Junior Secondary (S1 – S3)
Theme-based Resources (Student Worksheet)
Topics | English Version | Chinese Version |
|---|---|---|
| 1. Be your own Financial Planner | Details | Details |
| 2. C for Communication | Details | Details |
| 3. Organic Farming at School | Details | Details |
| 4. Smart Spending | Details | Details |
| 5. Start your own BIZ | Details | Details |
| 6. Superb Business Ideas | Details | Details |
Modular-based Resources for the TEKLA curriculum at Junior Secondary
Topics | English Version | Chinese Version |
|---|---|---|
| 1. Business, Business Environment and Globalization | Details | Details |
Topics | English Version | Chinese Version |
|---|---|---|
| 1. Accounting Equation | Details | Details |
| 2. Concepts of Incomes, Expenses & Retained Earnings | Details | Details |
| 3. Presentation of Your Consumption Patterns | Details | Details |
| 4. Nature of Money | Details | Details |
| 5. Features of Different Financial Products | Details | Details |
| 6. Interests & Time Value of Money | Details | Details |
| 7. Sources of Financing | Details | Details |
| ** E4 Quiz ** | Details | Details |
Topics | English Version | Chinese Version |
|---|---|---|
| 1. Simple Method to Conduct Market Research | Details | Details |
| 2. Introduction to Marketing Mix (4Ps) | Details | Details |
| 3. Buying Behaviour | Details | Details |
| ** E5 Quiz ** | Details | Details |
Senior Secondary (S4 – S6)
Business, Accounting and Financial Studies (BAFS)
Assessment for Learning Materials
(i)Accounting Strand (Compulsory Part)
Business Management Strand (Elective Part)
| Topic | English Version | Chinese Version | |
|---|---|---|---|
| Foreword | Details | Details | |
| Key Business Functions – Lesson 1 | Lesson Plan | Details | Details |
| PowerPoint | Details | Details | |
| Notes | Details | Details | |
| Notes (Answers) | Details | Details | |
| Homework | Details | Details | |
| Homework (Answers) | Details | Details | |
| Website Extract | Details | Details | |
| Key Business Functions – Lesson 2 | Lesson Plan | Details | Details |
| PowerPoint | Details | Details | |
| Notes | Details | Details | |
| Notes (Answers) | Details | Details | |
| Classwork | Details | Details | |
| Classwork (Answers) | Details | Details | |
| Homework | Details | Details | |
| Homework (Answers) | Details | Details |
(ii)Business Management Strand (Compulsory Part)
Accounting Strand (Elective Part)
| Topic | English Version | Chinese Version | |
|---|---|---|---|
| Foreword | Details | Details | |
| Accounting Equation – Lesson 1 | Lesson Plan | Details | Details |
| PowerPoint | Details | Details | |
| Notes (with Answers) | Details | Details | |
| Classwork (with Answers) | Details | Details | |
| Homework (with Answers) | Details | Details | |
| Flowchart | Details | Details | |
| Accounting Equation – Lesson 2 | Lesson Plan | Details | Details |
| PowerPoint | Details | Details | |
| Notes (with Answers) | Details | Details | |
| Classwork (with Answers) | Details | Details | |
| Homework (with Answers) | Details | Details |
Activity-based Resources (Guiding Notes for Teachers and Student Worksheet)
Topics | English Version | Chinese Version |
|---|---|---|
| 1. Analysing Training and Development Activities | Details | Details |
| 2. Exploring the Advantages of e-Marketing | Details | Details |
| 3. Assessing Financial Performance of a Company | Details | Details |
| 4. Debate on Recruitment Methods | Details | Details |
| 5. Designing a Promotional Mix | Details | Details |
| 6. Sources of Fund for a Business Venture | Details | Details |
Modular-based Resources
Topics | English Version | Chinese Version |
|---|---|---|
| Series (1)_Part 1b_Management Functions | Details | Details |
| Series (2)_Part 1d_Stock Trading as an Investment | Details | Details |
(iii) Elective Part (Accounting Module)
