S4-6 - HKMA David Li Kwok Po College

HKMA David Li Kwok Po College
Secondary 4-6
Business, Accounting
and
Financial Studies
Subject Outline
2012 – 2015

Subject Teachers: Ms. Lydia Lui and Ms. Karen Chan
Part A – Learning Objectives
Through the study of the BAFS 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.
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.
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.
Part B – Conduct of the class
We live in a dynamic world in which active involvement is required. To get the most
out of this class --- active participation in class is expected. The emphasis will be on
active learning. It is expected that you will be actively involved in each class through
class discussions, small group work, asking questions, etc.
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Part C – Curriculum
Secondary
4
Secondary
5 & 6
Compulsory
Part
(Paper 1)
Elective Part
Business
Environment
Introduction
to
Management
Introduction
to Accounting
Basics of
Personal
Financial
Management
Accounting
Module
(Paper 2A)
Business
Management
Module
(Paper 2B)
•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) Management
•Business Communication
•Purposes and the Changing Role of Accounting
•Uses of Financial Statements
•Accounting Principles and Conventions
•The Accounting Cycle
•Basic Ratio Analysis
•Fundamentals of Financial Management
•Personal Financial Management
Financial
Accounting
Cost
Accounting
Financial
Management
Human
Resources
Management
Marketing
Management
•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 classification, concepts and
terminology
•Job Costing
•Marginal and Absorption Costing
•Cost Accounting for decision-making
OR
•Financial Analysis
•Budgeting
•Sources of Financing
•Capital Investment Appraisal
•Working Capital Management
•Risk Management
•Functions of Human Resources
Management
•Development of a Quality Workforce
•Role of Marketing
•Marketing Research
•Customer Behaviour
•Marketing Strategies for Goods and
Services
•Consumerism
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Part D – Textbook
Compulsory Module
Pak Cho Kan and Lam Pun Lee, Business Environment and Introduction to
Management, Longman, 2009.
Eric Lo Chi Chung and Frank Wood, Frank Wood’s Introduction to Accounting,
Longman, 2009.
Louis Cheng, Basics of Personal Financial Management, Longman, 2009.
Part E – Assessment breakdown
To pass this subject you must obtain a minimum of 40% overall and you must
complete each component of assessment to a satisfactory standard.
The overall mark will be calculated as follows:
S4 – S5 S6
Continuous Assessment Mark* 40% 30%
Examination (One per term – January & June) 60% 70%
100% 100%
* The continuous assessment mark will be calculated as follows:
S4
Components Term 1 Term 2
Business Homework 10% 10%
Management Quiz 15% 15%
Module (50%) Sub-total 25% 25%
Accounting
Module (50%)
Homework 10% 10%
Quiz 15% 15%
Sub-total 25% 25%
Uniform Test 10% 10%
Commentary writing /
Participation in subject related
activities
5% 5%
40% 40%
4

S5
Components Term 1 Term 2
Business Homework 10% 10%
Management Quiz 15% 15%
Module Sub-total 25% 25%
Accounting
Module
Homework 10% 10%
Quiz 15% 15%
Sub-total 25% 25%
Uniform Test 10% 10%
SBA 5% 5%
40% 40%
S6
Business
Management
Components
Year
Homework 15%
Quiz 15%
Module Sub-total 30%
Accounting
Module (50%)
Homework 15%
Quiz 15%
Sub-total 30%
Pre-mock 10%
40%
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Part F – Homework
Homework will be mainly assigned from the textbook or workbook after the
completion of each chapter. Some homework questions may also be chosen from
other sources on teachers’ discretion.
There are mainly four types of homework to be assigned over the year as follows:
Type Nature of homework Objective
I Conceptual questions To reinforce understanding on key
topic skills
II Cross-consolidation exercises Focus on integration of various
topics
III Examination-oriented practice To develop examination skills
Part G – Quiz
There will be at least one quiz after the completion of each unit. The aim of the quizzes
is to provide information on your progress for you to do self-evaluation as well as for
the teachers to give help.
Part I – Format of the Public Examination
The following table outlines the various components of the public assessment of BAFS
in 2015 Hong Kong Diploma Of Secondary Education Examination (HKDSE):
Component
Public
Examination
Weighting Duration
Paper 1 Compulsory Part 40% 1.5 hours
Paper 2 Elective part (choose one only)
2A Accounting Module
2B Business management module
60% 2.5 hours
Paper 1
There will be two sections in this paper: Section A (60%) will consist of multiple
choice questions and Section B (40%) short questions. Questions will be set on the
compulsory part of the curriculum. All questions are compulsory.
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Paper 2
Students will attempt either Paper 2A or 2B. Questions will be set on the respective
module of the elective part of the curriculum. Students are, however, expected to
integrate their knowledge and skills learnt in the compulsory part to demonstrate
in-depth knowledge of the module.
There will be three sections as follows:
Paper 2A
Section A (30%)
Section B (50%)
Section C (20%)
(Accounting
Module)
Short
questions
Application
problems
Case/theory
questions
Paper 2B
(Business
Management
Module)
Short
questions
Case studies
Essay
questions
Remarks
All questions are compulsory.
Students will be required to
answer any ONE out of two
questions.
Part J – Each lesson, you need to bring your …
1. Textbook
2. Handout Notes
3. School Exercise Books
Business Management Module: 2 Exercise Books;
Accounting Module: 2 Exercise Books
4. Subject Folder
Business Management Module: 1 A4 Ring File;
Accounting Module: 1 A4 Ring File
5. Calculator and ruler
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