Year 1 Subjects
Year 2 Subjects
Year 3 Subjects
Year 4 Subjects
Elective Subjects

Year 1 Subjects
Code
Module
Credits
Duration
Pre-requisite
--- 
Complete 2 subjects from the elective in group A  

6
90 hrs
---
ACCT1100 
Principles of Accounting I  

This course is an introduction to financial accounting. It covers basic accounting rules and concepts including basic accounting cycles, inventories, and receivables to most organizations and some financial reporting issues.
3
45 hrs
---
ACCT1110 
Principles of Accounting II  

This course introduces concepts, principles and practice of financial accounting as a continuation of the previous course. Topics covered include accounting for long-term assets and liabilities, stock-holders’ equity, cash flow statement analysis, and interpretation of financial statements.
3
45 hrs
---
BUSS1100 
Introduction to Business  

This course provides an overview of the business world aiming at exploring business activities in relation to the economic events ranging from various economic systems, competitive business environment, market globalization, different forms of business ownership, management practices, and business practices.
3
45 hrs
---
BUSS1110 
Principles of Management  

This course introduces the basic concepts and fundamental processes of management. It explores a variety of contemporary management topics. Emphasis will be placed on primary activities such as planning, organizing, leading, and controlling.
3
45 hrs
---
COMP1100 
Business Software Applications  

This is an introductory course in Business Software Applications. This course also provides an introduction to computers and Microsoft Windows. After completing this course, students will have a firm knowledge and understanding of selected business office tools in practical uses.
3
45 hrs
---
COMP1110 
Business Computing with Internet Applications  

This course provides a foundation to Internet/Intranet technologies by teaching students on how to use Internet browsers. This course also focuses on the design and development of Web pages. It will cover the basic elements/structure of HTML documents, Web site development process and most importantly the different components used in Web pages.
3
45 hrs
---
ECON1100 
Microeconomics  

This course provides an introductory examination of microeconomics. Emphasis is placed on the market forces of supply and demand, the efficiency of markets, the economics of the public sector, firm behaviour and the organization of industry, and the markets for the factors of production.
3
45 hrs
---
ECON1110 
Macroeconomics  

This course provides an introductory examination of macroeconomics. Emphasis will be placed on understanding national and international economic policies. This course will attempt to identify some of the underlying factors of our society’s most serious economic problems.
3
45 hrs
---
ENGL1101 
English I  

This is the first of the two pre-intermediate level English courses. The course aims to increase students’ skills and competence in using English in general business situations. It will develop students’ use of the four language skills (speaking, listening, reading, and writing) with substantial emphasis being placed on oral and listening skills in class. Interaction is encouraged through many communicative activities. The integration of authentic materials also enhances the usefulness of the course. Language skills include: skimming and scanning techniques; telephoning; participating in discussions; greetings and small talk, etc.
3
45 hrs
---
ENGL1102 
English II  

This is the second of the two pre-intermediate level English courses. The course aims to enhance students’ skills and competence in using English in general business situations. It will develop students’ use of the four language skills (speaking, listening, reading, and writing) with substantial emphasis being placed on building up students’ confidence in using English. It also prepares students for Intermediate level courses. Interaction is encouraged through many communicative activities. The integration of authentic materials also enhances the usefulness of the course. Language skills include: dealing with conflict; presenting a product; socializing and entertaining, etc.
3
45 hrs
---
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Year 2 Subjects
Code
Module
Credits
Duration
Pre-requisite
ACCT2100 
Intermediate Accounting I  

This course covers various topics in financial accounting, including conceptual framework, accounting process, financial statements, time value of money, current assets, fixed assets, intangible assets, depreciation and amortization.
3
45 hrs
---
ACCT2110 
Intermediate Accounting II  

This course is a continuation of Intermediate Accounting I which further discusses the other topics in financial accounting, including current liabilities, stockholders’ equity, EPS, investment, revenue recognition, leases and cash flow statement.
3
45 hrs
---
BUSS1120 
Business Ethics  

