SP Business School

Designing Business. Defining Tomorrow

SP Business School

Designing Business. Defining Tomorrow

SP Business School

Designing Business. Defining Tomorrow

Diploma in Accountancy (DAC) JAE Code: S75

What You'll Study

The SP-DAC is a 3-year program. You will not only acquire technical competence in accountancy, but also have the opportunity to learn other skills in Information technology, communication, and creativity. The course structure aims allow you to develop a global business mindset, and to transform you into a work ready, life ready and world ready young accountant of the future.

 

Our curriculum combines classroom-based learning with hands-on, practical experience to give you the key concepts of your specialization and expose you to the real-world practices. A highlight of the course is the internship placement in various local and international accounting firms.

 

 

First Year

Module Code Module Name Total Hours
BA0150 Statistics for Business
Provides students with an understanding of basic statistics concepts and their relevance to the business environment. Topics covered include descriptive statistics, probability distributions, sampling, estimations, hypothesis testing, chi-square, analysis of variance, linear regression and correlation, and index numbers. Statistical software and computer-based learning (CBL) packages are also introduced.
90
BA0275 Business Accounting
This module will provide students with an understanding of the fundamental accounting principles underlying accounting practice, from the preparation of accounting records to the financial statements of a company. It will also cover accounting for cash, property, plant and equipment as well as Goods and Services Tax. Students will learn how to analyse and interpret a simple set of financial statements for a company.
90
BA0288 Management and Organisational Behaviour
The first part of the module provides students with basic knowledge of management principles in planning, organising and controlling. Topics on organisational culture and change management are also included. The second part focuses on OB (Organisational Behaviour) topics such as personality, perception, group dynamics, motivation, leadership, communication and interpersonal skills.
90
BA0300 Business and Technology
Technology can transform business and therefore businesses must understand the technology available to them. This module teaches students the emerging trends in technology as they relate to a wide variety of businesses. Students will also learn strategies to apply technology based on business models. At the end of the module, students will be able to identify and recommend various technology tools and platforms to transform business in an industry specific to their course of study.
60
BA0358 Fundamentals of Marketing
Introduces the basics in marketing to students. Topics include the strategic marketing management process, market opportunities analysis and target market selection. The elements of the marketing mix will also be examined. An integrated approach will be adopted to discuss how these elements can be blended to produce an effective marketing programme.
90
BA0362 Microeconomics
Microeconomics will provide students with an understanding of the basic microeconomic concepts which are needed in decision-making processes. It also enables students to have a better understanding of the larger economic environment and to relate the concepts taught to real world situations.
60
BA0363 Macroeconomics
Macroeconomics will provide students with an understanding of the macroeconomic concepts and applications which are needed in decision-making processes in the business world. It also enables students to have a better understanding and appreciation of the larger economic environment that they are facing.
60
BAXXXX Prescribed First Year Elective
Business Negotiation Skills. This module provides students an opportunity to learn about the importance of personal grooming and networking skills in a business environment. Students will be taught the key principles of negotiation and strategies to develop effective business negotiation skills. At the end of the module, students will be able to appreciate the influence of psychology and culture on business negotiation and conflict management and develop effective negotiation strategies.
45
LC0756 Communicating for Project Effectiveness
Aims to equip students with skills in effective communication, teamwork and interpersonal communication, and report writing.
30
LC8001 General Education 1
Aims to equip students with critical reasoning skills and provide them with opportunities to practise critical thinking through the exploration of contemporary social issues. It also provides a platform for students to learn the basics of arguments through the formal argumentation structure.
30
LC8002 General Education 2
Aims to equip students with the skills to critically analyse the elements of persuasion in narratives used in a variety of contexts to appreciate the power of storytelling in our daily life. Students will also explore the history of discrimination in societies and craft their responses through their own narrative.
30
MS1522 IT & Data Analysis for Business
Provides students with the essential features of spreadsheet to support data analysis for business applications. Topics covered include spreadsheet applications, fundamental data analysis, professional presentations and proper documentation. This module will impart the necessary skills to analyse worksheet data, apply fundamental data analysis techniques to improve productivity and streamline their day-to-day operational work. Equipped with these fundamentals, students will be able to apply these skills to construct business and financial models for today’s fast changing business environment.
60
SP101A Education and Career Guidance 1
A compulsory module for all first year students, ECG 1 aims to develop an understanding of personal interests, strengths, values and life goals. With greater knowledge and understanding of self, planning and decision making in choosing a future career can be better developed. Some topics covered in ECG 1 include ‘Defining My SP Life’, ‘Personal Branding’, ‘Discovering My Interests’, ‘Planning for Success – My Personal Action Plan’ and more.
15

