SP Business School

Designing Business. Defining Tomorrow

School of Business

Designing Business. Defining Tomorrow

School of Business

Designing Business. Defining Tomorrow

Diploma in Accountancy (DAC - S75)

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What You'll Study

The SP Accountancy is a three-year full-time program.
 
Students are given the versatility to pursue electives for the broadening and/or deepening of their knowledge and skills across their 3 years of studies at SP Accountancy. These electives are compulsory requirements and will come from a basket of modules offered by the different schools in SP. 

In the second year, students will be given a choice to choose 2 out of 4 advanced accounting modules in the accounting domains, namely Financial Accounting, Cost & Management Accounting, Auditing and Taxation to deepen their knowledge in their chosen domain areas. 

In the third year, students will deepen their technical competencies through practice-oriented element in the client projects or integrated accounting practice and 22-week internship programme. 

 

First Year

Module Code Module Name Total Hours
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
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
BA0392 Business Negotiation Skills
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
BA0508 Economics
Economics will provide students with an understanding of the micro and 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.
90
BA0509 Management and Human Resource Practices
Management & human resource practices covers the management functions performed by managers, skills and competencies required of managers and organisational behaviour concepts. It highlights the importance of managing human resources and the responsibilities of a manager in carrying out the human resource functions.
90
BAXXXX Elective
Basket of Electives can be existing modules offered within School of Business (SB) or other Schools.
60
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
MS 1100 Business Statistics
Provides foundation for students to be equipped with quantitative skills, understanding of basic statistical concepts and their relevance in business. It is designed to train students with the statistical research skills from data analysis through manual means and software, data representation and interpretation that will allow them to make informed decisions. The statistical problem-solving process is taught as a method in addressing business-related statistical problems. Topics covered include descriptive statistics, probability distributions, sampling, estimation, hypothesis testing, analysis of variance, and linear regression.
60
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
BA1260 Financial Accounting
Develops students’ ability to prepare financial statements for partnership, companies and small entities, in accordance to the Singapore’s Financial Reporting Standards (FRS). Topics covered include FRS Preface and Framework, inventories, property, plant and equipment, impairment of assets, provisions and contingent liabilities and events after reporting period. Students will also apply FRSs to various business situations and prepare the statement of cash flows.
90
BA1261 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, financial instruments, deferred taxation and accounting for leases.
60
BA1262 Cost & Management Accounting
Develops students’ understanding of 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 relevant cost information for basic managerial decision-making. Basic analysis of changes in operation performance resulting from changes in budgeted sales and production volumes will also be introduced. Topics covered include absorption and marginal costing, cost volume profit analysis, job order costing and budgeting.
90
BA1263 Advanced Cost & Management Accounting*
Building on concepts learnt in the core Cost & Management Accounting, module, the advanced CMA module applies the concepts to aid management in their planning, control, performance evaluation and decision making processes. Concepts learnt on basic product costing system are extended to cover specialised costing methods such as activity based costing, process costing, joint and by-product costing. Further to the use of Budgeting as a planning tool, which is covered in the core CMA module, the use of budgets as a control and performance evaluation tool in standard costing and variance analysis. Decentralisation, performance evaluation of decentralised units, transfer pricing, relevant costing for more complex decision-making and contemporary issues are further applications of the concepts learnt in the core CMA module.
60
BA1264 Auditing
Aims to provide practical guidance in the application of audit concepts and audit documentation. Using a case study audit of a Singapore incorporated company, the student assumes the role of a junior auditor in applying the relevant audit procedures to uncover common audit misstatements for the audit partner’s review.
75
BA1265 Advanced Auditing*
Building on the concepts covered in the core audit module, this advanced audit module aims to provide practical audit guidance through various case studies relevant to the audit planning process and other areas of audit complexity. The student will assist the Audit Partner to improve the overall audit effectiveness by identifying audit exceptions and recommending suitable responses for the Audit Partner’s approval.
60
BA1266 Taxation
Introduces students to basic principles and practice of Singapore Taxation and equips students with working knowledge of tax administration, goods and services tax and skills to prepare tax computation for individuals, sole traders, partnerships and companies.
75
BA1267 Advanced Taxation*
Develops students with working knowledge of foreign tax relief, double taxation, major relief schemes under goods and services tax, tax incentives for investments, mergers and acquisition and tax computation of investment holding companies.
60
BA2107 Business Analytics
This module aims to introduce the basic business analytics skills to students, allowing them to gain business insights through raw data and apply this skillset across different industries. Students will have an overview of the business analytics success pillars framework. They will be using Excel to identify patterns and trends, using Dashboards for analysis and presentation and applying Linear Regression to raw data to establish relationships.
60
BAXXXX Elective
Basket of Electives can be existing modules offered within School of Business (SB) or other Schools.
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 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

*Choice of 2 out of 4 advanced modules.

Third Year

In the 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
BA1253 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 get to design business analytic reports to aid management in decision makings and meet the information needs of the business and apply knowledge and skills learned from Auditing modules to perform an audit on the accounts prepared by another group of students.
90
BA1268 Business & Company Law
This module incorporates the basic principles of business law namely the Singapore Legal System, law of contract and tort. It also focuses on Company Law relating to the formation and governance of the various business organisations in Singapore and the Company’s corporate personality and powers, the internal and external relationships between the Company and its shareholders, company directors and creditors so as to enable students to appreciate the legal rights, responsibilities and risks present in the business setting.
90
BA1269 Business Strategy and Ethics
Equips students with skills to analyse the issues facing industries and companies through the use of specific business models using a case study. Students will be required to implement a strategy for the company, including any ethical implications.
60
BA1270 Client Project#
This supervised project module will require students to respond to a situation or real problem of an industry partner. Students will work in teams on focal areas dependent on the client’s needs and requirements. The project strives for a holistic integration of all the students’ skills and understanding and develop their critical thinking and problem solving ability.
90
BA2087 Financial Management
The module provides a basic understanding of the principles and practices of modern financial management. This module covers the financial management tools necessary to make better decisions based on financial data. This includes both short- and long-term financial management concepts and practices. Besides the important quantitative aspects, the module will bring an awareness of the need for businesses to operate ethically while seeking to maximise returns for their owners.
60
BAXXXX Elective
Basket of Electives can be existing modules offered within School of Business (SB) or other Schools.
60
IC7009 Internship programme
Enables students to gain professional experience through work attachments in organisations in areas of accounting, auditing, finance and taxation.
22 weeks

# Choice of 1 out of 2 modules.
 

Please note: Course structure subject to change.

 
SP Accountancy 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, SP Accountancy 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

Institutional Gold Medallist,
Class of 2016.