This course covers corporate social responsibility, socially responsive management; ethical dilemmas in business, ethical reasoning and corporate programs, managing in diverse social systems, the corporation and public policy, antitrust and mergers. Topics include: Utilitarianism; deontology; rights of justice; Confucianism; ethics of value.
3
45 hrs
---
ECON2120 
Money and Banking  

This course provides an introductory examination of money and banking. Emphasis will be placed on financial markets, bank management, central banking and the conduct of monetary policy, and monetary theory. Topics include: The Central Bank; commercial banking system; monetary theory; monetary policy; international monetary system; international coordination of monetary policies.
3
45 hrs
---
ENGL2101 
English III  

This is the first of the two intermediate English courses. The course aims to provide students with the grounding in English necessary in business environments, both social and workplace settings. It will further develop students’ use of the four language skills (speaking, listening, reading, and writing) with substantial emphasis being placed on reading and writing skills for business correspondence. The integration of authentic materials also enhances the usefulness of the course. Language skills include: describing trends; writing emails and summaries, etc.
3
45 hrs
---
ENGL2102 
English IV  

This is the second of the two intermediate English courses. The course aims to provide students with the grounding in English necessary in business environments, both social and workplace settings. It will further develop students’ use of the four language skills (speaking, listening, reading, and writing) with substantial emphasis being placed on familiarizing students with English in terms of using the language in their future business-careers. It also prepares students for Upper-intermediate level courses. Language skills include: words and expressions to describe innovations; words for talking about quality control and customer service; writing letters, short articles and press releases, etc.
3
45 hrs
---
FINA2120 
Business Finance  

This course provides an introductory examination of business finance. It will cover the basic principles of finance and their applications to financial problems of business enterprises. Through illustration, discussion, and application, students will learn the tools and techniques that can be applied to understanding, evaluation, and resolution of financial problems.
3
45 hrs
---
HHRM2120 
Human Resources Management  

This course concentrates on the human resources management function of selection, performance, appraisal, training and development and compensation. Focus is also placed on current issues related to these functions.
3
45 hrs
---
LLAW2120 
Business Law  

This course aims to introduce to students the business law in various aspects of business and commerce commonly encountered in practice, and to enable them to apply the relevance of legal rules and practices to business problems and practical situations. Emphasis will be placed on understanding the legal environment in which business operates.
3
45 hrs
---
MATH2100 
Business Mathematics  

This course emphasizes the mathematics required in general business processes. It is designed to prepare students for the mathematical and analytical applications most useful in subsequent business and economic courses. Topics include: functions; systems of linear equations; exponential and logarithmic functions; mathematics of finance; matrix algebra; linear programming.
3
45 hrs
---
MATH2110 
Business Statistics  

This course is designed to introduce basic statistical principles, and techniques for data analysis in the context of solving business problems. Students will learn how to perform statistical analysis on various inferential real life situations. Topics include: organizing data; descriptive statistics; probability; discrete distributions; normal distribution; sampling and sampling distributions; estimation; hypothesis testing; correlation and regression analysis.
3
45 hrs
---
MRKT2100 
Principles of Marketing  

This course studies the role of marketing in society. It focuses on markets, marketing institutions, and marketing functions with emphasis on product, price, marketing communication, and marketing channel decisions.
3
45 hrs
---
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Year 3 Subjects
Code
Module
Credits
Duration
Pre-requisite
--- 
Complete 2 subjects from the elective in group A  

6
90 hrs
---
ACCT3120 
Intermediate Accounting III  

This course is a continuation of Intermediate Accounting I and II. It discusses the current solution adopted by FASB to handle financial accounting and reporting issues that have not been fully addressed in previous two intermediate accounting courses. Topics to be covered include factors affecting financial investment decisions, derivative financial instruments, foreign currency transactions, revenue recognition, accounting for deferred taxes, accounting changes and error analysis, pensions, leases, income taxes, and the statement of cash flows.
3
45 hrs
---
ACCT3130 
Cost Accounting  

