Transcript Business Management

“Business, Accounting and Financial Studies
for Secondary Schools”
Introduction to Elective Parts
“Business, Accounting and Financial Studies for
Secondary Schools” (Elective Part)
The series is written according to the “Technology Education
Key Learning Area--Business, Accounting and Financial
Studies Curriculum and Assessment Guide
(Secondary 4 - 6)” which is jointly prepared by the Curriculum
Development Council and the Hong Kong Examinations and
Assessment Authority in 2007.
It provides in-depth study in a focused area for students.
There are 2 Modules: Accounting and Business Management
• Detailed explanations of accounting and business management
theories are written in simple words for easy understanding.
• Students can apply what they have learnt to the business world
through authentic / simulated contexts.
Management Module
Accounting Module
“Business, Accounting and Financial Studies
for Secondary Schools”
Elective Parts
“Business, Accounting and Financial Studies for
Secondary Schools” (Elective Part)
2(a) Financial Accounting
2(b) Cost Accounting
• Balancing Day Adjustments
• Cost Classification, Concepts and
• Financial Reporting for Different
Terminology
Forms of Business Ownership
• Job Costing
• Control Systems
• Marginal and Absorption Costing
• Generally Accepted Accounting
• Cost Accounting for DecisionPrinciples
making
• Financial Analysis
• Incomplete Records
• Information and Communication
Technology (ICT) Applications in
Accounting
• Ethical Issues in Accounting
More in-depth study of financial
accounting principles is built upon
the knowledge and skills that
students have learnt in the
2(a) Financial
p.25
compulsory part.
2(a) Financial
Accounting
Accounting
1 Balancing 7Day
Adjustment
Control
Account and
Prepayments
and
Accrual p.1
their Reconciliation
p.151
Back to Main
“Business, Accounting and Financial Studies for
Secondary Schools” (Elective Part)
3(a) Financial Management
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3(b) Human Resources Management
• Manpower Planning
• Staffing
• Performance Management
• Compensation and Benefit
Management
• Training and Development
• Employee Relations
• Motivation and Group Dynamics
Financial Analysis
Budgeting
Sources of Financing
Capital Investment Appraisal
Working Capital Management
Risk Management
Students can assess the financial
performance of businesses and give
appropriate suggestions to them after
Both theory and practice are emphasised.
finishing this part.
3(b) Human
Resources
Management
1 Functions of
Human
Resources
Management
Manpower
Planning p.3
3(b) Human Resources Management
7 Development of a Quality Workforce
Motivation and Group Dynamics p.75
3(b) Human Resources
Management
7 Development of a
Quality Workforce
Motivation and
Group Dynamics
p.124
“Business, Accounting and Financial Studies for
Secondary Schools” (Elective Part)
3(c) Marketing Management
• Role of Marketing
• Marketing Research
• Customer Behaviour
• Marketing Strategies for Goods and Services
• Consumerism
Students can know the roles, functions and methods of marketing management.
Students can combine theory with practice through case studies of different
business entities.
3(c) Marketing
Management
1 Role of Marketing p.1
3(c) Marketing Management
1 Role of Marketing p.3
3(c) Marketing Management
1 Role of Marketing p.22
The key features of the series:
Full Coverage of Syllabus
• The series of textbooks covers all topics in the curriculum and
assessment guide. Supplementary information such as practical
accounting processing and applications of management theories are
given for students’ in-depth study in specific topics.
Rich in Exercises and Cases
• Abundant examples, practical exercises and case studies are provided
in the books so that students can apply accounting and management
knowledge in flexible and effective ways.
Plenty of Resources
• Multimedia teaching resources like audio aids, teaching videos,
teaching animations, electronic versions, suggested answers,
PowerPoint documents and so on are provided for use in lessons.
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