A01- A04 of the learning and teaching materials were updated for the “Accounting Strand” of the BAFS curriculum.
| Topics | English Version | Chinese Version |
|---|---|---|
| A01 - Period-end Adjustments Relating to the Preparation of Financial Statements - Depreciation | ||
| A02 - Financial Reporting for Different Forms of Business Ownership | ||
| A03 - Bank Reconciliation Statement and Correction of Errors | ||
| A04 - The Accounting Cycle | ||
| A05 - ICT Applications in Accounting | ||
| A06 - Ethical Issues in Accounting | ||
| A07 - Job Costing | ||
| A08 - Marginal and Absorption Costing | ||
|
A09 - Cost Accounting for Decision Making - Application of Costing Concepts and Techniques in Decision Making |
||
| A10 - Cost-Volume-Profit Analysis |
M01- M05 of the learning and teaching materials were updated for the “Business Management Strand” of the BAFS curriculum.
| Topics | English Version | Chinese Version |
|---|---|---|
| M01 - Financial Analysis - Ratio Analysis for Business | ||
| M02 - Capital Investment Appraisal | ||
| M03 - Risk Management | ||
| M04 - Functions of Human Resources Management - Performance Appraisal and Reward Management | ||
| M05 - Development of a Quality Workforce | ||
| M06 - Role of Marketing | ||
| M07 - Marketing Research | ||
| M08 - Customer Behaviour | ||
|
M09 - Marketing Strategies for Goods - Marketing Mix |
||
| M10 - Traditional Marketing and E-Marketing Strategies |
This set of materials aims to allow teachers to apply “Assessment for Learning” in delivering the learning content of “Key Business Functions” in the BAFS curriculum.
| Topic | |
English Version |
Chinese Version
|
|---|---|---|---|
| Foreword | Details | Details | |
| Key
Business Functions – Lesson 1 |
Lesson Plan | Details | Details |
| PowerPoint | Details | Details | |
| Notes | Details | Details | |
| Notes (Answers) | Details | Details | |
| Homework | Details | Details | |
| Homework (Answers) | Details | Details | |
| Website Extract | Details | Details | |
| Key Business Functions – Lesson 2 | Lesson Plan | Details | Details |
| PowerPoint | Details | Details | |
| Notes | Details | Details | |
| Notes (Answers) | Details | Details | |
| Classwork | Details | Details | |
| Classwork (Answers) | Details | Details | |
| Homework | Details | Details | |
| Homework (Answers) | Details | Details |
This set of materials aims to allow teachers to apply “Assessment for Learning” in delivering the learning content of “accounting equation” in the BAFS curriculum.
| Topic | |
English Version |
Chinese Version
|
|---|---|---|---|
| Foreword | Details | Details | |
| Accounting Equation – Lesson 1 | Lesson Plan | Details | Details |
| PowerPoint | Details | Details | |
| Notes (with Answers) | Details | Details | |
| Classwork (with Answers) | Details | Details | |
| Homework (with Answers) | Details | Details | |
| Flowchart | Details | Details | |
| Accounting Equation – Lesson 2 | Lesson Plan | Details | Details |
| PowerPoint | Details | Details | |
| Notes (with Answers) | Details | Details | |
| Classwork (with Answers) | Details | Details | |
| Homework (with Answers) | Details | Details |
Tag:Modular-based Resources; Compulsory part； Accounting module
This is a set of reading material designed to promote self-directed learning. It aims to consolidate and broaden students’ business knowledge base in the areas of 1(a) Business Environment; 1(b) Basics of Management; and 3(a) Introduction to Management of the BAFS curriculum.
| English version | Details |
| Chinese version | Details |
Tag:Modular-based Resources; Compulsory part； Business Management Module
3 cases on the topic of “Cost Accounting” for the Accounting module of the BAFS curriculum at senior secondary level were developed.
