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Advanced Diploma in Accountancy

The Advanced Diploma in Accountancy is designed to provide the theoretical and practical perspective of the accounting field to enable candidates make an effective contribution to an organisation as a junior manager upon graduation.

Programme Objective

To provide students with the knowledge and skills that will enable them to follow a career in all areas of accounting and a wide range of careers in business and finance.

To lay the foundation for future and continuing professional development.

To develop students’ competence and practical skills in accounting.

To provide students with the relevant knowledge and understanding of accounting as it relates to the wider business context.

Delivery Method

Generally the curriculums for all levels are taught over 4 terms of 12 weeks. Modules are conducted in formal instructor-led classroom sessions where students are introduced to the course discipline. Each term will cover 2-3 modules with 50 contact hours per module. Lectures are 3-hour sessions and Tutorial 3-hour sessions weekly.

Progression Pathway
* Advanced Diploma in Accountancy
* Progression to Bachelor Degree is subject to articulation arrangement / mapping
Mode & Duration
Full-time: 9 mths
Part-time: 9 mths
Intakes
January / April / July / October
Average Teacher-Student Ratio
1:30
Assessment
Each module is assessed by academic work comprising written assignments, case study reports, essays, examination as determined by the subject profile. The assessment criterion varies from module to module and level to level.
Modules
  • 1. Performance Management
    • Students will learn the role of Management Accounting Decision Making, Performance Evaluation and Rewards. They will learn the difference between Management Accounting and Financial Accounting and how Cost Accounting Systems are designed and used for tracking and measuring resource consumption. Key topics will include Job Order Costing and Overheads Allocation, Costing and Value Chain, Cost-Volume-Pro t-Analysis; Incremental Analysis, Responsibility Accounting and Transfer Pricing, Use of Variances; Standard Costing, Operational Budgeting and Capital Budgeting.
  • 2. Management Information Systems
    • Students will learn about the changing role of Information Systems and the key challenges facing managers using information systems. They will be exposed to different kinds and types of information systems and how IS can be employed to support various business functions. Students will learn to manage IT infrastructure - hardware and software assets and data resources management; and the internet and the new IT infrastructure. Other key topics include systems development phases and life cycle, the importance of change management in implementing information systems, and information systems security and control.
  • 3. Financial Management
    • This module is designed for finance and business students to enable them to present and apply theories of corporate finance. Students will learn about the goals of managerial finance and the roles of financial managers and be exposed to financial and ratio analysis and its limitations. The core areas cover Financial Forecasting, Planning and Budgeting; Management of Working Capital; Sources of Finance; Time Value of Money and Capital Investment Appraisal; Capital Budgeting; Cost of Capital; Leverage and Capital Structure and Dividend Policy.
  • 4. Financial Reporting
    • This module provides an overview of the nancial reporting environment; arrangements for regulating external financial reporting including corporations law, accounting standards, 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 data events and segment reporting. The balance sheet: equity: reserves and 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.
  • 5. Company Law
    • This module covers the law of business organisations, such as sole traders and partnerships, and a comprehensive study of company legislation. It deals with aspects related to the 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.
  • 6. Audit and Assurance
    • The module 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 and the environment in which the auditor operates. Topics include 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; verifcation and account balances; completing the audit; reporting; internal audit and public sector audit; professional ethics and responsibilities of auditors; and auditor's legal exposure.
  • 7. Taxation I
    • The module 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.
  • 8. Financial Markets and Institutions
    • This module covers various financial markets, instruments, and institutions with the primary focus on capital raising and financing activities of firms at different stages in their life cycle. The course analyses financing choices for young firms for which there exists little or no security price information and then subsequently examines capital raising issues relevant to larger, listed firms. Topics include the decision to go public, mechanics and pricing of Initial Public Offerings (IPO), role of investment bankers in IPOs, privatisation, bank and public debt markets, securitisation, 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.
 

Balestier Campus

9 Ah Hood Road
Singapore 329975
Tel: (65) 6252 5500
Email: enquiries@easb.edu.sg

Operation Hours

Monday - Friday
9:00 am - 6:00 pm
Saturday
9:00 am - 1:00 pm
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