Business, Accounting and Financial Studies

Empowering students with fundamental business knowledge, practical skills, and positive values to thrive as confident consumers, investors, employees, and entrepreneurs in today's dynamic world.


Objectives

The overall obectives of Business, Accounting and Financial Studies curriculum:

Life Preparation

To explore different aspects of business to prepare students for life, for learning and for employment.

Generic Skills

To develop students generic skills in research, analysis, leadership, team-building, communication, critical thinking, and problem-solving and transfer them to different domains; and

Fundamental Knowledge

To provide students at senior secondary level with fundamental business knowledge and skills, and develop their positive values and attitudes, so that they can fulfil their roles competently and confidently as consumers, investors, employees and/or entrepreneurs;

(Extract from Business, Accounting and Financial Studies Curriculum and Assessment Guide (Secondary 4-6)

Business, Accounting and Financial Studies

Teacher List

Subject leader: Mr Wai Man Leung

Form taught: Form 4 to Form 6



Course Structure

Paper 1 (Compulsory Part)

Business Environment

  • Hong Kong Business Environment
  • Forms of Business Ownership
  • Busiuness Ethics and Social Responsibility

Basics of Management

  • Management Functions
  • Principles of Effective Management
  • Key Business Functions

Personal Financial Management

  • Time Value of Money
  • Consumer Credit
  • Personal Fincncial Planning and Investment
  • Stock Trading as an Investment



Paper 2 Accounting Module (Elective Part)

Financial Accounting

  • Accounting Equation
  • Double Entry System
  • Trial Balance and Preparation of Financial Statements for Different Forms of Business Ownership
  • Adjustments Relating to the Preparations of Financial Statements
  • Bank Reconciliation Statement
  • Error Corrections
  • Financial Analysis
  • Accounting Assumptions, Principles and Conventions
  • Incomplete Records

Cost Accounting

  • Cost Classification, Concepts and Terminology
  • Overhead absorption
  • Marginal and Absorption Costing
  • Cost-Volume Profit Analysis
  • Short-Term Decision-making



Assessment Structure

HKDSE:

School Assessments:

  • Case Study Questions
  • Accounting Module Assignments
  • Business News Journal
  • Business Ethics Reflection
  • Stock Investment Simulation
  • Group Projects
  • Quizzes
  • Formal Tests
  • Term Examinations

Useful Resources

Stay informed and enhance your learning with these recommended business and financial news sources:

The Standard for students

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