11
Curriculum frameworkCurriculum framework
Business, Accounting and Financial Studies
Compulsory Part
40%
ElectivePart
Accounting Module
Business Management
Module
60%
Curriculum frameworkCurriculum framework
Business, Accounting and Financial Studies
Compulsory Part
1. BusinessEnvironment
2. Introductionto
Management
3. Introductionto
Accounting
4. Basics of PersonalFinancial
Management
Curriculum frameworkCurriculum framework
Compulsory Part
Business, Accounting and Financial Studies
1. Business Environment
- Hong Kong business environment
- Forms of business ownerships
- Business ethics and social responsibilities
Curriculum frameworkCurriculum framework
Business, Accounting and Financial Studies
2. Introduction to Management- Management functions- Effective management- Key business functions- Entrepreneurship and Small and Medium Enterprises (SMEs) Management
- Business communication
Compulsory Part
Curriculum frameworkCurriculum framework
Business, Accounting and Financial Studies
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
Compulsory Part
Curriculum frameworkCurriculum framework
Business, Accounting and Financial Studies
4. Basics of Personal Financial Management
- Time value of money
- Consumer credit
- Personal financial planning and investments
- Stock trading as an investment
Compulsory Part
Curriculum frameworkCurriculum framework
Business, Accounting and Financial Studies
Elective Part
FinancialAccounting
CostAccounting
- Preparation of financial statements- Financial reporting for different forms of business ownership
- Control Systems- Generally Accepted Accounting Principles
- Financial Analysis- Incomplete Records
Curriculum frameworkCurriculum framework
Business, Accounting and Financial Studies
Elective Part
FinancialAccounting
CostAccounting
-Cost classification, concepts and terminology
-Marginal and absorption costing
-Cost accounting for decision- making
AssessmentAssessment
Component Weighting Duration
Paper 1 Compulsory part-Multiple choice (60%)-Short questions (40%)
40% 1 hour and 15 minutes
Paper 2 Elective partAccounting module
-Short questions (30%)
-Application problems (50%)
-Case/Theory questions(20%)
40% 2 hours and 15 minutes
Hong Kong Diploma of Secondary Education ExaminationHong Kong Diploma of Secondary Education Examination
END
Thank You !!!
END
Thank You !!!