Topics | English Version | Chinese Version |
|---|---|---|
| Part 2b_(i) Cost Classification, Concepts and Terminology | Details | Details |
Cost Accounting Case Studies:
(i) Elective Part (Accounting Module)
Topics | English Version | Chinese Version |
|---|---|---|
| Grid to illustrate the topics covered in Cost Accounting Case Studies | Details | Details |
| Case 1: Cost Classification | Details | Details |
| Case 2: Absorption Costing | Details | Details |
| Case 3: Cost-volume-profit analysis | Details | Details |
Graded Assignments:
(i) Elective Part (Accounting Strand)
Topics | English Version | Chinese Version |
|---|---|---|
| Set 1: Double Entry System | Details | Details |
| Set 2: Period-end Adjustments – Depreciation of non-current assets | Details | Details |
| Set 3: Accounting for Partnership | Details | Details |
| Set 4: Period-end Adjustments Relating to the Preparation of Financial Statements | Details | Details |
| Set 5: Trial balance | Details | Details |
| Set 6: Bank reconciliation statement | Details | Details |
(ii) Elective Part (Business Management Strand)
Topics | English Version | Chinese Version |
|---|---|---|
| Set 1: Reading to Learn - Building a Better Tomorrow | Details | Details |
BAFS Learning and Teaching Resources Kit
Compulsory Part
Topics | English Version | Chinese Version |
|---|---|---|
| C01 - Hong Kong Business Environment - Impact of Globalization on Business | Details | Details |
| C02 - Business Ethics and Social Responsibilities | Details | Details |
| C03 - Management Functions for Organisation | Details | Details |
| C04 - Small and Medium Enterprises (SMEs) | Details | Details |
| C06 - The Accounting Cycle | Details | Details |
| C07 - Fundamentals of Financial Management - Time Value of Money | Details | Details |
| C08 - Personal Financial Management - Consumer Credit | Details | Details |
| C09 - Personal Financial Management - Investment, Risk and Return | Details | Details |
Elective Part (Accounting Strand)
Topics | English Version | Chinese Version |
|---|---|---|
| A01 - Period-end Adjustments Relating to the Preparation of Financial Statements - Depreciation | Details | Details |
| A02 - Financial Reporting for Different Forms of Business Ownership | Details | Details |
| A03 - Bank Reconciliation Statement and Correction of Errors | Details | Details |
| A04 - The Accounting Cycle | Details | Details |
| A05 - Financial Analysis | Details | Details |
| A06 - Marginal and Absorption Costing | Details | Details |
| A07 - Cost Accounting for Decision Making | Details | Details |
| A08 - Cost-Volume-Profit Analysis | Details | Details |
Elective Part (Business Management Strand)
Topics | English Version | Chinese Version |
|---|---|---|
| M01 - Financial Analysis - Ratio Analysis for Business | Details | Details |
| M02 - Capital Investment Appraisal | Details | Details |
| M03 - Risk Management | Details | Details |
| M04 - Functions of Human Resources Management - Performance Appraisal and Reward Management | Details | Details |
| M05 - Development of a Quality Workforce | Details | Details |
| M06 - Role of Marketing | Details | Details |
| M07 - Marketing Research | Details | Details |
| M08 - Customer Behaviour | Details | Details |
| M09 - Marketing Strategies for Goods - Marketing Mix | Details | Details |
| M10 - Traditional Marketing and E-Marketing Strategies | Details | Details |
Self directed Learning
Topics | English Version | Chinese Version |
|---|---|---|
| 1. Crossword puzzle (Accounting and Finance) | Details | |
| 2. A business case on co-working Space (Business Management) | Details | Details |
| 3. A business case on mini-storage (Business Management) | Details | Details |
| 4. Reading to learn – CEPA (national security education related) | Details | Details |
| 5. Reading to learn – RCEP (national security education related) | Details | Details |