Business, Accounting and Financial Studies Curriculum framework Business, Accounting and Financial Studies Business Studies Commerce HKCEE BAFS HKALE Principles of Accounts Principles of Accounts

Business, Accounting and Financial Studies Business Management Module Curriculum framework Business, Accounting and Financial Studies 40% 60% Business Management Module Compulsory Part Accounting Module Elective Part 40% Financial Management Introduction to Management Business Environment Financial Accounting Human Resources Management Basics of Personal Financial Management 20% Introduction to Accounting Cost Accounting Marketing Management

Business, Accounting and Financial Studies Curriculum framework Business, Accounting and Financial Studies Tackle business problems, need knowledge and skills from different business areas Explore different aspects of business Compulsory Part Introduction to Accounting Management Business Environment Basics of Personal Financial Business Environment Hong Kong business environment Forms of business ownerships Business ethics and social responsibilities

Business, Accounting and Financial Studies Curriculum framework Business, Accounting and Financial Studies Tackle business problems, need knowledge and skills from different business areas Explore different aspects of business Compulsory Part Introduction to Accounting Management Business Environment Basics of Personal Financial Introduction to Management - Management functions - Effective management - Key business functions - Entrepreneurship and small and medium enterprises (SMEs) Management - Business communication

Business, Accounting and Financial Studies Curriculum framework Business, Accounting and Financial Studies Tackle business problems, need knowledge and skills from different business areas Explore different aspects of business Compulsory Part Introduction to Accounting Management Business Environment Basics of Personal Financial Introduction to Accounting Purposes and the changing role of accounting Uses of financial statements Accounting principles and conventions The accounting cycle Basic ratio analysis

Business, Accounting and Financial Studies Curriculum framework Business, Accounting and Financial Studies Tackle business problems, need knowledge and skills from different business areas Explore different aspects of business Compulsory Part Introduction to Accounting Management Business Environment Basics of Personal Financial Basics of Personal Financial Management Fundamental of financial management Personal financial management

Business, Accounting and Financial Studies Business Management Module Curriculum framework Business, Accounting and Financial Studies Business Management Module Compulsory Part Accounting Module Elective Part Cost Classification, Concepts and Terminology Job Costing Marginal and Absorption Costing Cost Accounting for Decision-making - Preparation of Financial Statements Financial Reporting for Different Forms of Business Ownership - Control Systems Generally Accepted Accounting Principles - Financial Analysis - Incomplete Records Information and Communication Technology - Applications in Accounting - Ethical Issues in Accounting Financial Accounting Cost Accounting

Assessment Hong Kong Diploma of Secondary Education Examination Component Weighting Duration Paper 1 Compulsory part Multiple choice (60%) Short questions (40%) 34% 1½ hours Paper 2 Elective part Accounting module -Short questions (30%) -Application problem (50%) -Case/Theory questions(20%) 51% 2½ hours School-based assessment (SBA) 15% SBA starts from 2016. 40% 60% Before 2016

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