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。
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.