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					MASTER       OF SCIENCE      IN ACCOUNTING

OBJECTIVES
The program aims:
a) to provide solid training in the principal areas of professional accounting so as to develop analytical skills in
    solving accounting and finance related problems.
b) to provide significant knowledge in the latest international financial reporting standards, business ethics,
    corporate governance and corporate social responsibility.
c) to provide a springboard toward gaining a first class professional accounting qualification (e.g. Macau CPA,
    ACCA, CPA Australia, etc).

ADMISSION REQUIREMENTS
Admission will be in accordance with the University Admission Regulations on Master's Degree. In addition,
applicants are required to provide TOEFL or IETLS scores for proof of their English proficiency if the language
of instruction in their undergraduate studies is not English. GMAT or GRE SCORES are also recommended.

MEDIUM       of INSTRUCTION
English (except China Taxation which may be taught in Chinese or a combination of English and Chinese)

COURSE TIME & VENUE
This Program runs for 2 years, from September 2010 to August 2012. The coursework runs for one academic year,
and students are normally given until the end of the 4th semester to complete their theses. Classes will be held on
the University of Macau campus* on weekdays, and on Saturday afternoons (2pm - Spm) if necessary, or on
weekends for specially designated courses.
* Please note that the majority of courses of the Master Degree Programs and Postgraduate Degree Program
offered by FBA will be conducted at the Adelson Advanced Education Center located at the Venetian Resort.

FEES
Please refer to the tuition fees table 2010/2011.   Tuition fees for this program are subject to annual review/change
without prior notice

Curriculum

For non-accounting     bachelor   degree holders
Subject                                                                                           Credit
Pre courses
Economics                                                                                                   0
Statistics                                                                                                  0

Part 1 Fundamental    Courses
Financial Accounting and Theory                                                                             3
                                                                                                            ,
Management Accounting                                                                                       j
                                                                                                            ,
Financial Management                                                                                        j
                                                                                                            ,
Financial Reporting and Analysis                                                                            j

Business Law                                                                                                3
                                                                                                            ,
Business Technology Management                                                                              j




Part 2 Core Courses
                                                                                                            ,
Advanced Financial Reporting                                                                                j
                                                                                                            ,
Corporate Governance and Social Responsibility                                                              j

Auditing and Assurance                                                                                      3
Choose J out of the following 2:
                                                                                                            ,
Performance Management and Control Systems                                                                  j


Taxation                                                                                                    3

Part 3 Research Component
                                                                                                            ,
Accounting Research Methods                                                                                 j


Thesis                                                                                                      6

Total Credits                                                                                              39
Note:
1. A Postgraduate Certificate in Accounting will be issued to a student who has completed all the courses in Part
    I listed above.
2. A Postgraduate Diploma in Accounting will be issued to a student who has completed all the courses in Part
    II listed above.
3. ALL courses listed in this program must be successfully completed for graduation. Failure to complete any
    core course will require that course to be successfully completed in the subsequent year.

For Accounting   bachelor   degree holders
Subject                                                                                           Credit
Pre courses
Economics**                                                                                           o
Statistics **                                                                                         o
Part 1 Fundamental    Courses
Financial Accounting and Theory                                                                       3
Management Accounting * *                                                                             3
Financial Management **                                                                               3
Financial Reporting and Analysis                                                                      3
Business Law                                                                                          3
Business Technology Management      **                                                                3

Part 2 Core Courses
Advanced Financial Reporting                                                                          3
Corporate Governance and Social Responsibility                                                        3
Performance Management and Control Systems                                                            3
Financial Risk Management                                                                             3
Contemporary Issues in Accounting                                                                     3
Choose 2 out of the following 3:
Auditing and Assurance                                                                                3
Taxation                                                                                              3
China Taxation
                                                                                                      3
Put 3 Research Component
Accounting Research Methods                                                                           3
Thesis                                                                                                6

Total Credits                                                                                         48

** Students may apply for course exemption

  ote:
I.   A Postgraduate Diploma in Accounting will be issued to a student who has completed all the courses in Part
     II listed above.
2. ALL courses listed in this program must be successfully completed for graduation. Failure to complete any
     core course will require that course to be successfully completed in the subsequent year.

				
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