Curriculum

Compulsory Part

1. Business Environment

• • Hong Kong Business Environment

  • Forms of Business Ownership

  • Business Ethics

2. Introduction to Management

• • Management Functions

  • Key Business Function

  • Small and Medium Enterprises (SMEs)

3. Basics of Personal Management

• • Time Value of Money

  • Consumer Credit

  • Personal Financial Planning and Investment

  • Stock Trading as an Investment

4. Introduction to Accounting

• • Purposes and Role of Accounting

  • The Accounting Cycle

  • Uses of Financial Statements

  • Accounting Assumptions, Principles and Conventions

  • Basic Ratio Analysis

Elective Part - Accounting Module

1. Financial Accounting

• • Books of Original Entry and Types of Ledgers

  • Period-end Adjustments Relating to the Preparation of Financial Statements

  • Financial Reporting for Different Forms of Business Ownership

  • Control System

  • Generally Accepted Accounting Principles

  • Financial Analysis

  • Incomplete Records

2. Cost Accounting

• • Cost Classification, Concepts and Technology

  • Marginal and Absorption Costing

  • Cost Accounting for Decision-making