Post on 20-Mar-2022
transcript
Total English Chinese
Accounting 6479 4285 2194
Business Management 2562 672 1890
Number of candidate
(Sat)
9041 4957 4084
Separate Grading and Reporting since 2015
Standards-Referenced Reporting (SRR)
Determine the cut scores for L1 to L5 by the expert
panel, with reference to
✓ Level descriptors
✓ Past years statistics
✓ Live scripts
✓ Library scripts
✓ Group Ability Index (separate GAIs for the two
groups)
Level 5** : Level 5* :
Top 10% of Level 5 Next top 30% of Level 5
Whole group % 2020 2021
L5** 1.4% 1.5%
L5* or above 5.8% 6.3%
L5 or above 14.4% 14.9%
L4 or above 43.7% 45.2%
L3 or above 70.0% 70.6%
L2 or above 91.0% 91.2%
L1 or above 98.0% 98.0%
Accounting Module
Whole group % 2020 2021
L5** 0.8% 0.7%
L5* or above 2.9% 2.7%
L5 or above 7.2% 7.0%
L4 or above 29.2% 29.7%
L3 or above 58.2% 58.5%
L2 or above 86.5% 88.0%
L1 or above 96.4% 97.3%
Business Management Module
Major updates of HKFRS 15 Revenue from contracts
with customers, on 1 September 2018, which may
affect the accounting treatments of sales,
discounts, returns, etc.
SME-FRS (Revised February 2019): Existing
accounting treatments dealing with sales,
discounts, returns, etc. are still applicable
The existing accounting practices will be
followed in the 2021 and 2022 HKDSE
BAFS Exam and onwards.
Starting from HKDSE 2025, only accept the
‘Allowance method - 2nd approach’ for the
treatment of allowance for doubtful accounts,
bad debts and bad debts recovery.
PDPs and other learning and teaching resources
may be provided by CDI on a need basis.
Remark: the ‘existing approach’ of allowance
for doubtful accounts will still be accepted in
HKDSE 2021 - 2024.
In the PowerPoint slides, the marking notes of
each question is presented.
The marking notes show the consensuses of the
marking criteria of that particular question made
in the Markers’ Meeting.
→Marking criteria are set based on the assessment
objectives of that question, so it may not be the
same every year.
→ It may not exhaust all possible answers for each
question. Teachers should exercise their
professional discretion and judgment in accepting
alternative answers that are not in the marking
scheme/marking notes, but are correct and well-
reasoned.
The Refined BAFS Curriculum & Assessment Framework⚫ Curriculum related documents
⚫ Learning and teaching resource materials
EDB web site BAFS Learning and
Teaching Resources
Platform*
BAFS Curriculum and Assessment Guide
Business, Accounting and Financial Studies (S4-6) (with effect
from S4 in 2022/23 school year, leading to the 2025 HKDSE
examination and onwards) 2007 (with updates in October 2020)
https://www.edb.gov.hk/en/curr
iculum-
development/kla/technology-
edu/curriculum-doc/index.html
https://cd1.edb.hkedcity.net
/cd/te/bafs_platform/en/ref
erence-documents-sec.html
Supplementary Notes
Business, Accounting and Financial Studies
Curriculum Supplementary Notes (to be
implemented at S4 in 2022/23 school year
leading to the 2025 HKDSE examination and
onwards)
Accounting
Strand
https://www.edb.gov.hk/en/curr
iculum-
development/kla/technology-
edu/resources/index.html
https://cd1.edb.hkedcity.net
/cd/te/bafs_platform/en/ref
erence-documents.html
Business
Management
Strand
Glossary (with updates in 2021) https://www.edb.gov.hk/attach
ment/tc/curriculum-
development/kla/technology-
edu/resources/BAFS%20glossa
ry_July%202021.pdf
https://cd1.edb.hkedcity.net
/cd/te/bafs_platform/en/ref
erence-resources.html
Learning and Teaching Resource Materials https://www.edb.gov.hk/en/curr
iculum-
development/kla/technology-
edu/resources/business-
edu/resources.html
https://cd1.edb.hkedcity.net
/cd/te/bafs_platform/en/lear
ning-teaching.html
* Home page: https://cd1.edb.hkedcity.net/cd/te/bafs_platform/en/index.html
Assessment Tasks Reference
(including multiple choice questions, short questions, structural questions, long questions, etc.)
EDB One-stop Portal - https://minisite.proj.hkedcity.net/edbosp-te/eng/home.html