HNDA

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HNDA 2017-06-24T01:23:08+00:00

Higher National Diploma in Accountancy is highly recognized qualification today by both public and the Private sectors, conducted by Sri Lanka Institute of Advanced Technological Education (SLIATE) under the Ministry of Higher Education in Sri Lanka.

Having completed a Four years of duration consisting of Eight Academic Semesters, the HNDA students become the qualified candidates for Accountant or Assistant Accountant even for middle level management position in the industry. English medium and industrial training along with computer knowledge give a significant push to our students enabling them employed on suitable position in the job market. Further, all the subjects of the course have been designed on the basis of the modern changes as it is students can work as multi-functional personnel in the industry.

Today an accountant role is not just limited to his job description. He is a person who should make such important decisions, implement and control them. Further, he or she has to get a lot done from the subordinates who work under him or her in order to generate the expected performance by the management or the Owners.

Further, the students can develop other activities such as organizing annual ceremonies and blood donation program hoping to change their mind set to work with society.

The HNDA programme is the first professional accounting course introduced in Sri Lanka. It was started in 1943 as the National Diploma in Accountancy with the aim of detecting and preventing frauds, errors and malpractices in Ceylon Tea Estates and Ceylon Railway. Then, it was converted to a Higher National Diploma in Accountancy (HNDA) in 1946. The HNDA programme is the first professional accounting course introduced in Sri Lanka. It has been gaining popularity over the time and in 1963, an evening course was also introduced in order to meet the market demand. The HNDA was considered as an alternative to a B.Com degree offered by a Sri Lankan university by the Public Administration Circular No.46/90 of 1990. The mandate for auditing enterprises excluding public sector organizations as certified auditors was granted to the HNDA holders in 1968. From 2001, HNDA programme is conducted by the Sri Lanka Institute of Advanced Technological Education (SLIATE) at the Advanced Technological Institute (ATIs).

After completing HNDA program, the HNDA holders can start their carrier as registered auditor and audit companies except public companies. The syllabus of the HNDA programme was recently revised by taking into the account of the syllabus of the Institute of Chartered Accountants of Sri Lanka and some other syllabuses. The HNDA programme is conducted over four years on full time and part time basis. SLIATE has been conducting this programme from its inception in 1965 with the mission of creating excellent higher national diploma holders who are competent enough and equipped with modern technology in the fields of accounting and finance in order to contribute for the sustainable development of the country.

