / Oct		Intake Feb / Jun / Oct
Delivery		Delivery		Delivery
This is a 9-months programme, comprising 3 terms. Each term is of 12 weeks duration, including 11 weeks of formal class time and independent study. Formal class time will consist of 2 hours of lectures and 3 hours of tutorials per week. Examination will be held on week 12. Students will take 2or 3 modules per term.		This is a 9-months programme, comprising 3 terms. Each term is of 12 weeks duration, including 11 weeks of formal class time and independent study. Formal class time will consist of 2 hours of lectures and 3 hours of tutorials per week. Examination will be held on week 12. Students will take 2or 3 modules per term.		This is a 12-months program comprising of 2 semester. Each semester is of 6 months duration.
Entry requirements		Entry requirements		Entry requirements
Singaporean / PR * EASB Foundation Programme OR * 2 GCE 'A' levels with pass in General Paper OR * 5 GCE 'O' levels with pass in English (Grades 1-6) OR * 3 GCE 'O' levels with pass in English (Grades 1-6) and minimum 3 years working relevant experience AND * All applicants must be 17 years of age at time of application International Students * EASB Foundation Programme OR * High School certificate or equivalent * Proficiency in English Language AND * All applicants must be 17 years of age at time of application		Singaporean / PR * EASB Year 1 in Accountancy OR * EASB Year 1 in Business Management with bridging units OR * Equivalent academic qualification from a recognised higher learning institution International Students * EASB Year 1 in Accountancy OR * EASB Year 1 in Business Management with bridging units OR * Equivalent academic qualification from a recognised higher learning institution * Proficiency in English Language		Singaporean / PR * EASB Year 2 in Accountancy OR * EASB Year 2 in Business Management with bridging units OR * Relevant Polytechnic Diploma International Students * EASB Year 2 in Accountancy OR * EASB Year 2 in Business Management with bridging units OR * Equivalent academic qualification from a recognised higher learning institution * Proficiency in English Lanaguage (Minimum EASB ETEDP Level 3/IELTS 6.0/TOEFL 550)
Assessment and Awards		Assessment and Awards		Assessment and Awards
Assessment for most modules comprise of coursework (30%) and a 3 hours written examination (70%) towards the end of the term. The coursework may include case study analysis, review of published journals or conference articles, laboratory assignments, research reports and tutorial participation. Upon successful completion of all 8 modules, the student will be awarded the EASB Diploma in Accountancy.		Assessment for each module comprises coursework (30%) and a written examination (70%). The coursework may include case study analysis, review of published journals or conference articles, laboratory assignments, research reports and tutorial participation. Upon successful completion of all 8 modules, the student will be awarded the EASB Advanced Diploma in Accountancy		Assessment for each module comprises oral presentations, essays, reports, computer applications and examinations. Upon successful completion of the course, students will be awarded the University of Wales, Cardiff Bachelor of Arts (Hons) in Accountancy Degree.
Fees		Fees		Fees
International Students Full Time Course Fees SG$6,300.00 Examination Fees SG$1,050.00 Application and Enrolment SG$300.00 Sponsorship SG$300.00 Escrow Bank Charge / Insurance Charge SG$300.00 Total SG$8,250.00 Singaporean Students Full Time Course Fees SG$6,300.00 Examination Fees SG$1,050.00 Application and Enrolment SG$150.00 Total SG$7,500.00 Part Time Course Fees SG$4,500.00 Examination Fees SG$1,050.00 Application and Enrolment SG$150.00 Total SG$5,700.00 *All prices are subject to prevailing GST of 7%		International Students Full Time Course Fees SG$7,400.00 Examination Fees SG$1,050.00 Application and Enrolment SG$300.00 Sponsorship SG$300.00 Escrow Bank Charge / Insurance Charge SG$300.00 Total SG$9,350.00 Singaporean Students Full Time Course Fees SG$7,400.00 Examination Fees SG$1,050.00 Application and Enrolment SG$150.00 Total SG$8,600.00 Part Time Course Fees SG$5,200.00 Examination Fees SG$1,050.00 Application and Enrolment SG$150.00 Total SG$6,400.00 *All prices are subject to prevailing GST of 7%		International Students Full Time Course Fees SG$10,800.00 Examination Fees SG$1,600.00 Application and Enrolment SG$300.00 Sponsorship SG$300.00 Escrow Bank Charge / Insurance Charge SG$300.00 Total SG$13,300.00 Singaporean Students Full Time Course Fees SG$10,800.00 Examination Fees SG$1,600.00 Application and Enrolment SG$150.00 Total SG$12,550.00 Part Time CourseFees SG$9,800.00 Examination Fees SG$1,600.00 Application and Enrolment SG$150.00 Total SG$11,550.00 *All prices are subject to prevailing GST of 7% * Subject to Matriculation by University

