Business, Accounting
and Financial Studies
Public Assessment
&
Teaching and Learning
1
Assessment Objectives
1.
2.
3.
4.
demonstrate knowledge and understanding
of different areas of business;
apply such knowledge and understanding to
familiar and novel situations;
analyse, synthesise and evaluate information
in the context of business decisions, taking
into account the integrated and dynamic
nature of business problems; and
communicate facts, opinions, and suggestions
in an effective manner
2
Mode of Assessment
Component
Weighting Duration
Public
Paper 1:
Examination Compulsory
Part
Paper 2:
Elective Part
School-based Assessment
(Will be implemented in 2016)
34%
(8540%)
(40%)
51%
(8560%)
(60%)
1 hr 30 mins
2 hrs 30
mins
15%
3
Public Examination
Paper 1
Section A (60%) − multiple choice questions

to minimize the language impact
Section B (40%) − short questions

to make room for tests of high order skills
Questions will be set on the compulsory part of the
curriculum.
All questions are compulsory.
4
Public Examination
Paper 2
Paper 2A
(accounting
module)
Paper 2B
(business
management
module)
Section A
(30%)
Section B
(50%)
short
questions
short
questions
application
problems
case studies
Section C
(20%)
case/theory
questions
essay
questions
Remarks
All questions are
compulsory.
Candidates will be
required to answer one
out of two questions.
5
Public Examination
Paper 2A
(Accounting Module)
Paper 2B
(Business
Management Module)
Section A •basic knowledge and •basic knowledge and
understanding
understanding
(30%)
•simple application
Section B •application to
practical problems
(50%)
•accounting entries
•diverse perspectives
in case studies
Section C •synthesis and/or
evaluation of
(20%)
information
•knowledge integration
and in-depth analysis
6
Public Examination

Candidates are expected to integrate
their knowledge and skills learnt in the
compulsory part to demonstrate in-depth
knowledge of the module
7
Public Examination


Candidates are expected to be aware of
the impact of standards issued by the
HKICPA upon the accounting definitions
and treatments covered by this syllabus:
New or revised standards effective for
annual periods beginning on or before
1 January 2009 are applicable to the
2012 examination.
8
Teaching Materials Textbooks
Publisher Title
Subtitle
Author(s)
Longman
Hong Kong
Education
NSS Business,
Accounting and
Financial Studies
Business
Pak Cho Kan,
Environment and Lam Pun Lee
Introduction to
Management
(Compulsory Part)
Longman
Hong Kong
Education
NSS Business,
Accounting and
Financial Studies
Frank Wood's
Eric Lo Chi
Introduction to
Chung,
Accounting
Frank Wood
(Compulsory Part)
Longman
Hong Kong
Education
NSS Business,
Accounting and
Financial Studies
Basics of Personal Louis Cheng
Financial
Management
(Compulsory Part)
9
Teaching Materials Textbooks
Publisher
Title
Subtitle
Author(s)
Pilot
Publishing
Company Ltd.
BAFS in the
New World
Vol. 1 (Business &
Management)
(Compulsory Part)
Patrick Kin-wai
Ho
Pilot
Publishing
Company Ltd.
BAFS in the
New World
Vol. 2 (Accounting)
(Compulsory Part)
Patrick Kin-wai
Ho
Pilot
Publishing
Company Ltd.
BAFS in the
New World
Vol. 3 (Financial
Studies)
(Compulsory Part)
Patrick Kin-wai
Ho
10
教學資源 - 教科書
出版社
書名
副標題
編著者
朗文香
港教育
新高中企業、
會計與財務
概論
新高中企業、
會計與財務
概論
新高中企業、
會計與財務
概論
營商環境與管
理導論 (必修
部分)
Frank Wood
會計導論 (必
修部分)
基礎個人理財
(必修部分)
白祖根、
林本利
朗文香
港教育
朗文香
港教育
盧志聰、
Frank
Wood
鄭子云
11
教學資源 - 教科書
出版社
書名
副標題
編著者
導師出版社 企業、會計、 第1冊 (企業與管理) 何健偉
有限公司
財務新世界 (必修部分)
導師出版社 企業、會計、 第2冊 (會計)
有限公司
財務新世界 (必修部分)
何健偉
導師出版社 企業、會計、 第3冊 (財務概論)
有限公司
財務新世界 (必修部分)
何健偉
12
教學資源 - 教科書
出版社
書名
副標題
編著者
卓思出版社
有限公司
高中企業、會計 1 (a) 營商
與財務概論
環境
吳子嘉、劉吳
麗梅、萬穎恩
卓思出版社
有限公司
高中企業、會計 1 (b) 管理
與財務概論
導論
吳子嘉、劉吳
麗梅、萬穎恩
卓思出版社
有限公司
高中企業、會計 1 (c) 會計
與財務概論
導論
楊志鴻
卓思出版社
有限公司
高中企業、會計 1 (d) 基礎
與財務概論
個人理財
陳振超
13
Teaching Materials Others



