Business, Accounting & Financial Studies (BAFS)

智權教育中心及亞洲會計商業學會合辦

「3-3-4 新高中學制」最佳部署, [企業、會計與財務概論]

課程宗旨

迎合急速變遷的社會及經濟
終身學習所需的思維
培育公民應具備的質素
會計是商業教育不可或缺的元素

subject

學習與教學的特徵

NSS BAFS 簡介

NSS Curriculum: Social Science / Technology Elective Subjects
A. Business, Accounting and Financial Studies (BAFS)

Curriculum Framework and Time Allocation

Total lesson time: 270 hrs
(Compulsory Part: 108 hrs / Elective Part: 162 hrs.)

The Curriculum

Compulsory Part

Business Environment (about 20 hrs)	Hong Kong Business Environment
	Forms of Business Ownership
	Business Ethics and Social Responsibilities
Introduction to Management (about 24 hrs)	Management Functions
	Effective Management
	Key Business Functions
	Entrepreneurship and Small and Medium Enterprises Management
	Business Communication
Introduction to Accounting (about 40 hrs)	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 (about 24 hrs)	Fundamentals of Financial Management
Basics of Personal Financial Management (about 24 hrs)	Personal Financial Management

Elective Part
Students can choose either Accounting or Business Management, according to their interests and inclinations. The following elective parts have been selected:

Accounting Module: Financial Accounting (about 108 hrs)	Balancing day adjustments relating to the preparation of financial statements
	Financial reporting for different forms of business ownership
	Control systems
	Generally accepted accounting principles
	Financial analysis
	Incomplete records
	Information and communication technology applications in accounting
	Ethical issues in accounting
Accounting Module: Cost Accounting (about 56 hrs) (about 27 hours)	Cost classification, concepts and terminology
	Job costing
	Marginal and absorption costing
	Cost accounting for decision-making.
Business Management Module: Financial Management (about 49 hrs)	Financial analysis
	Budgeting
	Sources of financing
	Capital investment appraisal
	Working capital management
	Risk management
Business Management Module: Marketing Management (about 67 hrs)	Role of marketing
	Marketing research
	Customer behaviour
	Marketing strategies for goods and services
Business Management Module: Human Resources Management (about 46 hrs)	Functions of human resources management
	Development of a quality workforce

BAFS Course Objectives

* The medium of instruction for this subject is English

Course Objectives
- To enable students to have a firm grasp of basic professional knowledge and skills in their senior secondary education and inculcate positive values and attitudes in students so that they will be able to play different roles properly in society as consumers, investors, employees and/ or entrepreneurs and so on in the future.

- To cultivate students’ generic skills, for example, research skills, analytical power, leadership skills, team building skills, communication abilities, critical thinking, creativity and troubleshooting abilities, etc, and train them in applying such skills to different learning domains; to provide students with a learning platform through which they can explore various commercial matters so that they will be ready for challenges in the areas of their daily lives, academic studies and vocational development in the future.

Tutor Profile

C.Y. Chau, MBA, CPA
Mr. CY Chau obtained a Master degree in Business from The University of Newcastle, Australia. He is a certified public accountant (practicing), a fellow member of the Hong Kong Institute of Certified Public Accountants and also a member of Institute of Chartered Accountants in England and Wales.

Mr. Chau is Ex-top management of Hong Kong blue chip listed companies and has over 25 years of experience in overseeing corporate finance, merger and acquisition activities, accounting, and company secretarial and legal matters.

K.C. Wan, MCOMM., CPA
Mr. KC Wan, a CPA in Hong Kong and Australia, a Chartered Secretary, earned a Bachelor of Commerce in Accounting and a Master of Commerce in Treasury from University of New South Wales, Australia. Former General Manager, Finance Director and Financial Controller in different commercial organizations ranging from IT, manufacturing, trading and shipping business. He also served as an accountant for listed companies in Hong Kong.

Mr. Wan has profound teaching experience ranging from accounting, business and management subjects for different levels covering LCC& I, associate degree, bachelor degree and master degree. The institutions that he conducted his part-time tutorship included the Hong Kong Open University, Hong Kong Polytechnic University, the School of Continuing Education, Hong Kong Baptist University, SPACE, University of Hong Kong and Northern Territory University of Australia.

上課時間請按此

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NSS BAFS電話專線2155 1868

了解更多 NSS 資料, 請按此。

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