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B usiness, A ccounting and F inancial S tudies (BAFS)

B usiness, A ccounting and F inancial S tudies (BAFS). A combination of the subjects …. Principles of Accounts at HKCEE & HKALE levels plus Commerce at HKCEE level plus Business Studies at HKALE level. Learning elements of BAFS include. Compulsory Part 40%. Elective Part 60%.

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B usiness, A ccounting and F inancial S tudies (BAFS)

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  1. Business, Accounting and Financial Studies (BAFS)

  2. A combination of the subjects …. Principles of Accounts at HKCEE & HKALE levels plus Commerce at HKCEE level plus Business Studies at HKALE level

  3. Learning elements of BAFS include.. Compulsory Part 40% Elective Part 60% • Business environment • Introduction to management • Introduction to Accounting 4. Basics of personal financial management* Either Accounting module (including financial accounting and cost accounting) Or Business management module

  4. Assessment objectives of BAFS Students should have abilities to:- • demonstrate knowledge and understanding of different areas of business; 2. apply such knowledge and understanding to familiar and novel situations;

  5. analyse, synthesise and evaluate information in the context of business decisions, taking into account the integrated and dynamic nature of business problems; and 4. communicate facts, opinions and suggestions in an effective manner.

  6. Public examination Paper 1 – 1 hour 30 mins Paper 2 – 2 hours 30 mins including… - multiple choice questions, - short questions, - application problems and - case/ theory questions

  7. Related news….. 會計模擬試 高考生也「肥佬」 (星島日報 報道 11-11-2008) 新高中學制下，多個學科將進行重組，其中有約五分一會考 學生應考的會計科，將與企業概論等科目合併成新科目企業、會計與財務概論，考試及評核局 去年邀請高考生試做該科的樣本試題，結果平均僅獲四十多分「肥佬」。有會計科教師指出，該卷程度較貼近高級程度會考 ，擔心日後普遍新高中學生未能應付。 　　考評局 將於今年年底前，公布廿四個新高中科目的樣本試題，已公布四科的試題，包括新科目企業、會計與財務概論，選修該科學生可選擇主修會計或企業管理單元，但必修部分將涵蓋會計、企業概論及金融等內容。 　　考評局於去年六月邀請一百一十二名○七年曾修讀會計或商業概論的高考生進行先導測試，以一百分為滿分，結果考生在必修的卷一獲五十四點六三分，僅僅及格；但在選修的會計單元（卷二甲）及企業管理單元（卷二乙），分別只有三十六點三一分及三十點七六分，拖低整體成績至不及格水平，只得四十至四十四分。

  8. 測試並反映學生在應用及分析題目的表現較遜色，尤其卷二甲的會計個案題及卷二乙論述題目。　　於上水 風采中學任教會計科的梁老師認為，該測試卷貼近目前高考程度，擔心大部分的新高中學生均難以應付，「日後新高中的學生全部直升中六，沒有經過會考的篩選，但考核卻達大學入學試的層次，令人擔心」。 她指出，目前會考的會計題目較直接，但測試卷部分題目要求考生按數據作出分對普遍學生來說太深，即使是中七生都覺得困難。 東區中華傳道會劉永生中學的會計科吳老師亦指，該卷程度較近中七程度，一般新高中學生不易應付，尤其該科把目前的會計及商業概論等科目合併，必修部分要求學生學習會計、商業理論等課題，無論教與學均感吃力，「雖然有課程大綱，但課題太闊，教師較難掌握應該教得多深入才足夠」。 　　考評局回應指，參與先導測試的學生不認識新課程的個人理財、會計道德等內容，加上測試於高考後進行，故平均分略低，不盡反映中七考生的能力。 　　該局續指，香港中學文憑考試須確保與以往評核有一定的延續性，以維持國際認可，亦須分辨出不同考生能力，因此局方認為試卷程度合理，只須微調個別試題。

  9. Thank You

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