Second Year

Module Code Module Name Total Hours
BA1233 Auditing I
Introduces students to the basic concepts and environment of auditing, covering the audit process, responsibilities of the auditor, audit evidence, objectives, materiality and audit risks. Includes the writing up of audit procedures for test of details of balances, final audit procedures and the audit opinion.
60
BA1025 Auditing II
Covers systems-based audit, cycle approach and audit sampling. Equips students to use flowcharts to assess controls in manual and EDP accounting systems. Includes design of audit programmes for test of controls and transactions and preparation of management letter.
60
BA0400 Business Law
Commences with the basic features of the Singapore legal system. It then proceeds to introduce students to the basic principles of contract law, the Sale of Goods Act, the law of tort, cheques, agency and intellectual property. The legal aspects of business organisations will also be covered.
60
BA1011 Taxation I
Provides students with an understanding of the principles and practice of Singapore Taxation and equips students with the skills of preparing tax computation for individuals, sole-traders and partnerships.
60
BA1015 Taxation II
Provides students with a sound working knowledge of tax administration, corporate tax, double taxation relief, taxation of non-residents, economic expansion incentives, and the goods and services tax.
60
BA1231 Cost Accounting
Students will be able to understand the basic mechanics of a cost accounting system, thereby enabling them to account for various cost elements, such as materials, labour and overheads, in a manufacturing concern as well as appreciate contemporary issues relating to costing. They will also be able to understand the different concepts for stock valuation profit measurement and decision-making. Topics covered include job order, costing process costing operation costing joint and by-product costing and absorption and marginal costing.
90
BA2107 Business Analytics
60
BA1248 Financial Accounting I
Develops students’ ability to prepare financial statements of a company, in accordance with Financial Reporting Standards in Singapore. Topics covered include FRS Preface and Framework, inventories, property, plant and equipment, impairment of assets, provisions and contingent liabilities, events after reporting period.
60
BA1249 Financial Accounting II
Develops students’ ability to prepare statements of cash flow, financial statements for partnerships, accounting for revenue and construction contracts and analyse financial statements via commonly used financial ratios. Students will also understand the difference between the SFRS for Small entities and the full SFRS.
60
LC0757 Communicating for Professional Effectiveness
Aims to equip students with the essential communication and interpersonal skills necessary for work and the pursuit of further studies.
30
LC8003 or LC8006 Social Innovation Project or Overseas Social Innovation Project
Aims to equip students with the Design Thinking mindset, methods and tools to conceptualise innovative solutions for real life problems. Students will explore a social cause, go through the practical rigour of the Design Thinking process and apply suitable tools to fulfil the objectives of the project. Students will also be exposed to trends and issues related to themes, such as Healthcare, Active Ageing, Environment, and Social Integration. In the process, they will develop a better understanding of themselves and the world, as well as the positive impact they can make.
30
LC8004 General Education 3
Aims to enhance students’ knowledge and appreciation of a broad range of social, political and economic issues. Students will learn about the importance and relevance of information literacy skills as well as develop their ability to assess the validity and reliability of information from different sources, consider diverse perspectives, and put forward a convincing point of view.
30
SP201A Education and Career Guidance 2
ECG 2 is taken by all second year students. This module aims to develop professional skills necessary to seek and secure work. It also guides the students on how to discover and develop skills, knowledge and attitudes needed for work effectiveness and changes related to work. Topics covered in this module include ‘Job Search and Market Trends’, ‘Discovering Your Unique Selling Point’, ‘Resilience’, ‘Work Place Values’ and more.
30

Third Year

All third year students will be divided into 2 groups. One group will begin with the following Stage 3 modules in Semester 1 and then pursue the applied work study, a 22-week internship. The other group will begin the applied work study and continue with Stage 3 modules in Semester 2.

 

 

Module Code Module Name Total Hours
BA0329 Financial Analysis and Management
Introduces students to the financial objectives and financing decisions of a firm. It covers the basic concepts of finance such as interest rates, time value of money, risk and return, stock and bond valuations, cost of capital, capital budgeting techniques and working capital management.
90
BA1028 Company Law
Focuses on the basic principles of Company Law in the areas relating to the incorporation of companies, companies' corporate personality and powers, the relationships of the company with its members and management. It also covers the company's operational financing, the security arrangements between the company and its creditors, insolvency and liquidation and generally the internal relationships within the company, and the external relationships between the company and its creditors.
60
BA1243 Management Accounting
..
90
BA1251 Integrated Accounting Practice
This hands-on module is designed to provide students with a platform to apply and integrate knowledge and skills required from other modules. Students will learn about the accounting functions of a company through designing and maintaining a full set of accounting records, preparing published accounts and computing tax returns. In addition, they will also get to apply knowledge and skills learned from Auditing modules to perform an audit on the accounts prepared by another group of students.
60
BA1252 Advanced Financial Accounting
Introduce students to more complex accounting topics on group accounting (including accounting for subsidiaries and associates using consolidation procedures), accounting for changes in foreign exchange rates, accounting for revenue recognition, construction contracts, deferred taxation, accounting for leases and accounting for financial instruments.
90

 

Diploma Plus Programme

 

Students can take on additional qualifications whilst in SP in another discipline that is totally different from their main course of study. These courses are conducted in the evenings or during the holidays. They can do a certification in the following areas:

 

  • Applied Psychology
  • Design Thinking
  • Sustainability
  • Software Programming and Application
  • Theatre Performance and Production
     

Please note: Course structure subject to change.

 
DAC has a dedicated team of lecturers who are always innovating teaching contents and the delivery of lessons. With flipped classroom, online teaching tools and incorporation of real-life corporate case studies into lessons, concepts were easier to understand and more applicable in real life. Other than technical capability, DAC plays a huge role in preparing students for the workforce with industry networking sessions, internships opportunities and talks given by industry partners and alumni. Lastly, the collaborative learning environment help forge stronger bonds among students and makes learning more vibrant! I am proud to be part of this awesome family!
Philbert Lim Sin Ping

Philbert Lim Sin Ping
Institutional Gold Medallist, Class of 2016.