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
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
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
LC0756 Communicating for Project Effectiveness
Aims to equip students with skills in effective communication, teamwork and interpersonal communication, and report writing.
30
LC8001 Critical Reasoning and Argumentation
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 Critical Reasoning and Persuasion
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
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
BA2206 Business Analytics
This module provides an introduction to the use of analytics in business and provides students with an understanding of methodologies for building business decision models. Students will be taught current IT software and applications in conjunction with Microsoft Excel to construct automated business tools. Students are also taught how these tools can be used for business tasks like report generation for financial statements, communicating with business databases, automating worksheet construction and business model calculations.
60
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 3 groups. The first group will pursue the applied work study, a 6 month internship, while the other two groups will pursue a 12-week internship, either in Semester 1 or Semester 2 and also, a concentration among the four elective concentrations available.

 

For Applied Work Study concentration students:

Module Code Module Name Total Hours
BA1243 Management Accounting
..
90
BA1244 Applied Internship Practicum
..
LC0757 Communications for Professional Effectiveness
Aims to equip students with the essential communication and interpersonal skills necessary for work and the pursuit of further studies.
30

For concentrations other than Applied Work Study concentration students:

Module Code Module Name Total Hours
BA1237 Internship
Enables students to gain professional experience through work attachments in organisations on areas of accounting, auditing, finance and taxation
BA188Y/Z Management Accounting
Covers management accounting techniques used in helping management in their decision-making, planning and control process. Areas covered include preparation of master budget for trading and manufacturing concerns, flexible budgeting, standard costing, variance analysis, cost-volume-profit analysis, activity-based costing, costing for pricing decisions, decentralisation, performance evaluation of decentralised units, transfer pricing, relevant costing for decision-making and contemporary issues relating to management accounting
90
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
*Elective Module

 

*Choose 3 elective modules from selected concentrations - see (#) below:

The four concentrations will consist of the following:

# Integrated Accounting Practice Concentration

Module Code Module Name Total Hours
BA126Y/Z Integrated Accounting Practice
This hands-on module requires students to apply knowledge and skills acquired from the other modules to prepare business plan, design accounting system, maintain a full set of accounting records using accounting software, prepare published accounts, tax returns and audit working papers. IT skills is further emphasised when students search the Internet for relevant information and analyse data using spreadsheet applications.
90
BA2011 Investment
Aims to equip the students with a working knowledge of fundamental and technical analysis and its application in security analysis. More in-depth coverage of the stocks and the features of capital market instruments will be taught and the students will have the opportunity to participate in an online stock trading game to reinforce their understanding of the dealing mechanics of stock trading and to apply their knowledge of security analysis.
60

(Integrated Accounting Practice is equivalent to two modules.)

# Finance Concentration

Module Code Module Name Total Hours
BA2048 International Trade Finance and Documentation
Covers the functions and uses of trade documents, trade terms, the various methods of payments in trade, the risks faced by traders in international trade, and the different types of counter trade. In addition, students are taught the International Chamber of Commerce (ICC) “Uniform Rules for Collection” and “Uniform Customs and Practice for Documentary Credits”. Introduces students to the basics of trade, practical aspects of importing and exporting goods, and the various shipping documents commonly encountered in shipping goods internationally by both sea and air freights. Students will also be exposed to INCO terms, shipping procedures and shipping terminologies.
60
BA1240 Financial Markets
Provides a basic understanding of key financial markets such as equity market, bond market, money market, foreign exchange market and derivatives market. Module also covers the features of various financial instruments and their usefulness. The module reflect current developments in the market.
30
BA2011 Investment
Aims to equip the students with a working knowledge of fundamental and technical analysis and its application in security analysis. More in-depth coverage of the stocks and the features of capital market instruments will be taught and the students will have the opportunity to participate in an online stock trading game to reinforce their understanding of the dealing mechanics of stock trading and to apply their knowledge of security analysis.
60

# International Business Concentration

Module Code Module Name Total Hours
BA0176 Global Business Environment
Aims to provide students with the skills and knowledge for global market analysis and the formulation of international strategies. It will provide students with an understanding of the rationale for developing an external economy, the impact of environmental forces, the role of international organizations/groupings like WTO and NAFTA, and opportunities in emerging markets.
60
BA0299 Principles of Import-Export Trade
This module aims to introduce students to the basics of trade, practical aspects of importing and exporting goods, and the various shipping documents commonly encountered in shipping goods internationally by both sea and freight. Students will also be exposed to INCO terms, shipping procedures and shipping terminologies.
60
BA1239 Principle of Global Marketing
This module recognises the importance of overseas markets for Singapore's goods and services. It introduces students to the intricacies of the marketing mix when marketing overseas. Topics covered include product pricing placing and promotion and e-marketing within the international environment.
45

# Information Technology Concentration

Module Code Module Name Total Hours
BA1238 Web Publishing
Provides students with the fundamental knowledge and skills in developing simple Web pages using Web publishing tools. Through hands-on lab assignments and class projects, students learn HTML, create and incorporate graphics and animations into HTML documents, and integrate the various techniques taught to create Web pages.
30
BA0310 Fundamentals of Electronic Business
Introduces students to the evolving field of electronic business. It provides students with the practical knowledge and skills necessary for making strategic and operations decisions on e-business technology and its business applications. Students learn strategies from the business and technology perspectives, including business-to-consumer (B2C), business-to-business (B2B), marketing, security, payment systems, design and infrastructure. Latest trends and developments in electronic business are also discussed.
45
MS1531 Fundamentals of Spreadsheet Programming
This module introduces the essentials of Visual Basic for Application (VBA) programming concepts in spreadsheets, and its application to support spreadsheet development.
60

Free Electives

(to replace one of the modules in the above concentrations)

Module Code Module Name Total Hours
BA1235 Chinese Business Research and Immersion
Enables students to engage in research into a specific aspect of Chinese Business Practise and into an industry-specific business issue during their overseas immersion program in China.
60
BA1245 Governance and Audit Practicum
Enables students to apply their theoretical concepts of audit and accounting in practice through a practical auditing/ accounting work attachment experience in a voluntary welfare organisation/ charity
60

 

Please note: Course structure subject to change.

 
I joined Singapore Polytechnic because of the SP Scholars Programme(now named SPOT). It was far more that i had imagined. I was involved in a leadership training camp in Perak, enrichment programmes, current affairs workshop, Pre-U seminar, Polyforum and also a community service project to assist a native village in Perak Malaysia.
Gan Pei Yee

DAC graduate, Class of 2010
NTU College Scholarship Recipient
Nanyang Business School, NTU