Higher National Diploma in Accountancy(HNDA)

The Higher National Diploma in Accountancy is the first professional accountancy program introduced in Sri Lanka. It started in 1943. HNDA program is produce, the students with an in-depth knowledge on the management, accounting,taxation, finance, and computer base knowledge withskilful and talented candidate to gain in the employment market.

After finish of HNDA program, the HNDA holders can start their carrier as register auditor and audit companies except public companies. In addition to that HNDA is treated as alternative qualification equivalent to general pass in the special degree in commerce (B.com) of a recognized university by the ministry of public administration (circular no 46/90 of 30.10,1990) by the ministry higher education.

Medium : English
Duration : 4 Years

Subjects and credits

First Year First Semester

Subject	Code	No. of Credit
Fundamentals of Financial Accounting	HNDA 1101	04
Business Mathematics	HNDA 1102	04
Commercial Awareness	HNDA 1103	04
Business Communication I	HNDA 1104	02
Introduction to Computers	HNDA 1105	02
Total		16

First Year Second Semester

Subject	Code	No. of Credit
Intermediate Financial Accounting	HNDA 1201	04
Statistical Analysis for Management	HNDA 1202	04
Micro & Macro Economics	HNDA 1203	04
Business Communication II	HNDA 1204	02
Computer Applications	HNDA 1205	02
Total		16

Second Year Second Semester

Subject	Code	No. of Credit
Cost & Management Accounting	HNDA 2201	04
Computer Applications for Accounting	HNDA 2202	04
Marketing Management	HNDA 2203	04
Business Communication IV	HNDA 2204	02
Project Management Tools & Programming	HNDA 2205	02
Total		16

Third Year First Semester

Subject	Code	No. of Credit
Advanced Management Accounting	HNDA 3101	04
Financial Reporting	HNDA 3102	04
Business Law	HNDA 3103	04
Advanced Taxation	HNDA 3104	04
Total		16

Third Year Second Semester

Subject	Code	No. of Credit
Advanced Financial Reporting	HNDA 3201	04
Corporate Law	HNDA 3202	04
Organizational Behaviour and Human Resources Management	HNDA 3203	04
Business System I	HNDA 3204	04
Total		16

Fourth Year First Semester

Subject	Code	No. of Credit
Financial Management	HNDA 4101	04
Strategic Management	HNDA 4102	04
Business System II	HNDA 4103	04
Computer Based Accounting	HNDA 4104	04
Total		16

Fourth Year Second Semester

Subject	Code	No. of Credit
Strategic Management Accounting	HNDA 4201	04
Financial Statement Analysis	HNDA 4202	04
Strategic Financial Management	HNDA 4203	04
Advanced Auditing & Assurance	HNDA 4204	04
Total		16

Compulsory Training : 600 hour with four credits

Student must completed 132 credit to obtain the HNDA certificate

Type Of the Program : Full time/Part Time

Entry Profile

Full time

Those who have completed GCE (A/L) examination on or before 2012,Should have followings:

GCE (A/L) Examination passes one sitting with Combined Mathematics or Accountancy as one of the three subjects of which at least two Credit passes should have been obtained.

A credit pass in Mathematics at the GCE (O/L) is considered as an alternative for a credit pass in either Combined Mathematics or Accountancy at the GCE (A/L)

AND

An ordinary pass in English at the G.C.E. (O/L) examination

The first and second year’s lectures are conducted as fulltime during weekdays, whilst the third and fourth year lectures will be conducted during the weekends.

Part time

Those who have completed GCE (A/L) examination on or before 2012, Should have one of followings:

i) Pass GCE (A/L) Examination at one sitting

OR

ii) Completion of National Certificate in Accounting Technician, conducted by the Department of Technical Education & Training.

OR

iii) Completion of National Certificate in Business Studies (Accountancy Group) conducted by the Department of Technical Education & Training. Successful completion of National Certificate in Accounting conducted by the Department of Technical Education & Training.

AND

iv) Practical Experience – Applicant should be employed in the relevant field in a Government institution / public enterprises or a recognized firm.

v) Those who possess the following qualification will be exempted from the 1st year and will be admitted to the 2nd year when satisfying other entry requirements and availability of places.

i. National Diploma in Business Studies/Business Finance /Business Administration

ii. Higher National Diploma in Commerce/Management, second year.

iii. B. Sc. (Business Administration) or B.Com orGCE (A/L) Examination passes one sitting r B. Sc (Accountancy)

iv. ICASL CAB I and CAB II

v. CIMA Part I and II

vi. AAT Stage III

Part time program will be conducted during the weekends