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Accounting & Finance Accounting

Certificate for Module (Accounting for Business Managers)
證書(單元 : 業務經理會計)

CEF Reimbursable Course

CEF Reimbursable Course

Course Code
Application Code

Study mode
Start Date
04 Nov 2024 (Mon)
Next intake(s)
45 hours
Course Fee
2867 8475
2861 0278
How to Apply


This programme aims to provide students with the accounting knowledge they need to make informed decisions in various business contexts. It equips students with technical skills in analysing financial statements, preparing budgets and evaluating performance indicators, and enhancing the internal control of a business.

Programme Details

On completion of the programme, students should be able to

  1. evaluate the financial performance and financial position of a business;
  2. prepare and use budgets for planning and control purposes;
  3. assess the risk and return of different investments; and
  4. explain concepts of internal control and auditing.


1. Interpretation of Financial Statements for Business Managers

  • Introduction to accounting
  • Accounting information system
  • Income statement
  • Statement of financial position
  • Financial statement analysis


2. Performance Management and Internal Control for Business Managers

  • Managerial accounting and the business environment
  • Costs terms, concepts and classifications
  • Cost-Volume-Profit relationships
  • Budgetary planning
  • Standard costs and variance analysis
  • Balanced scorecard
  • Basic concepts of internal control and auditing


3. Financial Management for Business Managers

  • Introduction to financial management
  • Time value of money
  • Discounted cash flow valuation
  • Net present value and other investment criteria
  • Capital market
  • Risk and return
  • Cost of capital
  • Credit and inventory management
A 3-hour written examination (Long calculation questions with sub-questions)
Attendance Requirement

At least 70%


Upon successful completion of the programme and achieve at least 70% of attendance, students will be awarded within the HKU system through HKU SPACE a "Certificate for Module (Accounting for Business Managers)".

Application Code 2255-AC144A -


Application Fee

HK $150

Course Fee
  • Course Fee : HK$8000

Entry Requirements

Applicants shall:

(a) hold a bachelor’s degree awarded by a recognised university or equivalent; or

(b) hold an Associate Degree / a Higher Diploma or equivalent and have 3 years of relevant supervisor work experience; or

(c) hold relevant and recognised professional qualifications.

Applicants with other qualifications and substantial work experience will be considered on individual merit.


  • The CEF Institution Code of HKU SPACE is 100
CEF Courses
COURSE CODE 33C158515 FEES $8,000 ENQUIRY 2867-8475
Continuing Education Fund Continuing Education Fund
This course has been included in the list of reimbursable courses under the Continuing Education Fund.

Certificate for Module (Accounting for Business Managers)

  • This course is recognised under the Qualifications Framework (QF Level [5])


Application Form Download Application Form

Enrolment Method
Payment Method
1. Cash, EPS, WeChat Pay Or Alipay

Course fees can be paid by cash, EPS, WeChat Pay or Alipay at any HKU SPACE Enrolment Centres.

2. Cheque Or Bank draft

Course fees can also be paid by crossed cheque or bank draft made payable to “HKU SPACE”. Please specify the programme title(s) for application and the applicant’s name.. You may either:

  • bring the completed form(s), together with the appropriate course or application fees in the form of a cheque, and any required supporting documents to any of the HKU SPACE enrolment centres;
  • or mail the above documents to any of the HKU SPACE Enrolment Centres, specifying  “Course Application” on the envelope.  HKU SPACE will not be responsible for any loss of payment sent by mail.
3. VISA/Mastercard

Applicants may also pay the course fee by VISA or Mastercard, including the “HKU SPACE Mastercard”, at any HKU SPACE enrolment centres. Holders of the HKU SPACE Mastercard can enjoy a 10-month interest-free instalment period for courses with a tuition fee worth a minimum of HK$2,000; however, the course applicant must also be the cardholder himself/herself. For enquiries, please contact our staff at any enrolment centres.

4. Online Payment

Online application / enrolment is offered for most open admission courses (course enrolled on first come, first served basis) and selected award-bearing programmes. Application fees and course fees of these programmes/courses can be settled by using "PPS by Internet" (not available via mobile phones), VISA or Mastercard. In addition to the aforesaid online payment channels, continuing students of award-bearing programmes, if their programmes offer online service, may also pay their course fees by Online WeChat Pay, Online Alipay and Faster Payment System (FPS). Please refer to Enrolment Methods - Online Enrolment  for details.


  • If the programme/course is starting within five working days, application by post is not recommended to avoid any delays. Applicants are advised to enrol in person at HKU SPACE Enrolement Centres and avoid making cheque payment under this circustance.
  • Fees paid are not refundable except under very exceptional circumstances (e.g. course cancellation due to insufficient enrolment), subject to the School’s discretion. In exceptional cases where a refund is approved, fees paid by cash, EPS, WeChat Pay, Alipay, cheque or PPS (for online payment only) will normally be reimbursed by a cheque, and fees paid by credit card will normally be reimbursed to the payment cardholder's credit card account.
  • In addition to the published fees, there may be additional costs associated with individual programmes. Please refer to the relevant course brochures or direct any enquiries to the relevant programme team for details.
  • Fees and places on courses cannot be transferrable from one applicant to another. Once accepted onto a course, the student may not change to another course without approval from HKU SPACE. A processing fee of HK$120 will be levied on each approved transfer.
  • Receipts will be issued for fees paid but HKU SPACE will not be repsonsible for any loss of receipt sent by mail.
  • For payment certification, please submit a completed form, a sufficiently stamped and self-addressed envelope, and a crossed cheque for HK$30 per copy made payable to "HKU SPACE" to any of our enrolment centres. 
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