Module Synopsis

Bachelor Year 1

Principle of Accounting

This module will cover the principles behind the construction of financial reports. Topics covered include the double entry recording system, financial statements, statement of cash flows, accounting standards, accounting equation, financial ratio analysis, valuation and measurement of assets and liabilities and accounting for partnership formation and liquidation.

Business Law

This is an introductory module dealing with some of the key areas of business law. The topics covered include a general introduction to law; law of contract; law of tort; formation of legal entities; legal issues of negotiable instruments; law relating to partnerships, agency and trusts; and legal guidelines on intellectual property, trademarks, patents and copyrights.

Principle of Economics

This module provides an introduction to microeconomic and macroeconomic theories and policies. Topics covered include demand and supply; applications of supply and demand; various market structures; governmental roles in economy; unemployment; production and exchange; economic aggregates such as aggregate production and employment, the general level of prices and inflation, exchange rates, and the balance of payments. Current world economic trends will also be discussed.

Principles of Management

This module is designed to provide students with an overview of the key functions of management. It focuses on the foundations of management covering the essential concepts and provides a sound understanding of these key management issues. Topics include traditional functions of management; organisational designs; managing changes and innovation; individual dimensions of organisations' behaviour; perception and learning; communication and motivation; group interactions and group dynamics; leadership and control; influences of technology on management.

Principles of Information System

This module provides an introduction to information systems and information technology for business students to help them to learn how to use and manage information technologies, conduct electronic commerce, improve decision-making, and gain competitive advantage in the marketplace. It therefore emphasizes on the role of Internet technologies as a technology platform for electronic business, commerce, and collaboration within and among corporations. The aim of this unit is to introduce you to the concepts and methods of business information technology and its application to practical business situations.

Business Statistics

This module provides a basic understanding into the applications of statistics in business decision-making. It also provides the foundation to common quantitative modules in the Advanced Diploma and undergraduate degrees. The topics covered are financial mathematics; measures of location and dispersion; probability, random variables and expected values; sampling design; estimation and testing using the normal and t-distributions; and simple and multiple regression and correlation. The emphasis is on practical applications to accounting, economics, finance, management and marketing.

Cost Accounting

This module focuses on the accumulation of costs of a firm's products and services.  Students will be equipped with a thorough understanding of the various cost concepts and measurement systems used in today's manufacturing and service industries.  The topics include among others a basic understanding of the cost behaviour, cost allocation methodology and measurement, various costing systems and approaches, etc.  In addition, there will be discussions on contemporary issues and challenges by cost accounting professionals and the practical cost management problems in the collation of cost information.

International Business Environment

International Business Environment is the foundation on environmental factors faced in the context of global business issues.  On completion of this module, you will be able to have a basic understanding of the complexities in the various issues relevant to international business.

Bachelor Year 2

Financial Accounting II

This unit provides an overview of the financial reporting environment; arrangements for regulating external financial reporting including Corporations Law, accounting standards, purpose of general purpose financial reports. 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 date events and segment reporting. The balance sheet: Equity: reserves, 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

Company and Partnership Law

This course covers the law of business organizations, such as sole traders and partnerships, and a comprehensive study of company legislation.  It deals with aspects of 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.

