Curriculum framework
Business, Accounting and Financial Studies
60%
40%
Compulsory
Part
Elective
Part
Business
Accounting
Module
Management
Module
Curriculum framework
Business, Accounting and Financial Studies
3. Introduction
1. Business
to
Environment Accounting
Compulsory
Part
2. Introduction 4. Basics of
Personal
to
Management Financial
Management
Curriculum framework
Business, Accounting and Financial Studies
Compulsory Part
1. Business Environment
- Hong Kong business environment
- Forms of business ownerships
- Business ethics and social responsibilities
Curriculum framework
Business, Accounting and Financial Studies
Compulsory Part
2. Introduction to Management
- Management functions
- Effective management
- Key business functions
- Entrepreneurship and Small and Medium
Enterprises (SMEs) Management
- Business communication
Curriculum framework
Business, Accounting and Financial Studies
Compulsory Part
3. Introduction to Accounting
- Purposes and the changing role of accounting
- Uses of financial statements
- Accounting principles and conventions
- The accounting cycle
- Basic ratio analysis
Curriculum framework
Business, Accounting and Financial Studies
Compulsory Part
4. Basics of Personal Financial Management
- Time value of money
- Consumer credit
- Personal financial planning and investments
- Stock trading as an investment
Curriculum framework
Business, Accounting and Financial Studies
Elective Part
Financial
Accounting
Cost
Accounting
- Preparation of financial statements
- Financial reporting for different
forms of business ownership
- Control Systems
- Generally Accepted Accounting
Principles
- Financial Analysis
- Incomplete Records
Curriculum framework
Business, Accounting and Financial Studies
Elective Part
Financial
Accounting
Cost
Accounting
- Cost classification, concepts
and terminology
- Marginal and absorption
costing
- Cost accounting for decisionmaking
Assessment
Hong Kong Diploma of Secondary Education Examination
Component
Weighting Duration
Paper 1 Compulsory part
-Multiple choice (60%)
-Short questions (40%)
Paper 2 Elective part
40%
1 hour and
15 minutes
40%
2 hours
and 15
minutes
Accounting module
-Short questions (30%)
-Application problems (50%)
-Case/Theory questions(20%)
END
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