Business and financial activities constitute an integral part of our daily lives as we work, consume, save and invest.Business education aims to nurture students’ interest and talent in business by developing in them the necessary knowledge and skills, positive values and attitudes to create value through identifying needs, generating ideas and transforming them into business opportunities.

In the business environment, accounting serves as a language of business for both internal and external communication. People use accounting information, together with other business knowledge such as finance, marketing, and human resources, in making business decisions. The curriculum of BAFS enables students to acquire a common body of business knowledge, including accounting, to deal with the dynamic business environment.

Besides providing students with knowledge and skills for dealing with business and financial activities in adult life, business education also aims to promote qualities of citizenship. Students are given opportunities to develop ethical and responsible behaviour so that they can fulfil their roles effectively as consumers, investors, employees or entrepreneurs in adult life. Students are expected to take social and ethical considerations into account in analysing and evaluating business issues. In a fast-changing and knowledge-based local and global economy, they need to possess a variety of intellectual and communication skills, as well as positive values and attitudes, so that they can act competently, confidently, and ethically in various situations. They also have to be conversant with the business environment, so as to make effective decisions, not only as members of the business world, but also as socially responsible citizens.