The Higher National Diploma in Accountancy (HNDA) was established in 1943 in the name of National Diploma in Accountancy with the aim of detecting, preventing frauds, errors, and malpractices in Ceylon Tea Estates and Ceylon Railway; and this was the first professional accounting course introduced back then in Sri Lanka (Ceylon). Later, this course was transformed into the Higher National Diploma in Accountancy (HNDA) in 1946.

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.

Conducted At

No.	Name of the ATI/ATI section	Addresses	Full Time/Part Time	Telephone No.
01	Hardy Advanced Technological Institute - Ampara	Prof. Even A Hardy Mawatha, Ampara	Full Time Part Time	0632222056 0632223035
02	Advanced Technological Institute - Anuradhapura	No. 35/388, Harishchandra Mw, Anuradhapura	Full Time Part Time	0252234417
03	Advanced Technological Institute - Badulla	Greenland Drive, Badulla	Full Time Part Time	0552230218 0552223818
04	Advanced Technological Institute - Batticaloa	Main Street, Kovil Kulam East, Arayampathy, Batticaloa	Full Time Part Time	0652247519 0652247470 0778641182
05	Advanced Technological Institute - Dehiwala.	No 51, Waidya Road, Dehiwala	Full Time Part Time	0112738349
06	Advanced Technological Institute - Jaffna.	No. 665/5, Beach Road, Guru Nagar, Jaffna	Full Time Part Time	0212222595 0212229803
07	Advanced Technological Institute - Kandy.	No. 16, Keppetipola Mw,Kandy	Full Time Part Time	0812232097
08	Advanced Technological Institute - Kegalle.	Bandaranayake Mw, Kegalle	Full Time Part Time	0352221297 0352221713
09	Advanced Technological Institute, Kurunegala.	22/1, Wilgoda Road, Kurunegala	Full Time Part Time	0372229583 0372224911
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
12	Advanced Technological Institute - Rathnapura	New Town , Rathnapura	Full Time Part Time	0452231492 0452231493
13	Advanced Technological Institute - Sammanthurai	Main Street, Sammanthurai	Full Time Part Time	0672261304
14	Advanced Technological Institute - Tangalle	Yayawatta, Netolpitiya, Tangalle	Full Time Part Time	0472241845 0472241846
15	Advanced Technological Institute - Trincomalee	Kanniya Rd, Varothayanagar, Trincomalee	Full Time Part Time	0262223232
16	Advanced Technological Institute - Vavuniya	Off A 9 Road, Veppankulam,Omanthai, Vavuniya.	Full Time Part Time	0242052733

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)

Full-Time programme Basic Entry Qualifications for Higher National Diploma in Accountancy (HNDA)
Applicants should have the following qualifications:

Passed the G.C.E. (A/L) examination in the commerce stream in one sitting with Accounting as one of the subjects.

and

An Ordinary pass for English and Mathematics at the G.C.E. (O/L) examination.

Part Time (Part time program will be conducted during the weekends) (Duration : 4 years)

Applicants should have one of the following qualifications:

Passed the G.C.E. (A/L) examination in the commerce stream in one sitting with Accounting as one of the subjects.
and
An Ordinary pass for English and Mathematics at the G.C.E. (O/L) examination.

and

The applicant should be an employee in the relevant field in a government institution/public enterprise/ recognized firm or self-employed (entrepreneur). Should produce legal documents at the interview.
or
Passed the G.C.E. (A/L) examination in one sitting.

and

Completion of any of the certificate courses given below conducted by the Department of Technical Education & Training (DTET) A. Higher National Diploma in Accounting Sector B. National Certificate in Accounting Technicians C. National Certificate in Business Studies D. National Certificate in Accounting

and

An Ordinary pass for English and Mathematics at the G.C.E. (O/L) examination.

and

The applicant should be an employee in the relevant field in a government institution/public enterprise/ recognized firm or self-employed (entrepreneur). Should produce legal documents at the interview for selection process.

Note 1: Any Part-Time HNDA applicant from the commerce stream who has one or more of the following qualifications will be exempted from the first year and enrolled in the second year if other entry requirements are met and the capacity of the ATI is available.

1. Completion of the Higher National Diploma in Business Administration/ Business Finance & National Diploma in Business Studies conducted by the SLIATE.
2. Have a Degree in Management discipline
3. Completion of Business Level I & II (or Executive level or CAB I and CAB II or Foundation & Intermediate level or Licentiate I and II) conducted by the Chartered Accountants of Sri Lanka.
4. Completion of part I and part II of the Chartered Institute of Management Accountants (CIMA – UK).
5. Completion of part I and part II of the Association of Chartered Certified Accountants (ACCA-UK)
6. Completion of the Association of Accounting Technicians (AAT).
7. Completion of Level 1 and Level 2 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.

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

Higher National Diploma in Accountancy - (HNDA)

Conducted At

Entry Profile

Subjects and Credits

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