BAFS

企業、會計與財務概論

本課程因應本地及環球社會與經濟急速變遷的需要，以當代商業課程結構為發展基礎而編排，內容包括各商業有關科目的知識(如會計、企業管理及財務)，並突出其複雜及互相緊扣的關係。

本課程幫助學生作好各種必要的裝備，使他們對基本商業領域包括營商環境、會計、管理及個人理財有融合性理解，以便將來能夠適當地處理個人及企業財務，在處理各種商業及財經事宜(如消費、工作及投資)時能從容面對各種抉擇。本課程著重介紹商業運作中的不同角色，例如消費者、僱員、企業家及投資者，以加強學生對商業知識的全面理解，學習從多角度看事物。

本課程必修部分包括兩個共同單元 即營商環境及基礎個人理財，另加每個學習範疇各自一個獨有單元 – 會計學習範疇包括「基礎管理」；而商業管理學習範疇則包括「基礎會計」，以提供基礎商業知識和技能，作為學生日後繼續升學或就業的基礎。

本課程選修部分建基於必修部分所涵蓋的知識及技能，為學生提供會計和商業管理的兩個重點學習範疇。建議學生可根據自己的興趣及性向選擇其中一個範疇作深入研習。

Business, Accounting and Financial Studies (BAFS)

The BAFS curriculum is built upon a contemporary business curriculum structure planned in line with the fast-changing local and global social and economic circumstances. It draws on a range of business-related disciplines (such as accounting, business management and finance) to highlight their complex interrelationships.

It is considered that an integrated understanding of the essential business areas: business environment, accounting, management and personal finance will prepare students well for dealing with their both personal and business finance when they engage in business and financial activities such as consumption, work and investment in adulthood. The emphasis on different roles as consumer, employee, entrepreneur and investor will enhance their understanding of business knowledge as a whole, and enable them to view business-related decisions from different angles.

The compulsory part of each strand has two common topics, i.e. ‘Business Environment’ and ‘Basics of Personal Financial Management’, plus a unique topic for each strand, which is ‘Basics of Accounting’ for the Business Management Strand, and ‘Basics of Management’ for the Accounting Strand. They provide a threshold, in terms of knowledge and skills, for students’ future studies or careers. 

The elective part, which builds upon the knowledge and skills in the compulsory part, provides students with an opportunity to pursue an in-depth study in a focused area, either Accounting or Business Management. Students are advised to choose the strand to study according to their interests and inclinations.