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	2025-03-20 Six students participated in the annual Speak Up — Act Out Drama Competition on 3rd March 2025 (Monday).

Business, Accounting and Financial Studies

BAFS Department 2024-25

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.

2. 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.

3. 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.

Secondary 3 (Business and Finance)

Content

Secondary 4 – 6 (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
	Accounting Module (Paper 2A)	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

Yearly Functions and Activities

	S3 Bazaar
	S3 Bazaar
	S3 Bazaar
	S3 Bazaar
	Dialogue with Women Chief Executive Officers
	Dialogue with Women Chief Executive Officers
	S6 Personal Finance Workshop
	S6 Personal Finance Workshop
	S5 JA Company Program
	S5 JA Company Program
	HKMA Business Stimulation Competition

Department Members