Foundation Accounting - HKU SPACE: Accounting courses
Class arrangement during COVID-19

The COVID-19 situation may still be fluid and constantly affect class arrangements in the coming months. The health and safety of our students will always be our top priority. To ensure that students’ academic progress is not affected, the School may substitute face-to-face classes with online teaching if necessary in the event that face to-face classes cannot be held. Our respective Programme Teams will contact the students concerned with details of such arrangements as necessary. For more details on the class arrangement during COVID-19, please refer to the special announcement on the School homepage.

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Accounting & Finance Accounting

Foundation Accounting

Course Code
Application Code
Study mode
Start Date
To be advised
Next intake(s)
Every March and July / October
12 weeks
CANTONESE, with teaching materials in English
Course Fee
Apply Now
Deadline on 27 Sep 2021 (Mon)
2867 8487
2861 0278
CLASS CONFIRMED OPEN - October 2021 Intake - Please enroll ASAP!!! Online enrolment is welcome

Please pay attention to the deadline

The next intake after October 2021: March 2022 (To be confirmed)


Please note: October 2021 Intake of this course is conducted in online teaching mode.

Please note: it is advisable to enrol well in advance as places are limited. There is no reservation service.


This course is to equip students with the basic understanding of principles and concepts of accounting and the ability to apply them in the preparation of financial information to meet internal and external obligations.


  • Introduction to Accounting
  • Final Accounts – Profit and Loss Account and Balance Sheet
  • Accruals and Prepayments
  • Accounting Equation and Basic Bookkeeping Techniques
  • From Leger accounts to Trial Balance
  • Accounting for Inventory
  • Accounting for Depreciation
  • Bad Debts and Provision for Doubtful Debts
  • Bank Reconciliation
  • Partnership Accounting
  • Introduction to Accounting Ratios
  • Accounting for non-profit Organization

HKU SPACE is committed to professionalism and academic excellence in continuing education.  Quality of the programmes are widely recognized and help in students’ career advancement.

Assessment and Award

  • There is no assessment requirement.
  • Students will be issued a Statement of Attendance provided that they have 70% or above attendance requirements.
  • A detailed timetable will be sent to registered students via email before class commences.

HKU SPACE reserves all rights to make revisions or alternations to the course schedule, content, tutor or other details if necessary.

Lecture Schedule (October 2021 Intake) (Tentative schedule)

Details of the next intake (March 2022) will be announced in due course. Please stay tuned and thank you for your support.


  • Venue: Online Teaching
  • 地點:網上教學
  • Application Code 報名代碼:1950-3079NW
Meetings Date Days Time Venue *
1 7-Oct-2021 Thursday 19:00 - 22:00 網上教學 Online Teaching
2 21-Oct-2021 Thursday 19:00 - 22:00 網上教學 Online Teaching
3 28-Oct-2021 Thursday 19:00 - 22:00 網上教學 Online Teaching
4 4-Nov-2021 Thursday 19:00 - 22:00 網上教學 Online Teaching
5 11-Nov-2021 Thursday 19:00 - 22:00 網上教學 Online Teaching
6 18-Nov-2021 Thursday 19:00 - 22:00 網上教學 Online Teaching
7 25-Nov-2021 Thursday 19:00 - 22:00 網上教學 Online Teaching
8 2-Dec-2021 Thursday 19:00 - 22:00 網上教學 Online Teaching
9 9-Dec-2021 Thursday 19:00 - 22:00 網上教學 Online Teaching
10 16-Dec-2021 Thursday 19:00 - 22:00 網上教學 Online Teaching
11 23-Dec-2021 Thursday 19:00 - 22:00 網上教學 Online Teaching
12 30-Dec-2021 Thursday 19:00 - 22:00 網上教學 Online Teaching
  • The class schedule is tentative. We reserve the right to make changes.
  • A detailed timetable will be sent to registered students via email before commencement.
  • The course will be opened subject to sufficient enrolment.
  • If you are applying to / have enrolled for more than one programme/course with HKU SPACE, please check to ensure that there are no scheduling conflicts before submitting your application.
  • While we will try to minimise any timetable changes, please note that issues of lecturer and room availability may sometimes make these unavoidable. 
  • HKU SPACE reserves all rights to make revisions or alternations to the course schedule, content, tutor or other details if necessary.
  • 香港大學專業進修學院保留一切權利按需要更改課程的上課時間、內容、導師或其他細節。
Application Code 1950-3079NW Apply Online Now
Start Date 07 Oct 2021 (Thu)
Apply Online Now

Applications will be accepted on a first-come-first-serve basis.

Course Fee
  • Course Fee : HK$2,160

Online Application Apply Now

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.