Applied Learning for Senior Secondary Students

Structure and Syllabus

Course Brochure

(Please click image to download the course brochure)

Course Highlights

• Acquiring the skills and knowledge of an accounting clerk
• Applying accounting knowledge to record business transactions using computer software
• Course syllabus is developed in the context of a SME
• Interactive learning (workshops, projects, case studies, presentation and visits)
• Medium of instruction: English / Chinese
• Site visits to CPA firms and HKIAAT

Articulation Pathway

• Graduates will be eligible to apply for the HKIAAT Certified Accounts Clerk (CAC) qualification (Application fee: HK$110)
• They will be exempted from Paper 1 "Fundamentals of Accounting and Computerized Accounts" of the AAT Examination under the HKIAAT New Qualification Framework
• Scholarships will be awarded to outstanding graduates
• For those who aspire to become a Certified Public Accountant, the HKIAAT offers a pathway for them to further progress
• Successful completion of the course is equivalent to one HKCEE pass for further studies or applying government jobs

Course Outline

1.	Course title	Practical Accounting for Small and Medium Enterprises
2.	Duration	180 hours
3.	Course Content	The course uses the daily operation of a small & medium enterprise (SME) as a blue print. Through different context, students will be able to understand various accounting operations in SMEs. These include: Relevant considerations in setting up a SME Daily transactions (including purchases of goods, purchases returns, payment made to trade creditors, sales of goods, sales returns, cash receipts from trade debtors, payments of expenses and cash receipts of other income, etc.) Year-end accounting reports Submission of financial statements Cost calculation and financial reporting for SMEs within the manufacturing sector Financial reporting for partnership in SMEs Evaluation of the business' profitability, liquidity and efficiency and capital structure Understanding principles of financial accounting
4.	Syllabus	English Chinese
5.	Entry requirements	Completion of F.3 and have been accepted for admission to F. 4
6.	Learning and teaching	The learning will be characterised by interaction between teachers and students and computer-aided teaching and learning. Students will have the opportunity to learn computer accounting software widely used by small and medium enterprises. Computer centres are available to participants. Accounting workshops, projects, case studies, presentation and visits will be an integral part of the learning experience.
7.	Facilities	A normal classroom as well as a computer laboratory with MYOB and/or DacEasy software installed will be provided for the teaching and learning activities.
8.	Assessment	Ongoing assessment comprising: Student participation - 10% Tests and assignments - 20% Project - 20% Examination - 50% Pilot Examination Paper ENGLISH CHINESE Paper 1 Paper 1 Paper 2 Paper 2 Students are required to pass both the ongoing assessment and examination.
9.	Qualifications and experiences of teaching staff	Hold a degree in an accounting-related discipline; Hold a post-graduate certificate/diploma in teaching or its equivalent; Have at least two years' teaching/relevant working experience (practical experience in the accountancy field is preferable); and Have hands-on experience in relevant software - MYOB, DacEasy, Excel, etc.