Study Pathway

BBA in Professional Accounting

About the Program

Curriculum - The minimum number of credits needed to fulfill the degree requirements are 120. Readers are strongly advised to pay attention to the supplementary notes appended at the end.

The curriculum consists of three parts:

  • University Common Core;
  • School Required Courses; and
  • Major Required Courses.

University Common Core (36 Credits)

The following courses are University Common Core required for all HKUST SBM students. They are required to study the corresponding credits in each of the specified area.

University Common CoreCredits
Humanities (H) 3
Social Analysis (SA) 3
Science and Technology (S&T) 3
Humanities - School sponsored course (H-SSC) 3
Social Analysis - School Sponsored course (SA-SSC) 3
Science and Technology - School sponsored course (S&T-SSC) 3
Chinese communication (C-Comm) 3
English communication (E-Comm: LANG1002 & LANG1003) 6
Quantitative reasoning (QR) 3
Core electives in H, SA, S&T, QR or Arts 6
Healthy lifestyle (HLTH 1010) 0
Subtotal credits 36

School Required Courses (43-44 credits)

Course CodeCourse TitleCreditsCredits taken
ACCT 2010 Principles of Accounting I 3 3
ACCT 2200 Principles of Accounting II 3
ECON 2103 or
ECON 2113
Macroeconomics or
Macroeconomic Theory (Required for BSc ECOF)
3
3
3
3
FINA 2303 Financial Management 3 3
ISOM 2010 Introduction to Information Systems 3
ISOM 2500 Business Statistics 3 3
ISOM 2700 Operations Management  3
MARK 2120 Marketing Management 3
MGMT 2010 Business Ethics and the Individual  2
MGMT 2110 Organizational Behavior  3
MGMT 2130 Business Ethics and Social Responsibility  2 2
SBMT 1111 Business Student Induction
LABU 2040 Business Case Analyses  3
LABU 2060 Effective Communication in Business 3 3
  Subtotal credits   40

Students also required to take one of the following Mathematics courses

Course CodeCourse TitleCreditsCredits taken
MATH 1003 Calculus and Linear Algebra 3 3
MATH 1012  Calculus IA 
MATH 1013  Calculus IB 
MATH 1020  Accelerated Calculus 
MATH 1023  Honors Calculus I  3

Major Required Courses (28 credits)

Course CodeCourse TitleCredits
ACCT 3010 Financial Accounting I 3
ACCT 3020  Financial Accounting II 
ACCT 3210  Advanced Management Accounting 
ACCT 3610  Functions of Law in Society and Business 
ACCT 3880  Professional Excellence Program 
ACCT 4010  Advanced Financial Accounting 
ACCT 4410  Taxation 
ACCT 4510  Auditing 
ACCT 4610  Company Law 
MGMT 4210  Corporate Strategy 
  Subtotal credits 28

Notes:

  1. E-Comm: LANG1002 & LANG1003 must be taken in the first year of study
  2. Do not enroll in SOSC1440 “Introduction to Economics” and COMP1001 “Exploring Multimedia and Internet Computing”.  These two courses are exclusions to the School Required Courses ECON2103/2113/2123, and ISOM2010, respectively.
  3. Under a normal study pathway, students are advised to enroll in 12 credits University Common Core (including the E-Comm above) in Year 1; 9 credits in Year 2; 9 credits in Year 3 and 6 credits in Year 4.
  4. The total credits prescribed above amount to 107-8.  In order to accumulate the required credits for graduation of 120, students need to enroll in at least 4 to 5 additional courses.
  5. Students admitted to SBM through School-based admission, they will be choosing their majors upon the completion of the third semester.

Course Offering

The HKUST BBA in Professional Accounting is offered in 4-year full-time mode.

FALL SEMESTER
Year 3 (Sep - Dec)
  • Major Required Courses
  • ACCT 3010 Financial Accounting I (3 credits)
  • ACCT 3610 Function of Law in Society and Business (3 credits)
  • ACCT 3880 Professional Excellence Program (1 credit)
  • Subtotal credits: 7
SPRING SEMESTER
Year 3 (Feb - May)
  • Major Required Courses
  • ACCT 3020 Financial Accounting II (3 credits)
  • ACCT 3210 Advanced Management Accounting (3 credits)
  • Subtotal credits: 6
FALL SEMESTER
Year 4 (Sep - Dec)
  • Major Required Courses
  • ACCT 4010 Advanced Financial Accounting (3 credits)
  • ACCT 4510 Auditing (3 credits)
  • Subtotal credits: 6
SPRING SEMESTER
Year 4 (Feb - May)
  • Major Required Courses
  • ACCT 4410 Taxation (3 credits)
  • ACCT 4610 Company Law (3 credits)
  • MGMT 4210 Corporate Strategy (3 credits)
  • Subtotal credits: 9

Note: BBA in Professional Accounting has obtained the accreditation from both the academic and professional bodies. They include AACSB, HKICPA QP, ACCA, CPA Australia and The Taxation Institute of Hong Kong.