“Business, Accounting and Financial Studies for Secondary Schools”

Introduction to Elective Parts

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.

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.

“Business, Accounting and Financial Studies for Secondary Schools” (Elective Part)

“Business, Accounting and Financial Studies for Secondary Schools”

Elective Parts

Accounting ModuleAccounting Module

Management ModuleManagement Module

2(a) Financial Accounting• Balancing Day Adjustments • Financial Reporting for Different

Forms of Business Ownership• Control Systems• Generally Accepted Accounting

Principles• Financial Analysis• Incomplete Records• Information and Communication

Technology (ICT) Applications in Accounting

• Ethical Issues in AccountingMore in-depth study of financial accounting principles is built upon the knowledge and skills that students have learnt in the compulsory part.

2(b) Cost Accounting• Cost Classification, Concepts and

Terminology • Job Costing• Marginal and Absorption Costing • Cost Accounting for Decision-

making

2(a) Financial Accounting1 Balancing Day AdjustmentPrepayments and Accrual p.1

p.25

“Business, Accounting and Financial Studies for Secondary Schools” (Elective Part)

Back to Main

2(a) Financial Accounting7 Control Account and their Reconciliation p.151

3(a) Financial Management • 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 finishing this part.

3(b) Human Resources Management • Manpower Planning• Staffing• Performance Management• Compensation and Benefit Managem

ent• Training and Development• Employee Relations• Motivation and Group DynamicsBoth theory and practice are emphasised.

“Business, Accounting and Financial Studies for Secondary Schools” (Elective Part)

3(b) Human Resources Management1 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

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. Stude

nts can combine theory with practice through case studies of different business entities.

3(c) Marketing Management1 Role of Marketing p.3

“Business, Accounting and Financial Studies for Secondary Schools” (Elective Part)

3(c) Marketing Management

1 Role of Marketing p.1 3(c) Marketing Management1 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.

For enquiries, please contact our Marketing Department at3583 3355 (hotline).Tel: （ 852） 2411 1305Fax: （ 852） 2411 1377E-mail: market@excellence.com.hkWeb Site: http://www.excellence.com.hk