Gradually, this course gained popularity and in 1963 part-time evening classes were also introduced in order to meet the market demand. Per Public Administration Circular No.46/90 of 1990, the HNDA qualification is considering as an equivalent( an alternate) to a Bachelors of Commerce degree (B. Com) offered by an accredited university, recognized by University Grant Commission (UGC) of Sri Lanka. This course is mandated for auditing enterprises, excluding public sector organizations and quoted companies. The certified auditors credential were granted for the HNDA holders in 1968. Beginning 2001, the HNDA program is conducting courses throughout the Island by the Advanced Technological Institute (ATIs) which is administered by the Sri Lanka Institute of Advanced Technological Education (SLIATE)
After completing the HNDA program, the HNDA holders can start their own careers as a registered auditor and can conduct the audit of companies except for public sector organizations and quoted companies.
The HNDA syllabus was lately revised after taking into consideration of the Institute of Chartered Accountants of Sri Lanka (ICASL) and with the few other courses syllabus. The HNDA program can be completed in a full or part-time basis within a four-year period. ATIs (formerly known as Technical Colleges) of SLIATE is conducting this program throughout the Island from its inception in 1965 with the mission in mind to produce excellent diploma holders of higher education sector and for this purpose, the HNDA holders are taught to be skillful, competent, and also equipped with modern technology in the field of accounting and finance for contributing to the sustainable development of Sri Lanka.
Entry Profile
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.
Conducted At
No. |
Name of the ATI/ATI section |
Addresses |
Full Time/Part Time |
Telephone No. |
01 |
Hardy Advanced Technological Institute, Ampara |
Inginiyagala Rd., Ampara |
Full Time |
0632222056 0632223035 0718100975 0717638653 |
02 |
Advanced Technological Section |
No. 35/388, Harishchandra Mw, Anuradhapura |
Full Time |
0252234417 0716564572 0715177580 |
03 |
Advanced Technological Institute, Badulla |
Greenland Drive, Badulla |
Full Time |
0552230218 0552223818 0778094573 0712347677 |
04 |
Advanced Technological Section |
Main Street, Kovil Kulam, Arayampathi, Batticaloa |
Full Time |
0652247519 0652247470 0778641182 0716376307 |
05 |
Advanced Technological Institute, Dehiwala. |
Waidya Road, Dehiwala |
Full Time |
0112738349 0718085371 0714407665 |
06 |
Advanced Technological Institute, Jaffna. |
No. 665/5, Beach Road, Guru Nagar, Jaffna |
Full Time Part Time |
0212222595 0212229803 0718447486 0777113664 |
07 |
Advanced Technological Institute, Kandy. |
No. 16, Keppetipola Mw,Kandy | Full Time Part Time |
0812232097 0719175285 0774538133 |
08 |
Advanced Technological Institute, Kegalle. |
Bandaranayake Mw, Kegalle | Full Time Part Time |
0352221297 0352221713 0714848210 0716254659 |
09 |
Advanced Technological Institute, Kurunagala. |
22/1, Wilgoda Road, Kurunagala | Full Time Part Time |
0372229583 0372224911 0714882528 |
10 |
Advanced Technological Institute, Galle. |
Siridamma Mw, Labuduwa, Akmeemana. | Full Time Part Time |
0912246179 |
11 |
Advanced Technological Institute, Gampaha. | Naiwala, Essalla, Veyangoda | Full Time Part Time |
0332287519 0332292544 0715511205 0772917792 |
12 |
Advanced Technological Section Rathnapura |
New Town , Rathnapura | Full Time Part Time |
0452231492 0452231493 0718147124 0713930219 |
13 |
Advanced Technological Section Samanthurai |
Main Street, Samanthurai | Full Time Part Time |
0672261304 0775153500 |
14 |
Advanced Technological Section Tangalle |
Yayawatta, Netolpitiya, Tangalle | Full Time Part Time |
0472241845 0472241846 0714491932 |
15 |
Advanced Technological Section Trincomalee |
Inner Harbour Rd, Trincomalle | Full Time Part Time |
0262223232 0262050617 0773659589 |
16 |
Advanced Technological Section Vavuniya |
Off A 9 Road, Veppankulam,Omanthai, Vavuniya. | Full Time Part Time |
0242052733 0776162010 |
Subjects and 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 |