Bachelor of Business Administration in Accounting

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1.	General
1.1	These regulations are made under paragraphs 1 to 4 of the Regulations for the Award of Undergraduate Degrees.
1.2	In these regulations definitions shall apply as in the Regulations for the Award of Undergraduate Degrees and in the Interpretation Section of the Academic Rules and Regulations.
2.	Entry Requirements
2.1	To enter the Bachelor of Business Administration in Accounting programme through pathway 1 or the Bachelor of Business Administration with Honours in Accounting programme through pathway 1, a student shall normally possess a recognized Associate Degree or Higher Diploma in a business-related area (or its equivalent).

3.	Bachelor of Business Administration in Accounting (BBAACT)
3.1	To be eligible for the award of the degree of Bachelor of Business Administration in Accounting, a student shall:
	3.1.1	comply with the Regulations for Admission, Registration and Maintenance of Status; and
	3.1.2	comply with the Regulations for the Award of Undergraduate Degrees; and
	3.1.3	obtain at least 120 credits of which no more than 40 credits shall be obtained at Foundation level; and
	3.1.4	obtain at least 100 credits in courses prescribed by the regulations as appropriate to the degree for which notice has been given, including at least 20 credits in courses at Higher level.
3.2	For the degree of Bachelor of Business Administration in Accounting, the University has prescribed that a student must:
	3.2.1	successfully complete 70 credits from compulsory courses (labelled CD in Table 1); and
	3.2.2	successfully complete 30 credits from courses within the Accounting concentration (labelled AC in Table 1); and
	3.2.3	successfully complete additional courses, as necessary, from any Foundation, Middle or Higher level courses offered by the University (other than GEN S100F), provided that, of the total 120 credits, no more than 40 are gained at Foundation level.
4.	Bachelor of Business Administration in Accounting (through Pathway 1) (BBAACT1)
4.1	To be eligible for the award of the degree of Bachelor of Business Administration in Accounting, a student who entered the programme through pathway 1 shall:
	4.1.1	comply with the Regulations for Admission, Registration and Maintenance of Status; and
	4.1.2	comply with the Regulations for the Award of Undergraduate Degrees; and
	4.1.3	obtain at least 40 credits in courses prescribed by the regulations as appropriate to the degree for which notice has been given.
4.2	For the degree of Bachelor of Business Administration in Accounting, the University has prescribed that a student who entered the programme through pathway 1 must:
	4.2.1	successfully complete 5 credits from either LAW B262 or FIN B280; and
	4.2.2	successfully complete 5 credits from MGT B399; and
	4.2.3	successfully complete 30 credits from courses labelled AC in Table 1.
5.	Bachelor of Business Administration with Honours in Accounting (BBAHACT)
5.1	To be eligible for the award of the degree of Bachelor of Business Administration with Honours in Accounting, a student shall:
	5.1.1	comply with the Regulations for Admission, Registration and Maintenance of Status; and
	5.1.2	comply with the Regulations for the Award of Undergraduate Degrees; and
	5.1.3	obtain at least 160 credits of which no more than 40 credits shall be obtained at Foundation level; and
	5.1.4	obtain at least 40 credits in courses at Higher level; and
	5.1.5	successfully complete the prescribed programme of studies.
5.2	For the degree of Bachelor of Business Administration with Honours in Accounting, the University has prescribed that a student must:
	5.2.1	successfully complete 70 credits from compulsory courses (labelled CD in Table 1); and
	5.2.2	successfully complete 50 credits from courses within the Accounting concentration (labelled ACC in Table 1); and
	5.2.3	successfully complete 20 credits from courses* within the Business electives (labelled BUS in Table 1); and
	5.2.4	successfully complete additional courses, as necessary, from any Foundation, Middle or Higher level courses offered by the University (other than GEN S100F), provided that, of the total 160 credits, no more than 40 are gained at Foundation level.
		* For students who wish to pursue Hong Kong Institute of Certified Public Accountants (HKICPA)'s Qualification Programme (QP), they are strongly advised to select ACT B417 as one of the Business elective courses for their degrees.
6.	Bachelor of Business Administration with Honours in Accounting (through Pathway 1) (BBAHACT1)
6.1	To be eligible for the award of the degree of Bachelor of Business Administration with Honours in Accounting, a student who entered the programme through pathway 1 shall:
	6.1.1	comply with the Regulations for Admission, Registration and Maintenance of Status; and
	6.1.2	comply with the Regulations for the Award of Undergraduate Degrees; and
	6.1.3	obtain at least 85 credits of which at least 40 credits shall be obtained in courses at Higher level; and
	6.1.4	successfully complete the prescribed programme of studies.
6.2	For the degree of Bachelor of Business Administration with Honours in Accounting, the University has prescribed that a student who entered the programme through pathway 1 must:
	6.2.1	successfully complete 15 credits from LAW B262, FIN B280 and MGT B399; and
	6.2.2	successfully complete 50 credits from courses within the Accounting concentration (labelled ACC in Table 1).
	6.2.3	successfully complete 20 credits from courses* within the Business electives (labelled BUS in Table 1).
		* For students who wish to pursue Hong Kong Institute of Certified Public Accountants (HKICPA)'s Qualification Programme (QP), they are strongly advised to select ACT B417 as one of the Business elective courses for their degrees.
7.	Each degree with Honours shall be conferred with a classification of First Class, Second Class (Upper Division), Second Class (Lower Division) or Third Class save that exceptionally a degree may be conferred without classification.
8.	Subject to the requirements of the relevant programme of study, each person on whom an Honours degree is to be conferred shall be assigned to a classification determined by the University according to its regulations.
9.	For the calculation of scores for honours classification purposes in the degree of Bachelor of Business Administration with Honours in Accounting, the University has deemed that “Group (a)” shall consist of the best 40 credits in courses at Higher Level. “Group (b)” shall consist of the best 40 credits in courses at Higher or Middle Level, where such credits are not taken into account in “Group (a)”. Further, that “X” shall equal two, that is “Group (a)” shall be weighted at twice the value of “Group (b)”.