Year 1 – Semester 1

Module Code

Module Title

Module Type

Credits

Status

HNDA  1101 Fundamentals of Financial Accounting

Core

04

GPA

HNDA  1102 Business Mathematics

Core

04

GPA

HNDA   1103 Commercial Awareness

Core

04

GPA

HNDA   1104 Business Communication I

Core

02

GPA

HNDA   1105 Introduction to Computers

Core

02

GPA

TOTAL

16

Year 1 – Semester 2

Module Code

Module Title

Module Type

Credits

Status

HNDA  1201 Intermediate Financial Accounting

Core

04

GPA

HNDA  1202 Statistical Analysis for Management

Core

04

GPA

HNDA   1203 Micro & Macro Economics

Core

04

GPA

HNDA   1204 Business Communication II

Core

02

GPA

HNDA   1205 Computer Applications

Core

02

GPA

TOTAL

16

Year 2 – Semester 1

Module Code

Module Title

Module Type

Credits

Status

HNDA  2101 Advanced Financial Accounting

Core

04

GPA

HNDA  2102 Operations Research

Core

04

GPA

HNDA 2103 Principles of Auditing & Taxation

Core

04

GPA

HNDA 2104 Business Communication III

Core

02

GPA

HNDA 2105 Database Management Systems & Data Analysis

Core

02

GPA

TOTAL

16

Year 2 – Semester 2

Module Code

Module Title

Module Type

Credits

Status

HNDA  2201 Cost & Management Accounting

Core

04

GPA

HNDA  2202 Computer Applications for Accounting

Core

04

GPA

HNDA 2203 Marketing Management

Core

04

GPA

HNDA 2204 Business Communication IV

Core

02

GPA

HNDA 2205 Project Management Tools & Programming

Core

02

GPA

TOTAL

16


Year 3 – Semester 1

Module Code

Module Title

Module Type

Credits

Status

HNDA  3101 Advanced Management Accounting

Core

04

GPA

HNDA  3102 Financial Reporting

Core

04

GPA

HNDA   3103 Business Law

Core

04

GPA

HNDA   3104 Advanced Taxation

Core

04

GPA

TOTAL

16


Year 3 – Semester 2

Module Code

Module Title

Module Type

Credits

Status

HNDA  3201 Advanced Financial Reporting

Core

04

GPA

HNDA  3202 Corporate Law

Core

04

GPA

HNDA   3203 Organizational Behaviour and Human Resources Management

Core

04

GPA

HNDA   3204 Business System   I

Core

04

GPA

TOTAL

16


Year 4 – Semester 1

Module Code

Module Title

Module Type

Credits

Status

HNDA  4101 Financial Management

Core

04

GPA

HNDA  4102 Strategic Management

Core

04

GPA

HNDA   4103 Business System   II

Core

04

GPA

HNDA   4104 Computer Based Accounting

Core

04

GPA

TOTAL

16

Year 4 – Semester 2

Module Code

Module Title

Module Type

Credits

Status

HNDA  4201 Strategic Management Accounting

Core

04

GPA

HNDA  4202 Financial Statement Analysis

Core

04

GPA

HNDA   4203 Strategic Financial Management

Core

04

GPA

HNDA   4204 Advanced Auditing & Assurance

Core

04

GPA

TOTAL

16

  • Full Time (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)

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

  • Part Time (Part time program will be conducted during the weekends)

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

  • Passes for all four subjects / three subjects in one sitting at the G.C.E. (A/L) Examination

                   OR

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

                                               OR

  • 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

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

  • 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.

  • National Diploma in Business Studies / Business Finance

  • Higher National Diploma in Commerce / Management/, Business Finance /Business Administration

  • B. Sc. (Accountancy /Business Administration/ Business Finance) or B.Com

  • Institute of Chartered Accountants of Sri Lanka (ICASL) – CAB I and CAB II

  • Chartered Institute of Management Accountants(CIMA) – UK -Part I and Part II

  • Association of Accounting Technicians – (AAT) – Stage III

+ HOD Message

Higher National Diploma in Accountancy is highly recognized qualification today by both public and the Private sectors, conducted by Sri Lanka Institute of Advanced Technological Education (SLIATE) under the Ministry of Higher Education in Sri Lanka.

Having completed a Four years of duration consisting of Eight Academic Semesters, the HNDA students become the qualified candidates for Accountant or Assistant Accountant even for middle level management position in the industry. English medium and industrial training along with computer knowledge give a significant push to our students enabling them employed on suitable position in the job market. Further, all the subjects of the course have been designed on the basis of the modern changes as it is students can work as multi-functional personnel in the industry.

Today an accountant role is not just limited to his job description. He is a person who should make such important decisions, implement and control them. Further, he or she has to get a lot done from the subordinates who work under him or her in order to generate the expected performance by the management or the Owners.

Further, the students can develop other activities such as organizing annual ceremonies and blood donation program hoping to change their mind set to work with society.

+ About HNDA

The HNDA programme is the first professional accounting course introduced in Sri Lanka. It was started in 1943 as the National Diploma in Accountancy with the aim of detecting and preventing frauds, errors and malpractices in Ceylon Tea Estates and Ceylon Railway. Then, it was converted to a Higher National Diploma in Accountancy (HNDA) in 1946. The HNDA programme is the first professional accounting course introduced in Sri Lanka. It has been gaining popularity over the time and in 1963, an evening course was also introduced in order to meet the market demand. The HNDA was considered as an alternative to a B.Com degree offered by a Sri Lankan university by the Public Administration Circular No.46/90 of 1990. The mandate for auditing enterprises excluding public sector organizations as certified auditors was granted to the HNDA holders in 1968. From 2001, HNDA programme is conducted by the Sri Lanka Institute of Advanced Technological Education (SLIATE) at the Advanced Technological Institute (ATIs).

After completing HNDA program, the HNDA holders can start their carrier as registered auditor and audit companies except public companies. The syllabus of the HNDA programme was recently revised by taking into the account of the syllabus of the Institute of Chartered Accountants of Sri Lanka and some other syllabuses. The HNDA programme is conducted over four years on full time and part time basis. SLIATE has been conducting this programme from its inception in 1965 with the mission of creating excellent higher national diploma holders who are competent enough and equipped with modern technology in the fields of accounting and finance in order to contribute for the sustainable development of the country.

