Business, Accounting and Financial Studies - 景嶺書院

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Business, Accounting and Financial Studies

Aims & Objectives | Department Members | Curriculum | Activities | Useful Links |

Aims & Objectives
  • To provide students at senior secondary level with fundamental business knowledge and skills, and develop their positive values and attitudes, so that they can fulfill their roles competently and confidently as consumers, investors, employees and/or entrepreneurs.
  • To develop students’ generic skills in research, analysis, leadership, team-building, communication, critical thinking, creativity and problem-solving and transfer them to different domains.
  • To explore different aspects of business to prepare students for life, for learning and for employment. 
Department Members

Panel Head:

  • Mr. Sze C.H.

Compulsory Part

Business Environment

  • Hong Kong Business Environment
  • Forms of Business Ownership
  • Business Ethics and Social Responsibilities

Introduction to Management

  • Management Functions
  • Key Business Functions
  • Small and Medium Enterprises (SMEs)

Introduction to Accounting

  • Purposes and Role of Accounting
  • The Accounting Cycle: Double entry system, Trial Balance and Financial Statements
  • Uses of Financial Statements
  • Accounting Assumptions, Principles and Conventions
  • Basic Ratio Analysis

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

  • 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
  • Generally Accepted Accounting Principles
  • Financial Analysis
  • Incomplete Records

Cost Accounting

  • Cost Classification, Concepts and Technology
  • Marginal and Absorption Costing
  • Cost Accounting for Decision-making
  1. HKICPA Accounting & Business Management Case Competition
  2. HKICPA Examination in BAFS
Useful Links

Hong Kong Institute of Certified Public Accountants (HKICPA)

Hong Kong Institute of Accredited Accounting Technicians (HKIAAT) 

The Association of Chartered Certified Accountants, Hong Kong Branch (ACCA)

Chartered Institute of Management Accountants (CIMA) 

The London Chamber of Commerce and Industry Examinations Board (LCCIEB) 

Hong Kong Examinations and Assessment Authority (HKEAA)

Faculity of Business amd Economics, The University of Hong Kong

School of Accountancy, The Chinese University of Hong Kong 

Department of Accounting, The Hong Kong University of Science and Technology 

School of Accounting and Finance, Hong Kong Polytechnic University

Department of Accountancy, City University of Hong Kong 

Department of Accounting and Law, Hong Kong Baptist University

Department of Accountancy, Lingnan University


Hong Kong Educational Publishing Company