Table 1 : Courses Currently on Offer (The phased out courses are listed in note 24)

Course Code	Course Title	Credits	Level	BBA	BBA (Hons)	Honours Classification Group
BIS B123 1,2,4	Business Computing Applications	5	Foundation	CD	CD	—
BUS B103 1,3	English and Communications for Business I	5	Foundation	CD	CD	—
BUS B104 1	English and Communications for Business II	5	Foundation	CD	CD	—
MGT B399 1,20	Management Policy and Strategy	5	Higher	CD	CD	a or b
ACT B210 1,2,6	Introduction to Accounting	10	Middle	CD	CD	b
BUS B273 1,2,5	Quantitative Analysis for Business	10	Middle	CD	CD	b
ECON A231 1,2,10	Introduction to Microeconomics	5	Middle	CD	CD	b
ECON A232 1,2,10	Introduction to Macroeconomics	5	Middle	CD	CD	b
FIN B280 1,8,17	Introduction to Financial Management	5	Middle	CD	CD	b
LAW B262 1,7,16	Business Law I	5	Middle	CD	CD	b
MGT B240 1,2	Principles and Practices of Management	5	Middle	CD	CD	b
MKT B250 1,2	Introduction to Marketing	5	Middle	CD	CD	b
Accounting Concentration
ACT B304 1,19	Accounting Information Systems	5	Higher	AC	ACC	a or b
ACT B313 1,8,9,17	Management and Cost Accounting	5	Higher	AC	ACC	a or b
ACT B331 1,11,18	Company Accounting I	5	Higher	AC	ACC	a or b
ACT B332 1,11,18	Company Accounting II	5	Higher	AC	ACC	a or b
ACT B405 1,8,9,17	Advanced Management Accounting	5	Higher	AC	ACC	a or b
ACT B407 1,13,18	Advanced Financial Reporting and Analysis I	5	Higher	AC	ACC	a or b
ACT B414 1,14,16	Taxation I	5	Higher	AC	ACC	a or b
ACT B416 1,15,19	Auditing I	5	Higher	AC	ACC	a or b
BUS B368 1,19	Business Issues and Ethics	5	Higher	AC	ACC	a or b
LAW B333 1,12,16	Company Law I	5	Higher	AC	ACC	a or b
Business Electives
ACT B408 1,13,18	Advanced Financial Reporting and Analysis II	5	Higher	AC	BUS	a or b
ACT B415 1,14,16	Taxation II	5	Higher	AC	BUS	a or b
ACT B417 1,15,19	Auditing II	5	Higher	AC	BUS	a or b
FIN B386 1,8,9,17	Financial Decision Making	5	Higher	AC	BUS	a or b
FIN B388 1	Banking System	5	Higher	—	BUS	a or b
FIN B389 1	Financial Markets	5	Higher	—	BUS	a or b
MGT B349 1,21	Managing Key Functions in Human Resource Management	10	Higher	—	BUS	a or b
IB B397 1,22	Global Issues in Management	5	Higher	—	BUS	a or b
MKT B365 1	Services Marketing	5	Higher	—	BUS	a or b

Notes :

1. Courses form excluded combinations with other courses. Only one of the courses of the excluded combinations can count towards an OUHK award. Students should refer to the list of excluded combinations for details.
    
2. The following is a list of phased out and replacement courses:
   
   

   	Phased out courses		Replacement courses
   	ACT B110; ACT B211 + ACT B212		ACT B210
   	BIS B120; BIS B220; BIS B121		BIS B123
   	BUS B170; BUS B270; BUS B171 + BUS B172; BUS B171 + BUS B272		BUS B273
   	ECON A130; ECON A230		ECON A231 + ECON A232
   	MGT B140		MGT B240
   	MKT B150		MKT B250

   
   

   
   The Senate of the University has resolved that credits awarded for these courses should be recorded at the level indicated above irrespective of the level at which it was offered at the time the student was awarded the credits for successful completion of the course.
   