| Topics | English Version | Chinese Version |
|---|---|---|
| Grid to illustrate the topics covered in Cost Accounting Case Studies | ||
| Case 1: Cost Classification | ||
| Case 2: Absorption Costing | ||
| Case 3: Cost-volume-profit analysis |
The same in pdf format could be downloaded from the EDB’s website:
8 sets of learning and teaching materials were developed for the “Compulsory part” of the BAFS curriculum
| Topics | English Version | Chinese Version |
|---|---|---|
| Foreword | Details | Details |
| C01 - Hong Kong Business Environment - Impact of Globalization on Business | ||
| C02 - Business Ethics and Social Responsibilities | ||
| C03 - Management Functions for Organisations | ||
| C04 – Small and Medium Enterprises (SMEs) | ||
| C06 - The Accounting Cycle | ||
| C07 - Fundamentals of Financial Management - Time Value of Money | ||
| C08 - Personal Financial Management - Consumer Credit | ||
| C09 - Personal Financial Management –Investment, Risk and Return |
A crossword puzzle has been developed to familiarise students with the terminology, definitions and key concepts related to financial accounting and personal finance of the BAFS curriculum.
6 sets of graded assignments on selected topics for the Accounting module of the BAFS curriculum at senior secondary level were developed as follows:
| Topics | English Version | Chinese Version |
|---|---|---|
| Grid to illustrate the topics covered in graded assignments | Details | Details |
| Set 1: Double Entry System | Details | Details |
| Set 2: Period-end Adjustments – Depreciation of non-current assets | Details | Details |
| Set 3: Accounting for Partnership | Details | Details |
| Set 4: Incomplete Records | Details | Details |
| Set 5: Marginal and Absorption Costing | Details | Details |
| Set 6: Period-end Adjustments Relating to the Preparation of Financial Statements | Details | Details |
| Set 7: Trial Balance | Details | Details |
| Set 8: Bank Reconciliation Statement | Details | Details |
| Set 9: Accounting for Limited Company | Details | Details |
The same in pdf format could be downloaded from the
EDB’s website:
http://www.edb.gov.hk/en/curriculum-development/kla/technology-edu/resources/business-edu/resources.html
A set of draft learning and teaching materials on topic of "Cost Classification, Concepts and Terminology" for the Accounting module of the BAFS curriculum at senior secondary level has been developed.
| English Version | Chinese Version | |
|---|---|---|
| Topic Overview | Details | Details |
| Classwork (Q&A) | Details | Details |
| Homework (Q&A) | Details | Details |
| PPT | L1: Details | L1: Details |
| L2: Details | L2: Details | |
| L3: Details | L3: Details |
The same in pdf format could be downloaded from the
EDB’s website:
http://www.edb.gov.hk/en/curriculum-development/kla/technology-edu/resources/business-edu/resources.html
A set of draft learning and teaching materials on topic of "Marginal and Absorption Costing" for the Accounting module of the BAFS curriculum at senior secondary level has been developed.
| English Version | Chinese Version | |
|---|---|---|
| Topic Overview | Details | Details |
| Classwork (Q&A) | Details | Details |
| Homework (Q&A) | Details | Details |
| PPT | L1: Details | L1: Details |
| L2: Details | L2: Details | |
| L3: Details | L3: Details | |
| L4: Details | L4: Details | |
| L5: Details | L5: Details |
The same in pdf format could be downloaded from the
EDB’s website:
http://www.edb.gov.hk/en/curriculum-development/kla/technology-edu/resources/business-edu/resources.html
A set of draft learning and teaching materials on topic of "Cost Accounting for Decision-making" for the elective part (Accounting Module) of the BAFS curriculum at senior secondary level has been developed.
