Higher National Diploma in Accountancy

  • Course Duration 4 Years

Description

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.

Syllabus

Semester 1
Subject Year Semester
Fundamentals of Financial Accounting 1 1
Business Mathematics 1 1
Commercial Awareness 1 1
Business Communication I 1 1
Introduction to Computers 1 1
Semester 2
Subject Year Semester
Intermediate Financial Accounting 1 2
Statistical Analysis for Management 1 2
Micro & Macro Economics 1 2
Business Communication II 1 2
Computer Applications 1 2
Semester 1
Subject Year Semester
Advanced Financial Accounting 2 1
Operations Research 2 1
Principles of Auditing & Taxation 2 1
Business Communication III 2 1
Database Management Systems & Data Analysis 2 1
Semester 2
Subject Year Semester
Cost & Management Accounting 2 2
Computer Applications for Accounting 2 2
Marketing Management 2 2
Business Communication IV 2 2
Project Management Tools & Programming 2 2
Semester 1
Subject Year Semester
Advanced Management Accounting 3 1
Financial Reporting 3 1
Business Law 3 1
Advanced Taxation 3 1
Semester 2
Subject Year Semester
Advanced Financial Reporting 3 2
Corporate Law 3 2
Organizational Behaviour and Human Resources Management 3 2
Business System I 3 2
Semester 1
Subject Year Semester
Financial Management 4 1
Strategic Management 4 1
Business System II 4 1
Computer Based Accounting 4 1
Semester 2
Subject Year Semester
Strategic Management Accounting 4 2
Financial Statement Analysis 4 2
Strategic Financial Management 4 2
Advanced Auditing & Assurance 4 2

Academic Staff


Head of Department

Mrs. M.A.C.H. Piyathilake

Senior Lecturer

Mrs. S.S. Samarakkody

Acting Director

Mrs.P.A. Warusavitharana

Senior Lecturer

Mrs. D.D. Epitawela

Senior Lecturer

Mr. S.S. Edirisinghe

Senior Lecturer

Mrs. M.A.C.N. Perera

Lecturer

Mrs.T. Kalani

Asst. Lecturer

Mr.M.I.F. Ismail

Lecturer

Mrs.S.S. Warnakulasuriya

Asst. Lecturer

Mrs.R.D. De Silva

Asst. Lecturer