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Business, Accounting and Financial Studies

10セクション

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 Accounting

Purposes and Role of Accounting
The Accounting Cycle : Double entry system
Trial balance
Financial statements
Uses of Financial Statements
Accounting Assumptions, Principles and Conventions

Basics of Personal Financial Management

Time Value of Money
Consumer Credit
Personal Financial Planning and Investment
Stock Trading as an Investment

Accounting Module 2(a) Financial Accounting

Purposes and Role of Accounting
Double entry system
Books of Original Entry and Types of Ledgers
Trial balance
Period-end Adjustments Relating to the Preparation of Financial Statements
Financial Reporting for Different Forms of Business Ownership : Financial statements
Accounting for partnership
Accounting for limited company
Control System : Bank reconciliation statement
Correction of errors
Incomplete Records
Accounting Assumptions, Principles and Conventions
Financial Analysis

Accounting Module 2(b) Cost Accounting

Cost Classification, Concepts and Terminology
Marginal and Absorption Costing
Cost Accounting for Decision-making

Business Management Module -- Introduction to Management

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

Business Management Module -- Financial Management

Financial Analysis
Budgeting
Sources of Financing
Capital Investment Appraisal
Working Capital Management
Risk Management

Business Management Module -- Human Resources Management

Functions of Human Resources Management : Manpower planning
Staffing
Performance appraisal
Reward management
Training and development
Development of a Quality Workforce

Business Management Module -- Marketing Management

Role of Marketing
Marketing Research
Customer Behaviour
Marketing Strategies for Goods and Services : Target markets
Marketing mix
Customer relationship management (CRM)

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