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Academic

Business, Accounting and Financial Studies

Course Objectives

  1. Through the study of the curriculum, students will be able to develop knowledge and understanding of:
  • the intertwined relationships of different business areas;
  • the dynamic environment in which businesses operate, where changes influence planning and decision-making;
  • the importance of accounting in managing a business;
  • the functions of management in formulating effective strategies for businesses; and
  • the importance of managing personal finance.
  1. Students are expected to develop generic skills, in particular, the ability to:
  • use information technology to locate, select and organize relevant business information for decision-making;
  • investigate, analyze and evaluate business issues from a variety of perspectives;
  • communicate business information and issues effectively; and
  • work in a team situation and assume a leadership role.
  1. Students are expected to develop positive values and attitudes so that they may:
  • be informed, active and responsible participants in the business world;
  • be critically aware of the importance of socially responsible and ethical business behaviour; and
  • behave responsibly in controlling their personal finances.

 

S4 – S6 (BAFS)

Common Part

Business Environment

Hong Kong Business Environment
Forms of Business Ownership

Business Ethics and Social Responsibilities

Introduction to Management

Management Functions
Effective Management
Key Business Functions
Entrepreneurship and Small and Medium Enterprises (SMEs) Management
Business Communication

Introduction to Accounting

Purposes and the Changing Role of Accounting
Uses of Financial Statements
Accounting Principles and Conventions
The Accounting Cycle
Basic Ratio Analysis

Basics of Personal Financial Management

Fundamentals of Financial Management
Personal Financial Management

 

 

 

Elective Part

Accounting Module
(Paper 2A)

Financial Accounting

Adjustments for the preparation of financial statements
Financial reporting for different forms of business ownership
Control Systems
Generally Accepted Accounting Principles
Financial Analysis
Incomplete Records
IT Applications in Accounting
Ethical Issues in Accounting

Cost Accounting

Cost classification, concepts and terminology
Job Costing
Marginal and Absorption Costing
Cost Accounting for decision-making

OR

Business Management Module
(Paper 2B)

Financial Management

Financial Analysis
Budgeting
Sources of Financing
Capital Investment Appraisal
Working Capital Management
Risk Management

Human Resources Management

Functions of Human Resources Management
Development of a Quality Workforce

Marketing Management

Role of Marketing
Marketing Research
Customer Behaviour
Marketing Strategies for Goods and Services
Consumerism

 

 

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