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Business Environment
01
Hong Kong Business Environment
02
Forms of Business Ownership
03
Business Ethics and Social Responsibilities
Basics of Management
01
Management Functions
02
Key Business Functions
03
Small and Medium Enterprises (SMEs)
Basics of Accounting
01
Purposes and Role of Accounting
02
The Accounting Cycle : Double entry system
03
Trial balance
04
Financial statements
05
Uses of Financial Statements
06
Accounting Assumptions, Principles and Conventions
Basics of Personal Financial Management
01
Time Value of Money
02
Consumer Credit
03
Personal Financial Planning and Investment
04
Stock Trading as an Investment
Elective Part -- Accounting Module 2(a) Financial Accounting
01
Purposes and Role of Accounting
02
Double entry system
03
Books of Original Entry and Types of Ledgers
04
Trial balance
05
Period-end Adjustments Relating to the Preparation of Financial Statements
06
Financial Reporting for Different Forms of Business Ownership : Financial statements
07
Accounting for partnership
08
Accounting for limited company
09
Control System : Bank reconciliation statement
10
Correction of errors
11
Incomplete Records
12
Accounting Assumptions, Principles and Conventions
13
Financial Analysis
Elective Part -- Accounting Module 2(b) Cost Accounting
01
Cost Classification, Concepts and Terminology
02
Marginal and Absorption Costing
03
Cost Accounting for Decision-making
Elective Part -- Business Management Module -- Introduction to Management
01
Management Functions
02
Key Business Functions
03
Small and Medium Enterprises (SMEs)
Elective Part -- Business Management Module -- Financial Management
01
Financial Analysis
02
Budgeting
03
Sources of Financing
04
Capital Investment Appraisal
05
Working Capital Management
06
Risk Management
Elective Part -- Business Management Module -- Human Resources Management
01
Functions of Human Resources Management : Manpower planning
02
Staffing
03
Performance appraisal
04
Reward management
05
Training and development
06
Development of a Quality Workforce
Elective Part -- Business Management Module -- Marketing Management
01
Role of Marketing
02
Marketing Research
03
Customer Behaviour
04
Marketing Strategies for Goods and Services : Target markets
05
Marketing mix
06
Customer relationship management (CRM)