EDB Resource Banks – Curriculum Resource:
http://www.edb.gov.hk/index.aspx?nodeid=120
&langno=1
HKEAA Subject information:
http://www.hkeaa.edu.hk/en/hkdse/Subject_Inf
ormation/bafs/
HKAS & HKFRS issued by HKICPA:
http://www.hkicpa.org.hk/ebook/HKSA_Memb
ers_Handbook_Master/volumeII/contentpage.p
df
14
Teaching Materials Others





A-level past papers
CE past papers
LCC&I past exam. papers
ACCA / HKIAAT past exam. papers
Sample papers
15
END OF THIS PART
16
Business, Accounting
and Financial Studies
Public Assessment:
Paper 2A
Accounting Studies
17
Section A Short questions
Q.1 – Depreciation
application of
knowledge
18
Section A Short questions
Q.2 – Control accounts
application of
knowledge
19
Section A Short questions
Q.3 – Manufacturing accounts
20
Q.3 – Manufacturing accounts
application of
knowledge
21
Section A Short questions
Q.4 – IT in accounting
application of
knowledge
22
Section B Application problems
Q.5 – Partnership accounts
application of
accounting
principles
23
Q.5 – Partnership accounts
24
Q.5 – Partnership accounts
application of
knowledge
25
Section B Application problems
Q.6 – Correction of errors
Aware of new
accounting
standards
26
Q.6 – Correction of errors
Accounting
entries
27
Section B Application problems
Q.7 – Job costing
28
Q.7 – Job costing
29
Q.7 – Job costing
30
Q.7 – Job costing
applying concepts and
involving judgment
31
Section C Case/theory questions
Q.8 – Ratio analysis
involves personal
financial
management
32
Q.8 – Ratio analysis
33
Q.8 – Ratio analysis
34
Q.8 – Ratio analysis
evaluation of
information
35
Section C Case/theory questions
Q.9 – Marginal costing and CVP analysis
36
Q.9 – Marginal costing and CVP analysis
37
Q.9 – Marginal costing and CVP analysis
comparison and
analysis of
information
38
Q.9 – Marginal costing and CVP analysis
topic of
entrepreneurship
39
Some Views on Paper 2A



Short questions require more application
of knowledge instead of mechanical
arithmetical work
Long questions are generally case-based
and integrated rather than a mere
combination up of discrete parts
No longer purely accounting paper but
includes also the topics in the compulsory
part
40
Some Views on Paper 2A



Questions are constructed in such a way
that they assess a representative sample of
the learning outcomes
Questions have been set on new topics as
far as possible to illustrate various item
types and depth of treatment
The range of questions aims to allow
students at different levels of performance
to demonstrate their abilities
41
Preparing students for the
examination




Compulsory part should better be taught
alongside with 2A topics
Accounting cases should be developed
and widely used during the lessons
Problem solving and discussion should be
used widely during the lessons
Factory visits should be arranged
42
END OF THIS PART
43