This course introduces students to costing principles and techniques, and elements of management accounting which are used to make and support decision-making. Topics covered in this course include the nature and purpose of cost and management accounting, cost classification, behaviour and purpose, business uncertainties, cost accounting techniques under job and process costing, budgeting and standard costing, and short term decision-making techniques.
3
45 hrs
---
ACCT3140 
Taxation  

This course introduces different taxation systems and their sources. Strong emphasis will be placed on the Macao environment. Students will learn how to manage salary tax, profit tax, sales tax, and other indirect taxes. Topics include: Management of salary tax, profit tax, sales tax, and other indirect taxes.
3
45 hrs
---
ACCT3150 
Management Accounting  

This course builds upon cost accounting to prepare students for more specialized management accounting issues and techniques. Topics includes (i) specialist cost and management accounting techniques including ABC, targets, life-cycle, back-flush and throughput accounting; (ii) decision-making techniques including pricing, make-or-buy, linear programming and shadow pricing, etc.; (iii) budget types and systems with attention to behavioural aspects; (iv) standard costing and variances analysis; and (vi) performance measurement and control.
3
45 hrs
---
ACCT3160 
Accounting Information Systems  

This course introduces computer-based information systems and their application in the accounting function of business organizations. Students will learn the basic concepts and theories in accounting systems analysis, design and development. The role of the various subsystems within the total accounting system will also be examined.
3
45 hrs
---
ACCT3170 
Auditing  

This is an introductory course in basic auditing principles: internal control, the legal and professional responsibilities of the auditor, accepted auditing standards and procedures, preparation and presentation of reports and statements. Topics include: Audit planning and analytical procedures; internal control and control risks; fraud detection; audit plan and audit program.
3
45 hrs
---
ECON3120 
International Finance  

This course introduces the background on international financial markets. Emphasis will be placed on international markets and conditions from a macroeconomics perspective, focusing on external forces that can affect the value of an MNC (multi-national corporation), and from a microeconomic perspective that focus on how the financial management of an MNC can affect its value. Topics include: Economic exposure to “exchange risk”; hedging and speculation; offshore financing dealings in Eurocurrency; Eurobonds and international equity markets; international banking; international aspects of taxation.
3
45 hrs
---
ENGL3101 
English V  

This is the first of the two upper-intermediate English courses. The course aims to improve students’ use of the four language skills (speaking, listening, reading, and writing), as well as to develop their knowledge of grammar and vocabulary, at the internationally accepted standard of upper intermediate. It focuses on the accurate communication of information in a business environment. The integration of authentic materials also enhances the usefulness of the course. Communication skills include: dealing with communication breakdown; negotiating; handling difficult situations; reaching agreements and presentations, etc.
3
45 hrs
---
ENGL3102 
English VI  

This is the second of the two upper-intermediate English courses. The course aims to improve students’ use of the four language skills (speaking, listening, reading, and writing), as well as to prepare the students for Advanced level courses. It focuses on improving students’ ability to communicate in English in a wide range of business situations. The integration of authentic materials also enhances the usefulness of the course. Communication skills include: resolving conflict; asking and answering difficult questions; putting people at ease; summarizing in presentations, writing reports, etc.
3
45 hrs
---
FINA3120 
Financial Management  

This course provides an in-depth study of the theory and practice of corporate financial management including a study of a firm’s objectives, investment decisions, long-term and short-term financing decisions, working capital management, cash and inventory management, mergers and corporate control.
3
45 hrs
---
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Year 4 Subjects
Code
Module
Credits
Duration
Pre-requisite
--- 
Complete 2 subjects from either elective in group B1 or B2  

6
90 hrs
---
ACCT4100 
Advanced Financial Accounting I  

This course explores in depth the financial reporting issues and related disclosure relating to a group of companies with reference to both statutory and professional requirements. Emphasis will be placed on the methodology of preparing group accounts and the various accounting procedures unique to different reporting entities in preparing their financial statements. Accounting issues associated with inter-corporate investment activity that conveys significant influence or control as well as cross-border activities will also be addressed.
3
45 hrs
---
ACCT4110 
Advanced Financial Accounting II  