   A student who has previously successfully completed the phased out course will not be permitted to register on the corresponding replacement course. Credits awarded for successful completion of the phased out course will be counted towards completion of the requirements of relevant programmes. The appropriate course code will appear on all transcripts of studies.

3. If students have successfully completed BUS B100, they are deemed to have satisfied the requirements for BUS B103.

4. BIS B220 has been replaced by BIS B121. If students have successfully completed BIS B220, they are deemed to have satisfied the requirements for BIS B121. BIS B121 has been replaced by BIS B123. If students have successfully completed BIS B121, they are deemed to have satisfied the requirements for BIS B123.

5. BUS B170 has been replaced by BUS B171 and BUS B172/BUS B272. If students have successfully completed BUS B170, they are deemed to have satisfied the requirements for BUS B171 and BUS B172/BUS B272. BUS B171 and BUS B272 have been combined into BUS B273. If students have successfully completed BUS B171 and BUS B272, they are deemed to have satisfied the requirements for BUS B273.

6. If students have successfully completed ACT B211 and ACT B212, they are deemed to have satisfied the requirements for ACT B210.

7. LAW B260 has been replaced by LAW B262 and LAW B263. If students have successfully completed LAW B260, they are deemed to have satisfied the requirements for LAW B262.

8. ACT B300, ACT B303, FIN B382/FIN B400 and ACT B401 are no longer available. Students will be deemed to have taken these courses inside the box if they have successfully completed the phased out courses as illustrated in the figure below:
   
   
   
   If students have successfully completed ACT B300, they are deemed to have satisfied the requirements for ACT B313 and ACT B405.
   
   If students have successfully completed FIN B382/FIN B400, they are deemed to have satisfied the requirements for FIN B280 and FIN B386.
   
   If students have successfully completed ACT B303, they are deemed to have satisfied the requirements for FIN B280 and ACT B313.
   
   If students have successfully completed ACT B401, they are deemed to have satisfied the requirements for FIN B386 and ACT B405.
    
9. Students who have successfully completed ACT B300, FIN B382/FIN B400, ACT B303 or ACT B401 before must take either one of the following when proceeding to Honours:
   
   

   i)		ACT B300, FIN B280 and FIN B386; or
   ii)		FIN B382/FIN B400, ACT B313, and ACT B405; or
   iii)		ACT B303, FIN B386 and ACT B405; or
   iv)		ACT B401, FIN B280 and ACT B313.

10. ECON A230 has been replaced by ECON A231 and ECON A232. If students have successfully completed ECON A230, they are deemed to have satisfied the requirements for ECON A231 and ECON A232.
     
11. ACT B301 has been replaced by ACT B331 and ACT B332. If students have successfully completed ACT B301, they are deemed to have satisfied the requirements for ACT B331 and ACT B332.
     
12. LAW B302 has been replaced by LAW B333 and LAW B334. If students have successfully completed LAW B302, they are deemed to have satisfied the requirements for LAW B333.
     
13. ACT B402 has been replaced by ACT B407 and ACT B408. If students have successfully completed ACT B402, they are deemed to have satisfied the requirements for ACT B407 and ACT B408.
     
14. ACT B404 has been replaced by ACT B414 and ACT B415. If students have successfully completed ACT B404, they are deemed to have satisfied the requirements for ACT B414 and ACT B415.
     
15. ACT B406 has been replaced by ACT B416 and ACT B417. If students have successfully completed ACT B406, they are deemed to have satisfied the requirements for ACT B416 and ACT B417.
     
16. If students have successfully completed ACT B323X/ACT B323, they are deemed to have satisfied the requirements for LAW B262, LAW B333, ACT B414 and ACT B415.
     
17. If students have successfully completed ACT B367X/ACT B367, they are deemed to have satisfied the requirements for FIN B280, ACT B313, FIN B386 and ACT B405.
     
18. If students have successfully completed ACT B430X/ACT B430, they are deemed to have satisfied the requirements for ACT B331, ACT B332, ACT B407 and ACT B408.
     
19. If students have successfully completed ACT B431X/ACT B431, they are deemed to have satisfied the requirements for ACT B304, BUS B368, ACT B416 and ACT B417.
     
20. If students have successfully completed MGT B399X, they are deemed to have satisfied the requirements for MGT B399.
     
21. If students have successfully completed MGT B349, they are deemed to have satisfied the requirements of MGT B341. However, MGT B349 can only be counted as 5 credits for course labelled BUS against the programme requirements of BBAHACCT or BBAHACCT1 respectively.
     
22. The course code MGT B397 has been revised as IB B397.  If students have successfully completed MGT B397, they are deemed to have satisfied the requirements for IB B397.
     
23. Courses presented in full time face-to-face mode are identical to courses with the same course code but without the suffix “F”. Students who have successfully completed courses presented in full time face-to-face mode are not allowed to take the same courses in the distance learning mode, and vice versa.
     
24. The following courses are no longer available. Students who have successfully completed any of these courses can have them counted for BBA or BBA(Hons) programmes, subject to requirements of relevant regulations.

March 2021