Curriculum Framework

Compulsory Part:


1. Business Environment

(a) Hong Kong Business Environment

(b) Forms of Business Ownership

(c) Business Ethics and Social Responsibilities


2. Introduction to Management

(a) Management Functions

(b) Effective Management

(c) Key Business Functions

(d) Entrepreneurship and Small and Medium Enterprises (SMEs) Management


3. Introduction to Accounting

(a) Purposes and the Changing Role of Accounting

(b) Uses of Financial Statements

(c) Accounting Principles and Conventions

(d) The Accounting Cycle

(e) Basic Ratio Analysis


4. Basics of Personal Financial Management

(a) Fundamentals of Financial Management

(b) Personal Financial Management


Elective Part (Accounting Module)


1. Financial Accounting

(a) Balancing Day Adjustments Relating to the Preparation of Financial Statements

(b) Financial Reporting for Different Forms of Business Ownership

(c) Control System

(d) Generally Accepted Accounting Principles

(e) Financial Analysis

(f) Incomplete Records


2. Cost Accounting

(a) Cost Classification, Concepts and Terminology

(b) Marginal and Absorption Costing

(c)  Cost Accounting for Decision-making