Diploma in Accountancy (S75) | Singapore Polytechnic

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.

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.

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.

Find out what goes into a healthy and productive team where ideas, insights, and responsibilities are shared meaningfully. Sharpen your interpersonal and communication skills to collaborate effectively in a digital environment.

Develop data fluency skills such as formulating questions, processing and analysing data to articulate numerical and graphical summaries. Build a simple data dashboard to generate insights and support a solution for a chosen SDG.

Leverage digital communication to engage, inspire and impact stakeholders diligently. Learn about responsible Digital Citizenship and how you can create engaging and impactful messages through various digital platforms and tools.

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.

This module aims to help you discover your strengths, values and interests. It also supports you in making informed educational and career choices to achieve your career aspirations.

Introduces the basics of 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.

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.

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.

Develop data visualisation skills and apply narrative elements and persuasive delivery techniques to communicate data effectively. Learn to craft compelling narratives, based on hard facts and data, to call stakeholders into taking action to tackle the SDGs.

Appreciate the use of both creative and computational thinking skills to solve a SDG-related problem. Apply focused and diffuse thinking , brainstorming techniques, and the four pillars of computational thinking to a chosen SDG.

Technology is changing the way banks operate and deliver products to consumers. This module incorporates technology and applications such as RPA (Robotic Process Automation), Python coding and Artificial Intelligence (AI) applications to develop a computational mindset. Students will be introduced to the relevant concepts and work on solving practical problems, including writing simple Python programmes, understanding fundamentals of AI and RPA.

Develop critical and analytical thinking skills, along with the ability to present your point of view with credible and relevant evidence. Enhance your knowledge and appreciation of local and global issues covered in the 17 SDGs, with a focus on the former.

This module aims to equip students with competent analytical skills that contribute to good business decisions in an accounting environment. Students will have an overview of the principles of database design. They will be using SQL to create queries, Dashboards for analysis and presentation and Power Pivot to manage large datasets.

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.

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.

This module aims to equip students with skills to use specific business models to analyse issues facing industries and companies. Relevance of sustainability and climate change issues will be considered in relation to business strategy and the accountant’s role in advancing these agenda. The module also introduces components of sustainability reporting standards and requirements, and will include a case study and/or real client project to help a company kick-start their sustainability journey.

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.

This module aims to help you develop the skills, knowledge and attitudes needed for work effectiveness.

This module equips students with the knowledge to apply the relevant Singapore Financial Reporting Standards [SFRS(I)] in the preparation of the financial statements for a trading company. Some of the topics include company accounts, property, plant and equipment, provisions and contingent liabilities, events after the reporting period and the statement of cash flows. Basic sustainability concepts are also infused to provide a more holistic review of the opportunities and risks for a company.

This module provides knowledge of the roles and responsibilities of forensic accountants, develops proficiency in identifying and explaining the different types of white-collar crimes, and teaches how to apply procedures in conducting investigations and preparing reports for different stakeholders. It also uses data analytics and visualisation tools to aid in the investigation process.

Get a head start in your career with the necessary skill sets, knowledge and tools to create your very own personal brand. Learn effective strategies to set yourself apart from the competition, and put it to good use and create awareness about the SDGs.

Work in multi-disciplinary groups to apply design thinking methods, backed by research and qualitative data, to tackle local sustainable issues mapped to the SDGs. Tap into knowledge and skills learnt in CCC modules to create innovative prototypes for real-life issues faced by local communities.

This module 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. Students will also explore the importance and availability of tax incentives and grants to build more sustainable business practices.

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.

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.

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.

Enables students to gain professional experience through work attachments in organisations in areas of accounting, auditing, finance and taxation.

Provides an overview to understand how AI and Predictive Analytics is applied in the banking and finance industry. Students will learn to use KNIME as a platform to create and deploy machine learning models without writing complex codes by using simple drag and drop functionality. They will also apply programming skills in Excel VBA.