2 Sept 2024
BAFS Learning and Teaching Resource Kit – Elective Part (Accounting Strand) (Updated in 2024)

A05- A08 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

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

A02 - Financial Reporting for Different Forms of Business Ownership

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

A03 - Bank Reconciliation Statement and Correction of Errors

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

A04 - The Accounting Cycle

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

A05 - Financial Analysis

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

A06 - Marginal and Absorption Costing

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

A07 - Cost Accounting for Decision Making

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

A08 - Cost-Volume-Profit Analysis

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Tag: Modular-based Resources; Accounting module

2 Sept 2024
BAFS Learning and Teaching Resource Kit – Elective Part (Business Management Strand) (Updated in 2024)

M06- M10 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

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

M02 - Capital Investment Appraisal

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

M03 - Risk Management

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

M04 - Functions of Human Resources Management - Performance Appraisal and Reward Management

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

M05 - Development of a Quality Workforce

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

M06 - Role of Marketing

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

M07 - Marketing Research

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

M08 - Customer Behaviour

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

M09 - Marketing Strategies for Goods - Marketing Mix

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

M10 - Traditional Marketing and E-Marketing Strategies

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Tag: Modular-based Resources; Business Management module

14 Dec 2023
Assessment for Learning – Key Business Functions

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

 

14 Dec 2023
Assessment for Learning – Accounting Equation

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 partAccounting module

21 Nov 2023
Reading to Learn – Building a Better Tomorrow

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 partBusiness Management Module

Cost Accounting Case Studies

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

Details

Details

Case 1: Cost Classification

Details

Details

Case 2: Absorption Costing

Details

Details

Case 3: Cost-volume-profit analysis

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

Tag: Modular-based Resources; Accounting module

19 Sept 2022
BAFS Learning and Teaching Resource Kit – Compulsory Part Updated in 2022

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

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

C02 - Business Ethics and Social Responsibilities

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

C03 - Management Functions for Organisations

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Graded exercise

Graded exercise (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Graded exercise

Graded exercise (suggested answers)

C04 – Small and Medium Enterprises (SMEs)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

C06 - The Accounting Cycle

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

C07 - Fundamentals of Financial Management - Time Value of Money

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

C08 - Personal Financial Management - Consumer Credit

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

C09 - Personal Financial Management –Investment, Risk and Return

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Topic Overview

PPT

Student Worksheet

Student Worksheet (suggested answers)

Tag: Modular-based Resources; Compulsory part

A business case on mini-storage

A business case on “mini-storage” has been developed to help consolidate students’ knowledge on the Elective Part (Business Management) of the BAFS curriculum at senior secondary level.

English version Details
Chinese version Details

Tag:Modular-based ResourcesBusiness Management Module

A business case on co-working space

A business case on “co-working space” has been developed to help consolidate students’ knowledge on the Elective Part (Business Management) of the BAFS curriculum at senior secondary level.

English version Details
Chinese version Details

Tag:Modular-based ResourcesBusiness Management Module

3 Sept 2021
A Crossword Puzzle on the terminology related to financial accounting and personal finance

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.

Tag:Compulsory partAccounting Module

10 Feb 2021
Graded Assignments for the Accounting Module

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
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: Period-end Adjustments Relating to the Preparation of Financial Statements Details Details
Set 5: Trial Balance Details Details
Set 6: Bank Reconciliation Statement 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

Tag:Accounting module

Cost Classification, Concepts and Terminology

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

Tag: Modular-based Resources; Accounting module

Business Management Module (Selected Topics)

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

Tag: Activity-based Resources; Business Management module

Risk Management

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

Tag: Modular-based Resources; Business Management module

Management Functions

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

Tag: Modular-based Resources; Compulsory part

Stock Trading as an Investment

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

Tag: Modular-based Resources; Compulsory part