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

ond 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 SemesterSubject 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

Styling Tables

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