Teachers’ Seminar on BAFS
Preparation for the new challenges
By Mr. SK Wan
Design Principles
 Prior
knowledge
 Balance between breadth and depth
 Balance between theoretical and applied
learning
 Balance between essential learning and a
flexible and diversified curriculum
 Learning how to learn and inquiry-based
learning
 Progression
 Smoother articulation to multiple progression
Learning Outcomes
Knowledge and
understanding
Skills
Values
and attitudes
Knowledge and Understanding
apply
concepts and knowledge in an integrated
manner to attain specified goals for business
ventures and solve problems encountered in the
business context
identify opportunities, generate innovative
ideas and manage resources for business
development
analyze how management reacts to the
dynamic business environment in formulating
strategic plans
Knowledge and Understanding
evaluate
the management efficiency and
financial performance of businesses to make
personal and/or business financial decisions
apply the management concepts related to
human resource, finance and marketing in
business decision-making
use accounting information effectively to
monitor business performance and suggest
means to add value to human and financial
resources
Skills
collect,
process and analyze business
information necessary for strategic planning
and business development
apply critical thinking and problem-solving
skills in evaluating business issues and making
ethical decisions
demonstrate effective communication, teambuilding and interpersonal skills in business
use basic business application software and
apply ICT skills in business projects
Values and Attitudes
be
socially responsible and caring, in particular
when playing the roles of consumers /
employees / entrepreneurs / investors in the
business world, and in society at large
appreciate themselves as valuable human
capital and enhance their commitment to
society
be reflective and self-motivated lifelong
learners to meet the demands of the rapidly
changing business world
Curriculum Structure
Curriculum Structure
Curriculum Framework
Curriculum Framework
Curriculum Framework
Trimmed
down from AL Principles of
Accounts / Business Studies
NOT expended from CE Principles of
Accounts / Commerce
Curriculum in detail
Teaching Materials - Others



EDB Resource Banks – Curriculum Resource:
http://www.edb.gov.hk/index.aspx?nodeid=120&l
angno=1
HKEAA Subject information:
http://www.hkeaa.edu.hk/en/hkdse/Subject_Infor
mation/bafs/
HKAS & HKFRS issued by HKICPA:
http://www.hkicpa.org.hk/ebook/HKSA_Member
s_Handbook_Master/volumeII/contentpage.pdf
Teaching Materials - Others
HKAL /
GCE-AL past papers
HKCE / GCSE past papers
LCC&I past exam. papers
ACCA / HKIAAT past exam. papers
Sample papers
用中文教本科的一點提示
宜用標準會計詞彙，可參考英漢會計詞匯、
常用英漢詞彙
筆記及講課時可順道帶出英文詞語
End of This Part