+ Subjects & Credits

Year 1 – Semester 1

Module Code

Module Title

Module Type

Credits

Status

HNDA  1101 Fundamentals of Financial Accounting

Core

04

GPA

HNDA  1102 Business Mathematics

Core

04

GPA

HNDA   1103 Commercial Awareness

Core

04

GPA

HNDA   1104 Business Communication I

Core

02

GPA

HNDA   1105 Introduction to Computers

Core

02

GPA

TOTAL

16

Year 1 – Semester 2

Module Code

Module Title

Module Type

Credits

Status

HNDA  1201 Intermediate Financial Accounting

Core

04

GPA

HNDA  1202 Statistical Analysis for Management

Core

04

GPA

HNDA   1203 Micro & Macro Economics

Core

04

GPA

HNDA   1204 Business Communication II

Core

02

GPA

HNDA   1205 Computer Applications

Core

02

GPA

TOTAL

16

Year 2 – Semester 1

Module Code

Module Title

Module Type

Credits

Status

HNDA  2101 Advanced Financial Accounting

Core

04

GPA

HNDA  2102 Operations Research

Core

04

GPA

HNDA 2103 Principles of Auditing & Taxation

Core

04

GPA

HNDA 2104 Business Communication III

Core

02

GPA

HNDA 2105 Database Management Systems & Data Analysis

Core

02

GPA

TOTAL

16

Year 2 – Semester 2

Module Code

Module Title

Module Type

Credits

Status

HNDA  2201 Cost & Management Accounting

Core

04

GPA

HNDA  2202 Computer Applications for Accounting

Core

04

GPA

HNDA 2203 Marketing Management

Core

04

GPA

HNDA 2204 Business Communication IV

Core

02

GPA

HNDA 2205 Project Management Tools & Programming

Core

02

GPA

TOTAL

16


Year 3 – Semester 1

Module Code

Module Title

Module Type

Credits

Status

HNDA  3101 Advanced Management Accounting

Core

04

GPA

HNDA  3102 Financial Reporting

Core

04

GPA

HNDA   3103 Business Law

Core

04

GPA

HNDA   3104 Advanced Taxation

Core

04

GPA

TOTAL

16


Year 3 – Semester 2

Module Code

Module Title

Module Type

Credits

Status

HNDA  3201 Advanced Financial Reporting

Core

04

GPA

HNDA  3202 Corporate Law

Core

04

GPA

HNDA   3203 Organizational Behaviour and Human Resources Management

Core

04

GPA

HNDA   3204 Business System   I

Core

04

GPA

TOTAL

16


Year 4 – Semester 1

Module Code

Module Title

Module Type

Credits

Status

HNDA  4101 Financial Management

Core

04

GPA

HNDA  4102 Strategic Management

Core

04

GPA

HNDA   4103 Business System   II

Core

04

GPA

HNDA   4104 Computer Based Accounting

Core

04

GPA

TOTAL

16

Year 4 – Semester 2

Module Code

Module Title

Module Type

Credits

Status

HNDA  4201 Strategic Management Accounting

Core

04

GPA

HNDA  4202 Financial Statement Analysis

Core

04

GPA

HNDA   4203 Strategic Financial Management

Core

04

GPA

HNDA   4204 Advanced Auditing & Assurance

Core

04

GPA

TOTAL

16

+ Entry Qualification
  • Full Time (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)

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

  • Part Time (Part time program will be conducted during the weekends)

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

  • Passes for all four subjects / three subjects in one sitting at the G.C.E. (A/L) Examination

                   OR

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

                                               OR

  • 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

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

  • 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.

  • National Diploma in Business Studies / Business Finance

  • Higher National Diploma in Commerce / Management/, Business Finance /Business Administration

  • B. Sc. (Accountancy /Business Administration/ Business Finance) or B.Com

  • Institute of Chartered Accountants of Sri Lanka (ICASL) – CAB I and CAB II

  • Chartered Institute of Management Accountants(CIMA) – UK -Part I and Part II

  • Association of Accounting Technicians – (AAT) – Stage III

+ LMS