This course explores the technical difficulty relating to accounting for transactions involving foreign exchange in both operating and investing contexts, as well as the use of hedging technique to manage risks using such financial instruments as options and forward. Also included in this course are accounting procedure during bankruptcy and receivership proceeding, dissolution of partnership as well as its profit and loss sharing mechanism. Accounting treatments in a Not-for-profit making environments as well as governmental activities will also be addressed.
3
45 hrs
---
ACCT4120 
Advanced Management Accounting  

This course introduces students to the strategic role of management accounting for planning and controlling performance so that strategic objectives can be achieved through planning and control. Topics covered in this course include: (i) Strategic planning and control; (ii) Economic, fiscal and environmental factors; (iii) Performance measurement systems and design; (iv) Strategic performance measurement; (v) Performance evaluation and corporate failure; (vi) Current developments and emerging issues in management accounting and performance management.
3
45 hrs
---
ACCT4130 
Computerized Accounting for Small Businesses  

This course explores accounting as it is placed in a computerized accounting environment in a small business environment. This course is intended for students to gain knowledge and practices on computerized accounting to do basic areas of accounting such as payables, payrolls, depreciation, inventory, preparation of financial statements and reports.
3
45 hrs
---
ACCT4140 
Financial Statement Analysis  

This course provides an introduction to key accounting concepts and knowledge. Accounting objectives, conventions, standards and the rules that govern disclosure are examined. Other topics include ratio and cash flow analysis, analysis of inventories and analysis of long-lived assets.
3
45 hrs
---
ECON4120 
Trade Theories and Policies  

This course introduces the main concepts and methods of international trade theory and policy, and illustrates them with real-world applications. Students will learn the theoretical models underpinning in trade theories and policies. Topics include law of comparative advantage, factor endowments, tariff and non-tariff barriers, economic integration, subsequent economic effects and other trade theories.
3
45 hrs
---
ENGL4111 
English for Professional Purpose I  

This course focuses on advanced reading and writing skills in business communications. It covers audience analysis, purpose, message, and gives students plenty of opportunities to compose memos, letters, and formal reports for a variety of work situations. Students will also learn how to proofread business documents to ensure that they are clear, correct, concise, complete, consistent and courteous.
3
45 hrs
---
ENGL4112 
English for Professional Purpose II  

This course focuses on advanced listening and oral skills in business communications. It aims to develop students’ confidence in formal business settings with effective presentation skills covering a variety of business reporting and meetings. Students will also learn how to moderate a multiple-speaker presentation. Special attention will be paid to cross-cultural communication and ethical issues. Prerequisite: English for Professional Purpose I
3
45 hrs
ENGL4111
MGMT3130 
Total Quality Management  

This course describes the basic principles and tools of total quality management. Topics include: leadership, voice of customers, employee involvement, continual process improvement, and supplier partnership and performance measures, quality planning tools, quality function deployment, and statistical process control and failure mode and effect analysis.
3
45 hrs
---
MGMT4140 
Strategic Management  

This course provides students with an understanding and awareness of the underlying concepts and practical application of the basics of strategic management. Emphasis will be placed on (i) competitive advantage, (ii) SWOT analysis, (iii) resource-based view of the firm, and (iv) various strategy levels (functional, competitive and corporate). Topics include: the nature of strategic management; external and internal assessment; strategic analysis; strategy formulation; strategy implementation; challenges of strategic management; international strategic management.
3
45 hrs
---
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Elective Subjects - Group A
Code
Module
Credits
Duration
Pre-requisite
BUSS0131
Environmental Management System

