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Business, Accounting and Financial Studies

Business, Accounting and Financial Studies. Public Assessment & Teaching and Learning. Assessment Objectives. demonstrate knowledge and understanding of different areas of business; apply such knowledge and understanding to familiar and novel situations;

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Business, Accounting and Financial Studies

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  1. Business, Accounting and Financial Studies Public Assessment & Teaching and Learning

  2. Assessment Objectives • demonstrate knowledge and understanding of different areas of business; • apply such knowledge and understanding to familiar and novel situations; • analyse, synthesise and evaluate information in the context of business decisions, taking into account the integrated and dynamic nature of business problems; and • communicate facts, opinions, and suggestions in an effective manner

  3. Mode of Assessment

  4. Public Examination Paper 1 Section A (60%) − multiple choice questions • to minimize the language impact Section B (40%) − short questions • to make room for tests of high order skills Questions will be set on the compulsory part of the curriculum. All questions are compulsory.

  5. Public Examination Paper 2

  6. Public Examination

  7. Public Examination • Candidates are expected to integrate their knowledge and skills learnt in the compulsory part to demonstrate in-depth knowledge of the module

  8. Public Examination • Candidates are expected to be aware of the impact of standards issued by the HKICPA upon the accounting definitions andtreatments covered by this syllabus: • New or revised standards effective for annual periods beginning on or before 1 January 2009 are applicable to the 2012 examination.

  9. Teaching Materials - Textbooks

  10. Teaching Materials - Textbooks

  11. 教學資源 - 教科書

  12. 教學資源 - 教科書

  13. 教學資源 - 教科書

  14. Teaching Materials - Others • EDB Resource Banks – Curriculum Resource:http://www.edb.gov.hk/index.aspx?nodeid=120&langno=1 • HKEAA Subject information:http://www.hkeaa.edu.hk/en/hkdse/Subject_Information/bafs/ • HKAS & HKFRS issued by HKICPA:http://www.hkicpa.org.hk/ebook/HKSA_Members_Handbook_Master/volumeII/contentpage.pdf

  15. Teaching Materials - Others • A-level past papers • CE past papers • LCC&I past exam. papers • ACCA / HKIAAT past exam. papers • Sample papers

  16. END OF THIS PART

  17. Business, Accounting and Financial Studies Public Assessment: Paper 2A Accounting Studies

  18. application of knowledge Section A Short questionsQ.1 – Depreciation

  19. Section A Short questionsQ.2 – Control accounts application of knowledge

  20. Section A Short questionsQ.3 – Manufacturing accounts

  21. Q.3 – Manufacturing accounts application of knowledge

  22. Section A Short questionsQ.4 – IT in accounting application of knowledge

  23. Section B Application problemsQ.5 – Partnership accounts application of accounting principles

  24. Q.5 – Partnership accounts

  25. Q.5 – Partnership accounts application of knowledge

  26. Section B Application problemsQ.6 – Correction of errors Aware of new accounting standards

  27. Q.6 – Correction of errors Accounting entries

  28. Section B Application problemsQ.7 – Job costing

  29. Q.7 – Job costing

  30. Q.7 – Job costing

  31. applying concepts and involving judgment Q.7 – Job costing

  32. Section C Case/theory questionsQ.8 – Ratio analysis involves personal financial management

  33. Q.8 – Ratio analysis

  34. Q.8 – Ratio analysis

  35. Q.8 – Ratio analysis evaluation of information

  36. Section C Case/theory questionsQ.9 – Marginal costing and CVP analysis

  37. Q.9 – Marginal costing and CVP analysis

  38. comparison and analysis of information Q.9 – Marginal costing and CVP analysis

  39. Q.9 – Marginal costing and CVP analysis topic of entrepreneurship

  40. Some Views on Paper 2A • Short questions require more application of knowledge instead of mechanical arithmetical work • Long questions are generally case-based and integrated rather than a mere combination up of discrete parts • No longer purely accounting paper but includes also the topics in the compulsory part

  41. Some Views on Paper 2A • Questions are constructed in such a way that they assess a representative sample of the learning outcomes • Questions have been set on new topics as far as possible to illustrate various item types and depth of treatment • The range of questions aims to allow students at different levels of performance to demonstrate their abilities

  42. Preparing students for theexamination • Compulsory part should better be taught alongside with 2A topics • Accounting cases should be developed and widely used during the lessons • Problem solving and discussion should be used widely during the lessons • Factory visits should be arranged

  43. END OF THIS PART

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