2. Curriculum framework Principles of Accounts Business, Accounting and Financial Studies Commerce HKCEE Principles of Accounts Business Studies HKALE BAFS

3. Curriculum framework Business Environment Introduction to Management Introduction to Accounting Basics of Personal Financial Management Business, Accounting and Financial Studies Compulsory Part 40% Elective Part Accounting Module Business Management Module 60% Financial Accounting Cost Accounting 40% 20% Financial Management Marketing Management Human Resources Management

4. Curriculum framework Compulsory Part Business, Accounting and Financial Studies Introduction to Accounting Introduction to Management Business Environment Basics of Personal Financial Management 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 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 Introduction to Management - Management functions - Effective management - Key business functions - Entrepreneurship and small and medium enterprises (SMEs) Management - Business communication Basics of Personal Financial Management - Fundamental of financial management Fundamental of financial management - Personal financial management Personal financial management

5. Curriculum framework Financial Accounting Cost Accounting Compulsory Part Business, Accounting and Financial Studies Elective Part Accounting Module Business Management Module

6. Assessment ComponentWeightingDuration Paper 1Compulsory part -Multiple choice (60%) -Short questions (40%) 40%1.5 hrs Paper 2Elective part Accounting module -Short questions (30%) -Application problem (50%) -Case/Theory questions(20%) 60%2.5hrs School-based assessment (SBA)/ Hong Kong Diploma of Secondary Education Examination

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