Business, Accounting and Financial Studies

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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;
To develop students’ generic skills in research, analysis, leadership, team-building, communication, critical thinking, creativity, and problem-solving and transfer them to different domains; and
To explore different aspects of business to prepare students for life, for learning and for employment.

Wong Yau Wai

(Panel Head)

COMPULSORY PART
Business Environment	Introduction to Management	Introduction to Accounting	Basics of Personal Financial Management
Hong Kong Business Environment Forms of Business Ownership Business Ethics and Social Responsibilities	Management Functions Effective Management Key Business Functions Entrepreneurship and small and Medium Enterprises (SMEs) Business Communication	Purposes and the Changing Role of Accounting Uses of Financial Accounting Principles and Conventions the Accounting Cycle Basic Ratio Analysis	Fundamentals of Financial Management Personal Financial Management

ELECTIVE PART
Accounting Module
Financial Accounting	Cost Accounting
Purposes and Role of Accounting Double entry system Books of Original Entry and Types of Ledgers Trial balance Period-end Adjustments Relating to the Preparation of Financial Statements Financial Reporting for Different Forms of Business Ownership Control System Incomplete Records Accounting Assumptions, Principles and Conventions Financial Analysis	Cost Classifications, Concepts and Terminology Marginal and Absorption Costing Cost Accounting for Decision-making