Auditing I

The course 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 an the environment in which the auditor operates.

Topics include and 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; verification and account balances; completing the audit; reporting; internal audit and public sector audit; professional ethics and responsibilities of auditors; and auditor's legal exposure.

Taxation I

The course 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.

Management Information System

The focus of this module is on providing the business students with a fundamental knowledge of management science applications and management information systems development and implementation in business.  It covers the basic concepts of linear programming, network analysis, decision theory, and simulation and their applications to a range of business decisions.  It looks at the basic tools and techniques for analyzing, designing, implementing, and reviewing information systems as well as the management challenges of e-Business.  Most of all, it aims to produce students with an understanding of mathematical and systems modeling techniques.

Corporate Finance

This subject aims to give students an understanding of the conceptual framework of business finance and to develop the skills of analysis and evaluation needed in applying the concepts to the practical situation.  It also aims to help in understanding how financial management can assist management in source and utilisation of funds.   It contains a critical examination of the theory and practice of financial management, investment decisions and dividend policy.

Managerial Accounting

The subject provides students with knowledge of the various cost concepts and systems in manufacturing and service sectors. In addition, the coverage includes cost measurement and allocation, activity based costing, just-in-time management, essentially for an efficient management of cost.  A practical approach to the use of cost management tools will be taught considering today's highly competitive business environment where strategic pricing and business positioning are vital for business survival

Financial Markets and Institutions

This module aims to cover various financial markets, instruments, and institutions, with the primary focus on the capital raising and financing activities of firms at different stages in their life cycle.  The perspective will typically be that of a firm wishing to raise capital, though the course will quite often also examine financing transactions from the viewpoint of the participating financial intermediary.  The course analyses financing choices for young firms for which there exists little or no security price information and then examines capital raising issues relevant to larger, listed firms.  Topics include the decision to go public, mechanics and pricing of initial public offerings, role of investment bankers in IPOs, privatization, bank and public debt markets, securitization, 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.

Bachelor Year 3 (ACCA Accredited) *Subject to Validation

Advanced Taxation

This module builds on the knowledge gained in Taxation and aims to provide the students with an understanding of the calculation of the corporation tax and VAT liabilities of a limited company, the capital gains tax liabilities of individuals and business, the taxation of partnerships and the international aspects of taxation relating both to individuals and companies.  The assessment in this module enables students to secure exemption from the relevant ACCA examination.

 Advanced Financial Reporting

This module aims to build on the knowledge, written, numerical problem solving skills gained in Financial Reporting and to provide an understanding of the theory and the regulatory environment of financial reporting and of the contents and requirements of the principle accounting standards.  The assessment in this module enables students to secure exemption from the relevant ACCA examination.

Auditing and Corporate Governance

This module builds upon the basic foundations developed in Auditing. Students should be able to apply advanced auditing techniques as well as dealing with corporate governance in audit and general auditing practice.  Students should be able to apply the principles of auditing to situations that they may meet in practice and critically evaluate the role of the auditor. The assessment in this module enables students to secure exemption from the relevant ACCA examination.

Advanced Financial Management

The module complements other 3rd year modules in the finance area, particularly investment management and taxation. It does more than any other module to integrate various aspects of students’ accounting studies from the viewpoint of the finance director or treasurer. The assessment in this module enables students to secure exemption from the relevant ACCA examination.

Strategic Management

This module is the major integrative element in the final phase of business studies courses. It builds on the knowledge and skills acquired in earlier modules to enhance critical awareness of senior management decision-making. It addresses strategic management as a complex agenda of fundamental questions and problems that concern organizations and their future development. In order to address this complexity and generate a richer picture of organizations, the module also considers the context or environment in which an organization performs and the individuals whose actions help shape organizational performance.

Advanced Performance Management

Investment Management

Building on the level two module Investment and Risk this module looks at the theories in Investment Management and their applications in financial decision making from both the corporate and individua perspective.

Updated on Jan, 2008