This course presents the basic philosophy of environmental management system. It describes the impact of human activities on our environment including resource consumption, water quality, air quality, noise, and waste disposal. Integrated environmental tools including ISO 14000 environmental management system, life cycle, assessment and eco-labeling would also be covered. Topics include: Interaction between business, technology, and environment; resource consumption and its impact on ecosystem; basic forms of pollution; application of life cycle assessment and eco-labeling to product development and introducing their effects on business activities.
3
45 hrs
---
COMM3120
Business Communication

This course focuses on advanced writing and oral skills in business communications. It covers audience analysis, purpose, message, and gives students plenty of opportunities to compose memos, letters, and formal reports for a variety of work situations. It also aims to develop students’ confidence in formal business settings with effective presentation skills.
3
45 hrs
---
FREN1101
French I

This course develops students’ language skills. Particular emphasis is placed on listening, and on written and oral expression. Students learn to understand foreign language texts, use of the language correctly and confidently, and understand the foreign culture through foreign language learning. Topics include: listening, speaking, reading and writing.
3
45 hrs
---
FREN1102
French II

This is a continuation of French I which develops students’ language skills. Particular emphasis is placed on listening, and on written and oral expression. Students learn to understand foreign language texts, use the language correctly and confidently, and understand the foreign culture through foreign language learning. Topics include: listening, speaking, reading and writing.
3
45 hrs
FREN1101
HIST0110
Macao History and Culture

This course is an introduction to Macao’s history, emphasizing cultural and economic development. During this course, students will understand the unique social environment of Macao by knowing the integration of different cultures in local districts. Topics include: Macao’s economic heritage.
3
45 hrs
---
JAPN1101
Japanese I

This course develops students’ language skills. Particular emphasis is placed on listening, and on written and oral expression. Students learn to understand foreign language texts, use of the language correctly and confidently, and understand the foreign culture through foreign language learning. Topics include: listening, speaking, reading and writing.
3
45 hrs
---
JAPN1102
Japanese II

This is a continuation of Japanese I which develops students’ language skills. Particular emphasis is placed on listening, and on written and oral expression. Students learn to understand foreign language texts, use the language correctly and confidently, and understand the foreign culture through foreign language learning. Topics include: listening, speaking, reading and writing.
3
45 hrs
JAPN1101
LLAW0120
Macao Basic Law

This course covers the history of Macao SAR Basic Law, the principle of “one country, two systems”, the relationship between the Central Authorities and the Macao SAR, fundamental rights and duties of residents, political structure, economy, culture and social affairs, external affairs, interpretation and amendment of the Basic Law. Topics include: Macao SAR Basic Law; comparison of Basic Law between Hong Kong and Macao.
3
45 hrs
---
MAND1101
Putonghua I

This course aims to have students master the Pinyin system and use fairly fluent Putonghua in conversations in daily work and social situations. Training in correct pronunciation and sound differentiation will be emphasized in order to improve students’ ability to listen and speak Putonghua. Topics include: pronunciation and listening, etc.
3
45 hrs
---
MAND1102
Putonghua II

This is a continuation of Putonghua I which aims to have students master the Pinyin system, and use fairly fluent Putonghua in conversation in daily work and social situations. Training of correct pronunciation and sound differentiation will be emphasized in order to improve students’ ability to listen and speak Putonghua. Topics include: pronunciation and listening, etc.
3
45 hrs
MAND1101
MGOV0110
Introduction to International Relations

The basic characteristics of international relations including major problems and conflicts are covered in this course. The tradition and practices of different major nations in foreign affairs are explored. Topics include: The Cold War; the global south; the economics blocs; the politics of a new world.
3
45 hrs
---
PADM0120
Introduction to Public Administration

This course provides students with an overview of the field and profession of public administration. It offers a survey of social and historical environment of public agencies. Students will also be introduced with the characteristics and problems of bureaucracy in different political systems. Topics include: Public management; leadership and administration; distractive ethics; public personnel management; decision making and policy analysis; policy implementation; policy evaluation.
3
45 hrs
---
PORT1101
Portuguese I

