Higher Diploma in Accounting and Finance

Principles of Management

The aim of this module is to provide students with an introduction to the principles and practices of management. Students will learn how to examine the nature of managerial work including strategy, operations and project management, control, ethics, structures and culture, organisational power, groups and teams, individual performance and stress, social responsibility and change management.

Quantitative methods

This programme introduces the basic concept of quantitative approaches to decision making. It introduces students to basic concepts of and methods of qualitative methods used by Management. Enables students to understand how to collate and present data, apply and range of statistical and operations research techniques.

Principles of Accounting

This module introduces students to the foundation and understanding of the principles and concepts of Accounting. Students will be exposed to the application of these accounting concepts in the preparation of financial statements for use by individuals, business, non-profit organisations and government institutions. Students will also be developing expertise in using these accounting principles and concepts in their analytical approach to financial problem-solving.

Principles of Economics

The module is an introduction to basic economic principles and concepts and how they apply to the business environment.  It introduces students to the global economy and reviews both the national and the global market. It establishes the framework for future programmes by providing students with an overview of fundamental micro and macroeconomic concepts.

International Business Management

This module promotes an integrative understanding of international business issues, particularly in relation to how new businesses are established. Students will develop a critical understanding of major trends and issues in international business, evaluate how global firms analyse their business environment and develop an understanding of multi-disciplinary management.

Data Analytics

This module will introduce students to the concepts and methods of business information technology and its application to practical business situations.  The goal is to help students to learn how to use and manage information technologies, conduct electronic commerce, improve decision-making, and gain competitive advantage in the marketplace.  It therefore emphasizes on the role of Internet technologies as a technology platform for electronic business, commerce, and collaboration within and among corporations.

Cost Accounting

This module is the foundation to the understanding of the principles and concepts of Costing.  Students will be taught the different principles, concepts, techniques, methods and systems of costing products and services.  It also prepares the students for more advanced studies in Management Accounting.

Principles of Banking and Finance

The study of the Principles of Banking and Finance is to equip students with the working knowledge of the characteristics and roles of banks and other financial institutions.  It discussed the regulation of financial institutions, the risks in banking and the main methods used for risk management.  It also exposes the students to the Forex and Derivatives markets and the future of Money. 

Taxation

The module will cover the Singapore Income Tax System as it applies to individual employees, investment income and business income.  The module is structured to provide an excellent foundation in the core areas of tax likely to be encountered   during the initial phase of tax experience and to prepare students for more advanced study in Taxation.

Auditing

Students will learn about the Regulatory Framework for the professional assurances services profession; the Professional Code of Ethics and Conduct for accountants, the auditing process which includes audit planning, review of internal control systems, compliance testing and substantive testing and finally reporting.

Corporate Finance

The study of Corporate Finance is to equip students with a working knowledge of the financial environment. Students will learn the tools and concepts needed for making financial decisions. The programme addresses the three main areas of Corporate Finance, namely, what long-term investments a corporation should take on; how should it finance its investments; and how should a corporation manage its everyday financial activities.

Financial Accounting

This module further develops students understanding of the principles and practices of financial accounting, so that they can appreciate the contribution it makes to the effective operation of a business. The module provides students with the knowledge and skills to help them apply current accounting standards, and critically appraise the underlying concepts and financial reporting methods.  Provides an introduction to Corporate Governance.

Business Law

This module will provide students with the general knowledge and understanding of the fundamentals of business law in Singapore. It covers major topics discussed in business law programmes providing clear examples and simplified cases.  The module contains many practical points and common clauses when drafting a contract.

Strategic Management

This module introduces the student to the theory and practice of strategic management, and the holistic way in which it draws upon a wide variety of managerial functions in its creation.  It will provide students with an understanding of the key concepts, theories and process integral to the strategic management of organisations.

Management Accounting

The primary aim is to extend students’ understanding of the theories, techniques and practices of management and cost accounting. This module will familiarise students with both the theoretical role and purposes of management accounting and with all the major aspects of management accounting practice and will enable them to better understand the various techniques, and issues surrounding them, by which accountants provide useful information to assist managers with the activities of planning, controlling, decision-making and performance measurement and management within organisations.

Professional Practice

This module aims to develop students’ knowledge and understanding of aspects of accounting and auditing represented in professional practice in public accounting firms. Specifically, the module aims to provide students with an understanding of ethical reasoning as applied to issues in professional practice and business.  Develop awareness of aspects of the development of the accounting profession.