2. Curriculum framework Business, Accounting and Financial Studies Compulsory Part 40% Elective Part Accounting Module Business Management Module 60%

3. Curriculum framework Business, Accounting and Financial Studies Compulsory Part 1. Business Environment 2. Introduction to Management 3. Introduction to Accounting 4. Basics of Personal Financial Management

4. Curriculum framework Compulsory Part Business, Accounting and Financial Studies 1. Business Environment - Hong Kong business environment Hong Kong business environment - Forms of business ownerships Forms of business ownerships - Business ethics and social responsibilities Business ethics and social responsibilities

5. Curriculum 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

6. Curriculum framework Business, Accounting and Financial Studies 3. Introduction to Accounting -Purposes and the changing role of accountingPurposes and the changing role of accounting -Uses of financial statementsUses of financial statements -Accounting principles and conventionsAccounting principles and conventions -The accounting cycleThe accounting cycle -Basic ratio analysisBasic ratio analysis Compulsory Part

7. Curriculum framework Business, Accounting and Financial Studies 4. Basics of Personal Financial Management - Time value of money Time value of money - Consumer credit Consumer credit - Personal financial planning and investments Personal financial planning and investments - Stock trading as an investment Stock trading as an investment Compulsory Part

8. Curriculum framework Business, Accounting and Financial Studies Elective Part Financial Accounting Cost Accounting -Preparation of financial statements -Financial reporting for different forms of business ownership -Control Systems -Generally Accepted Accounting Principles -Financial Analysis -Incomplete Records

9. Curriculum framework Business, Accounting and Financial Studies Elective Part Financial Accounting Cost Accounting -Cost classification, concepts and terminology -Marginal and absorption costing -Cost accounting for decision- making

10. Assessment Component WeightingDuration Paper 1 Compulsory part -Multiple choice (60%) -Short questions (40%) 40% 1 hour and 15 minutes Paper 2 Elective part Accounting module -Short questions (30%) -Application problems (50%) -Case/Theory questions(20%) 40% 2 hours and 15 minutes Hong Kong Diploma of Secondary Education Examination

11. END Thank You !!!