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- Curriculum (effective for 2025 HKDSE Examination and onwards)
Compulsory Part
Business Environment
- Hong Kong Business Environment
- Forms of Business Ownership
- Business Ethics and Social Responsibilities
Basics of Management
- Management Functions
- Key Business Functions
- Small and Medium Enterprises (SMEs)
Basics of Personal Financial Management
- The value of Money
- Consumer Credit
- Personal Financial Planning and Investments
- Stock Trading as an Investment
Elective Part – Accounting Module
Financial Accounting
- Purpose and Role of Accounting
- Double Entry System
- Books of Original Entry and Types of Ledgers
- Period-end Adjustments Relating to the Preparation of Financial Statements
- Financial Reporting for Different Forms of Business Ownership
- Control System
- Accounting Assumptions, Principles and Conventions
- Financial Analysis
- Incomplete Records
Cost Accounting
- Cost Classification, Concepts and Technology
- Marginal and Absorption Costing
- Cost Accounting for Decision-making