| English Version | Chinese Version | |
|---|---|---|
| Topic Overview | Details | Details |
| Homework (Question) | Details | Details |
| Homework (Answer) | Details | Details |
| Case | Details | Details |
| Quiz | Details | Details |
| PPT | L1: Details | L1: Details |
| L2: Details | L2: Details | |
| L3: Details | L3: Details | |
| L4: Details | L4: Details | |
| L5: Details | L5: Details | |
| L6: Details | L6: Details | |
| L7: Details | L7: Details | |
| L8: Details | L8: Details |
The same in pdf format could be downloaded from the
EDB’s website:
http://www.edb.gov.hk/en/curriculum-development/kla/technology-edu/resources/business-edu/resources.html
A set of draft activity-based resources on selected topics for the Elective Part (Business Management) of the BAFS curriculum at senior secondary level has been developed.
| English Version | Chinese Version | |||
|---|---|---|---|---|
| Topics | Guiding Notes for Teachers | Student Worksheet | Guiding Notes for Teachers | Student Worksheet |
| 1. Analysing Training and Development Activities | Details | Details | Details | Details |
| 2. Exploring the Advantages of e-Marketing | Details | Details | Details | Details |
| 3. Assessing Financial Performance of a Company | Details | Details | Details | Details |
| 4. Debate on Recruitment Methods | Details | Details | Details | Details |
| 5. Designing a Promotional Mix | Details | Details | Details | Details |
| 6. Sources of Fund for a Business Venture | Details | Details | Details | Details |
The same in pdf format could be downloaded from the
EDB’s website:
http://www.edb.gov.hk/en/curriculum-development/kla/technology-edu/resources/business-edu/resources.html
A set of draft learning and teaching materials on topic of "Risk Management" for the elective part (Business Management) of the BAFS curriculum at senior secondary level has been developed.
| English Version | Chinese Version | |
|---|---|---|
| Topic Overview | Details | Details |
| Exercise | Details | Details |
| Quiz | Details | Details |
| PPT | L1: Details | L1: Details |
| L2: Details | L2: Details | |
| L3: Details | L3: Details | |
| L4: Details | L4: Details | |
| L5: Details | L5: Details | |
| L6: Details | L6: Details | |
| L7: Details | L7: Details | |
| L8: Details | L8: Details |
The same in pdf format could be downloaded from the
EDB’s website:
http://www.edb.gov.hk/en/curriculum-development/kla/technology-edu/resources/business-edu/resources.html
A set of draft learning and teaching materials on topic of "Basic Ratio Analysis" for the compulsory part of the trimmed BAFS curriculum (to be implemented in S4 in 2013/14; effective for 2016 HKDSE and onwards) has been developed.
| English Version | Chinese Version | |
|---|---|---|
| Topic Overview | Details | Details |
| PPT | Details | Details |
| Activity | Details | Details |
| Assignment | Details | Details |
| Quiz | Details | Details |
The same in pdf format could be downloaded from the
EDB’s website:
http://www.edb.gov.hk/en/curriculum-development/kla/technology-edu/resources/business-edu/resources.html
A set of draft learning and teaching materials on topic of "Management Functions" for the compulsory part of the trimmed BAFS curriculum (to be implemented in S4 in 2013/14; effective for 2016 HKDSE and onwards) has been developed.
| English Version | Chinese Version | |
|---|---|---|
| Topic Overview | Details | Details |
| PPT | Details | Details |
| Activity | Details | Details |
| Assignment | Details | Details |
| Quiz | Details | Details |
The same in pdf format could be downloaded from the
EDB’s website:
http://www.edb.gov.hk/en/curriculum-development/kla/technology-edu/resources/business-edu/resources.html
A set of draft learning and teaching materials on topic of "Stock Trading as in Investment" for the compulsory part of the trimmed BAFS curriculum (to be implemented in S4 in 2013/14; effective for 2016 HKDSE and onwards) has been developed.
| English Version | Chinese Version | |
|---|---|---|
| Lesson Plan | Details | Details |
| PPT | Details | Details |
| Activity | Details | Details |
| Assignment | Details | Details |
| Quiz | Details | Details |
The same in pdf format could be downloaded from the
EDB’s website:
http://www.edb.gov.hk/en/curriculum-development/kla/technology-edu/resources/business-edu/resources.html