This course develops students’ language skills. Particular emphasis is placed on listening, and on written and oral expression. Students learn to understand foreign language texts, use of the language correctly and confidently, and understand the foreign culture through foreign language learning. Topics include: listening, speaking, reading and writing.
3
45 hrs
---
PORT1102
Portuguese II

This is a continuation of Portuguese I which develops students’ language skills. Particular emphasis is placed on listening, and on written and oral expression. Students learn to understand foreign language texts, use the language correctly and confidently, and understand the foreign culture through foreign language learning. Topics include: listening, speaking, reading and writing.
3
45 hrs
PORT1101
PSYC0110
Introduction to Psychology

This course provides an understanding to both the central concepts and applications of psychology today together with an understanding of how these concepts are researched, investigated, and presented.
3
45 hrs
---
SOCI0110
Interpersonal Skills

This course forms an introduction to develop and assess one’s basic interpersonal relationship skills necessary for the effective use of self as a professional helper. Topics include: Interpersonal communication in business; perceptions and emotions; language and listening; conflicts and resolutions in relationships; group communication.
3
45 hrs
---
SOCI1130
Introduction to Sociology

This course provides an introduction to the basic sociological concepts, including some of the substantive concerns and findings of sociology, sources of data, and the nature of the sociological perspective.
3
45 hrs
---
TOUR2120
Tourism Management

This course provides an overview of tourism management by introducing different primal tourism concepts and theories and illustrating the impact of tourism industry in various domains. Influences of tourism policy on tourism organization are also discussed within the course.
3
45 hrs
---
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Elective Subjects - Group B1
Code
Module
Credits
Duration
Pre-requisite
MGPO0140
Project Report I

This is an integrated course which requires students to apply their knowledge and skills acquired in previous courses to accomplish a project by pursuing rigorous study in a selected topic in Accounting, Finance, Economics, or Business in general. Students are required to complete a project proposal by the end of this course before proceeding to Project Report II.
3
45 hrs
---
MGPO0141
Project Report II

Completion of Project Report I is a prerequisite for students to be enrolled in this course. Students continue on their selected study in this course, and are required to submit a report upon completing their study.
3
45 hrs
MGPO0140
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Elective Subjects - Group B2
Code
Module
Credits
Duration
Pre-requisite
ECON0130
Intermediate Macroeconomics

This course introduces a macroeconomic model which focuses on the fundamental determinants of output in the long run and short run, with the effects of the implementation of monetary and fiscal policies on the model variables. The micro-foundations of macroeconomics such as consumption demand and investment demand are also covered. Topics include: Economic growth and fluctuations; measuring economic performance; fiscal and monetary policy in the growth model; short-run fluctuations; financial markets and aggregate demand; adjustment process; macroeconomic policy; consumption demand; investment; foreign trade and exchange rate.
3
45 hrs
---
FINA0130
Portfolio Analysis

This course is an introductory course to investment and portfolio analysis. It will cover basic concepts of securities and securities markets. Through a discussion of the theoretical concepts, and demonstration of practical problems, students will be able to understand the rationale used by typical investors in applying portfolio management techniques to the investment environment. Topics include: Investment environment; modern portfolio theory; financial analysis; options; futures; investment management and portfolio performance evaluation.
3
45 hrs
---
FINA0140
Financial Risk Management

This course analyzes comprehensively how business should manage risk. It equips students with a general framework for understanding the effects of risk, the tools and methods used to manage risk, and the process of making risk management decisions.
3
45 hrs
---
LLAW0140
Company Law

This course provides students with knowledge of the legal aspects in corporate matters. Emphasis will be placed on understanding the legal environment in which a corporation operates. Local statutes will be referred to whenever appropriate.
3
45 hrs
---
MGPO0142
Practicum

This is a co-operative arrangement between the School of Business and business entities to provide highly selected students opportunities to practice their school acquired knowledge and to learn from professionals their conduct of business activities through coaching and field observation.
3
45 hrs
---
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Remarks:

*
Students must complete the relevant language subject Level I before taking Level II.

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Bachelor of Accounting (4LACDI)