Post on 11-Jan-2016
YING WA GIRLS’ SCHOOLYING WA GIRLS’ SCHOOLBusiness,Business,
Accounting and Accounting and
Financial Financial
StudiesStudies
Prepared by: Mr. CHEUNGPrepared by: Mr. CHEUNG
Business Studies
Principles of Accounts
Commerce
Principles of Accounts
BAFS
Financial Studies
HKALE HKCEE
BusinessEnvironment
Introductionto
Management
Introductionto
Accounting
Basics of PersonalFinancial
Management
FinancialAccounting
CostAccounting
FinancialManagement
MarketingManagement
Human Resources Management
Compulsory Part
Business, Accounting and Financial Studies
ElectivePart
Accounting Accounting ModuleModule
Business Business Management Management
ModuleModule
40%40% 60%60%ACCT:70%ACCT:70%
BAFSAccounting profession
Financial / managerial accountingCalculate profit, assets and liabilities… and make
decision!
Business environmentDevelopment of HK, ethics, entrepreneur
ManagementBe an effective manager:Financial, human resources, risk, operation, marketing, organizational, logistic… and ethics
Financial studiesAs an smart investor:Know the market and products, learn risks and returns, draft portfolio, protect yourself…
Opportunity costMoney and bankingTime value of money
Types of production, GDP, inflation and unemployment
Sole trader, partnership, company
Links
• BAFS• www.edb.gov.hk/FileManager/
EN/Content_5999/bafs_final_e.pdf
• ECONOMICS• http://www.edb.gov.hk/
FileManager/EN/Content_5999/econ_final_e.pdf
Qualities of studying BAFS
• Analytical mind• Applications and scenariosApplications and scenarios• Current issuesCurrent issues
• Hardworking• Terms and vocabulary Terms and vocabulary • Foundation of business subjectsFoundation of business subjects
• Mathematics skills • Very important! Such as…Very important! Such as…• Processing Processing ＋＋ , , －－ , ×, ÷, % , ×, ÷, % • Q.U.I.C.K.I.L.YQ.U.I.C.K.I.L.Y• But nothing else!But nothing else!
BAFS Syllabus:some examples
Business Environment
• Hong Kong Business Environment
• Forms of Business Ownership
• Business Ethics and Social Responsibilities
Introduction to Management
• Effective Management
• Entrepreneurship and Small and Medium Enterprises (SMEs) Management
• Business Communication
Basics of Personal Financial Management• Time Value of Money
• Financial Market
• Consumer Credit
• Personal Financial Planning
• Investor Protection
What is Accounting?
Accounting is concerned with:
1. Recording of data (book-keeping)
2. Classifying and summarizing data (financial statements)
3. Communicating the data for decision making (annual report and accounting ratios)
Elective Part: Accounting
• Limited company accounts• Types of shares• Issue of shares
• Types of dividends
• Distribution of dividends
Elective Part: Accounting
• Debtors• Bad debts written off• Provision for bad debts
Elective Part: Accounting
• P/E ratio • Other accounting ratios• Analysis of profitability and financial position of different companies
Elective Part: Accounting
Career DevelopmentFor example : Accounting ( e.g. auditor , financial controller , chief accountant )Finance ( e.g. financial analyst , financial planner )Management ( e.g. chief executive officer , general manager )Education ( e.g. teachers , academics , educators )
Sub-degrees ( including associate degrees , higher diplomas and diplomas )e.g. Business Administration ,
Finance , Tourism
4-year Bachelor Degree s e.g. Business Administration ,
Accounting , Finance ,Information Systems
Business, Accounting and Financial Studies
Academic and career prospects
Some accounting degrees in HKHKUBachelor of Business Administration in Accounting and Finance工商管理學學士 ( 會計及財務 )
HKUSTProfessional Accounting工商管理學士 ( 專業會計學 )
CUHKProfessional Accountancy專業會計學
POLYUBBA (Hons) in Accountancy會計學 ( 榮譽 ) 工商管理學士學位
The direct route to become a CPA
Accounting Degree
HKICPA[Hong Kong Institute of Certified Public Accountants]
Qualification Programme
Accounting Experience
Workshops Examinations
Certified Public Accountant (CPA)Certified Public Accountant (CPA)
+
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http://www.hkicpa.org.hk/
THE ENDTHE END55thth March 2010 March 2010