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Bachelor of Commerce (Accounting)

Hong Kong & Philippines only


240 cp

3 years full-time or equivalent part-time.

An applicant must also comply with the Admission Rules.

Hong Kong: In cooperation with Caritas Francis Hsu College, Centre for Advanced and Professional Studies (CFHC). The Bachelor of Commerce (Accounting), delivered exclusively at CFHC, is a one year top-up program specifically designed for graduates of the Higher Diploma in Accounting Studies of CFHC or equivalent. More information on this course can be found at (Not offered in 2013)

Philippines: In cooperation with the Australian Institute of Higher Education. (

EFTSL value of units: All 10 cp units in this course have an EFTSL value of 0.125. Units with a cp value of a multiple of 10 have corresponding EFTSL values.

1. Admission Requirements

A student must also comply with the Admission Rules.
To be eligible for admission to the course, an applicant must have completed the following prerequisites at year 12 level, or equivalent:

Hong Kong1

  • Hong Kong Avanced Level Examination (HKALE), with at least 4 points in a minimum of two relevant 'A'; Level academic subjects
  • The majority of subjects in the final two years of high school taught in English language or an IELTS score of 6.0; or
  • Successful completion of the CFHC Higher Diploma in Accounting Studies.


  • Philippines High School Diploma; or
  • Western Australian Certificate of Education (WACE); and
  • The majority of subjects in the final two years of high school taught in English language or an IELTS score of 6.0;

Note: students admitted on the basis of the High School Diploma alone will be considered to be provisionally enrolled in the degree, and must pass the first eight units of the degree to be enrolled in the degree without provision. Provisional enrolment means that a student may not progress beyond the first year of the degree if they have not unconditionally passed all the units that constitute the first year of the degree.

2. Definitions
"Major": minimum of 80 cp from prescribed units.

3.  Completion Requirements

To qualify for the degree, a student must complete:
240 cp from the Schedule of Unit Offerings, consisting of:

  1. 100 cp from Core Units;
  2. 90 cp from the Accounting Major
  3. 50 cp from the Schedule of Unit Offerings

4. Progression within the Course
In all aspects of progress through the course, students will be advised by the Course Coordinator and bound by decisions of the ACU Faculty of Business Faculty Learning and Teaching Committee.

Schedule of Unit Offerings

Click here for Unit Descriptions

Prerequisite (Pre), co-requisite(Co) and incompatible (Inc) units are indicated in parentheses where applicable.

Core units

Unit Code Credit Points Unit Name
ACCT100 10 Principles of Accounting
BUSN110 10 Responsible Reasoning and Communication
BUSN202 10 Professional Ethics
ECON200 10 Principles of Business Economics
ISYS111 10 Fundamentals of Business Information Systems
LEGL101 10 Introduction to Law
MGMT100 10 Foundations of Management
MGMT304 10 Strategic Management (Pre:  completion of 150 cp including HRMG100 Management and People)
MKTG100 10 Principles of Marketing
STAT102 10 Business Data Analysis


Unit Code Credit Points Unit Name
ACCT204 10 Managerial Accounting A (Pre: ACCT100 Principles of Accounting)
ACCT207 10 Financial Accounting A (Pre: ACCT100 Principles of Accounting)
ACCT209 10 Financial Accounting B (Pre: ACCT207 Financial Accounting A)
ACCT300 10 Auditing and Assurance Services (Pre: ACCT100 Principles of Accounting)
ACCT303 10 Managerial Accounting B (Pre: ACCT204 Managerial Accounting A)
ACCT304 10 Accounting Theory (Pre: ACCT209 Financial Accounting B)
BAFN200 10 Principles of Finance (Pre: ACCT100 Principles of Accounting and STAT102 Business Data Analysis)
LEGL203/206 10 Hong Kong/Philippines Company Law
LEGL301/305 10 Hong Kong/Philippines Taxation Law (Pre: LEGL101 Introduction to Law)

1Off-shore delivery only. Not available to students residing in Australia.