NSS Understanding and Interpreting the BAFS Curriculum

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NSS Understanding and Interpreting the Business, Accounting and Financial Studies

(BAFS) Curriculum

Date : 10-12 January 2007

Venue : Exhibition Gallery, Kwai Tsing Theatre 12 Hing Ning Road, Kwai Chung

New Territories

Speakers : Curriculum Development Officers of CDI


新高中企業、會計與財務概論科 課程詮釋

日期 : 二零零七年一月(十至十二)日 地點: 葵青劇院展覽廳


講者 : 課程發展處課程發展主任


Supporting Measures (1)

z NSS Understanding and Interpreting the BAFS Curriculum (6 hours; Re-run)

z Enriching Knowledge (Web-based;

Flexibility; 40 - 120 hours)

z Learning and Teaching (15 – 30 hours) z Assessment (15 – 30 hours)


Supporting Measures (2)

z Textbooks

z Learning and Teaching Kits (Bilingual) z Online resources (www.emb.gov.hk/cr) z Chapter 6 of the C&A Guide


NSS Understanding and Interpreting the BAFS Curriculum

z An overview of the BAFS Curriculum Framework

z Most important – An awareness about the curriculum design


Action Verbs


Action Verbs

z Level 1: Demonstrate knowledge and understanding of the specified business content (e.g. key words or terminologies)

z Level 2: Apply knowledge (e.g. terms,

concepts, theories and methods) and skills (e.g. communication, critical thinking)

effectively to discuss business problems and issues.


Action Verbs

z Level 3: Collect, process and analyse

business information from various sources to evaluate business problems and issues.

z Level 4: Evaluate scenarios, make judgments with evidence and state conclusions appropriately.


Some examples

z Level 1

{Discuss the importance of marketing as a business function (p.26)

{Describe the objectives of performance management (p.25)


Some examples

z Level 2

{Apply the concepts of present value and future value to compute net present value (p.16)

{Prepare a trial balance (p.15)


Some examples

z Level 3

{Conduct cost-volume-profit analysis to assess the effects of changes in costs, selling price

and units sold on breakeven point and target profit (p.22)

{Compare different methods of staffing (p.24)


Some examples

z Level 4

{Propose remedial actions which will improve the financial performance of a company (p.20)

{Assess business performance from a range of accounting ratios in terms of profitability,

liquidity, solvency and management efficiency (p.23)


Activity 1 (10 minutes)


Curriculum Framework

(Total: 270 hours)

Business, Accounting and Financial Studies

Accounting Module

Business Management


Business Environment

19 hours

Introduction to Management

24 hours

Financial Management

40 hours

Human Resources Management

38 hours

Compulsory Part

108 hours


Elective Part 162 hours


Financial Accounting

88 hours

Learning Activities / SBA

30 hours


Elective Part


Learning & Teaching Activities (Exemplars)

z Suggested topics

z Explanatory Notes (Learning Outcomes)

z Action verbs


Decision-making Process



Define the business problem Revisit the

process if the decision is not


List the critical factors to be




Identify and analyse the information needed to solve

the problem

Generate possible alternatives Evaluate

Make a reasoned

decision Evaluate the

effectiveness of the decision


The decision-making process in analysing business issues




z Personal Financial Planning z Accounting Cycle

z Case Study (Compulsory Part) z Investment Game (Elective Part) z Cost-volume-profit analysis

z Entrepreneurship and business ethics




網上講座 – 個人理財


Click 教師講場


Investment Game

z Both Accounting and Business Management Module

z Financial Analysis (Financial Accounting) z Profitability, Liquidity, Solvency,

Management efficiency …etc.

z Evaluation of the financial performance of the company (Task 2)

z Financial Management


Activity 2 (30 minutes)

Brief presentation+


1 Level

2 Duration

3 Topic covered

4 Learning objectives 5 Learning tasks:

Task 1 Task 2

Format of Presentation


Thank You




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