The Higher National Diploma in Accountancy (HNDA) at ATI Sammanthurai provides students with essential knowledge in financial accounting, management, auditing, and taxation. This program prepares graduates for careers in accounting, finance, or further professional studies like CIMA or ACCA.
Full Time (The first and second year lectures are conducted as full time during the weekdays, while the third and fourth year lectures are conducted during the weekends.) ( Duration : 4 years)
Passes for all the subjects in one sitting at the G.C.E. (A/L) examination with credit pass for Economics and Accountancy..
A credit pass in Mathematics at the G.C.E (O/L) is considered as an alternative for a credit pass in either Economics or Accountancy at the G.C.E (A/L) examination.
AND
An ordinary pass in English Language at the G.C.E. (O/L) examination.
Part Time (Part time program will be conducted during the weekends) (Duration : 4 years)
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 - Any of the certificate courses given below conducted by the Department of Technical Education & Training (DTET).
- Completion of National Certificate in Accounting Technicians.
- Completion of National Certificate in Business Studies.
- Completion of National Certificate in Accounting.
AND
Applicant should be employed in the relevant field in a government institution/public enterprise/recognized firm or self-employment (Entrepreneur).
Those who possess the following qualifications will be exempted from the 1st year and will be admitted to the 2nd year when satisfying the other entry requirements and availability of places.
- Completion of the Higher National Diploma in Management / Business Administration/ Business Finance conducted by the (SLIATE).
- Completion of second year of the Higher National Diploma in Commerce conducted by the (SLIATE) or (DTET).
- Completion of the National Diploma in Business Studies conducted by the (SLIATE) or (DTET).
- University Degree in relevant field (Accountancy/ B.Com./ Marketing Management /Business Administration/ Business Finance/ Business /Human Recourse Management) recognized by the University Grand Commission (UGC).
- Completion of Executive level or CAB I and CAB II or Licentiate I and II conducted by the Institute of Chartered Accountants of Sri Lanka (ICASL).
- Completion of Part I and Part II of the Chartered Institute of Management Accountants (CIMA – UK).
- Completion of the Association of Accounting Technicians (AAT).
- Completion of the Associated Certified Management Accountants (ACMA) conducted by the Institute of Certified Management Accountants (CMA-Sri Lanka).
Note: – HNDA – (Full Time) / (Part Time)
According to the Public Administration circular No. 46/90, the Higher National Diploma in Accountancy has been recognized to accept as an alternative qualification to a General Degree in Commerce (Ordinary pass), awarded by a recognized University for recruitment purposes.
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 |
