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
新界葵涌興寧路12號
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
Module
Business Environment
19 hours
Introduction to Management
24 hours
Financial Management
40 hours
Human Resources Management
38 hours
Compulsory Part
108 hours
60%
Elective Part 162 hours
40%
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
1
Define the business problem Revisit the
process if the decision is not
effective
List the critical factors to be
considered
2
3
Identify and analyse the information needed to solve
the problem
Generate possible alternatives Evaluate
Make a reasoned
decision Evaluate the
effectiveness of the decision
7
The decision-making process in analysing business issues
Examples
z GAAP
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
www.invested.hk
網上講座 – 個人理財
策劃
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
