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Seminar for Third Consultation on New Senior
Secondary Curriculum and Assessment Framework
Business, Accounting and Financial Studies
Public Assessment
October 2006
1
Learning Outcomes
• The public assessment of this subject is based on
the NSS Curriculum and Assessment Guide (S4-6)
Business, Accounting and Financial Studies
(BAFS) jointly prepared by the CDC and HKEAA
• Candidates have to refer to the Guide for the
knowledge, understanding and skills they are
required to demonstrate in the assessment.
2
Assessment Objectives
1. demonstrate knowledge and understanding of
different areas of business;
2. apply such knowledge and understanding to
familiar and novel situations;
3. analyse, synthesise and evaluate information in
the context of business decisions, taking into
account the integrated and dynamic nature of
business problems; and
4. communicate facts, opinions, and suggestions in
an effective manner
3
Proposed Assessment Framework
Component
Weighting Duration
Public
Paper 1:
Examination Compulsory Part
Paper 2:
Elective Part
School-based Assessment
32%
(8040%)
48%
(8060%)
20%
1 hr 15 mins
2 hrs 30 mins
S5 and S6
4
Public Examination
Paper 1
Section A (60%) − multiple choice questions
Section B (40%) − short questions
All questions are compulsory.
Paper 2
Paper 2A
Paper 2B
(accounting module)
(business management module)
Section A (25%) short questions
Remarks
short questions
Section B (50%) application problems case studies
Section C (25%) case/theory questions essay questions
All questions are compulsory.
Candidates will be required to
answer one out of two questions.
Candidates are expected to integrate their knowledge and skills learnt in
the compulsory part to demonstrate in-depth knowledge of the module
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Question Types
Paper 1
(Compulsory part)
Multiple-choice
questions
Which of the following descriptions about the
World Trade Organisation is INCORRECT?
A.
It monitors national trade policies.
2005 CE
Commerce 2 Q9
B.
It acts as a channel for settling international
trade disputes.
C.
It provides technical assistance and support to
the less developed member countries.
D.
It provides export credit insurance to
exporters from the member countries.
6
Question Types
Paper 1
(Compulsory part)
Multiple-choice
questions
Web-based Teacher
Development Course
on Personal Finance
for TE Teachers
Unit 1 – Assessment
7
Question Types
Paper 2A
(Accounting module)
Short questions
2006 HKCE
Principles of Accounts
Q2(B)
Valor Company acquired a machine on 1 January 2002. The machine has an
estimated useful life of 5 years. The depreciation charge for the first three
years was calculated for this machine using two different depreciation methods
as follows:
Straight-line method
Reducing-balance method
(5 years)
(50% per annum)
Year
2002
$12 400
$32 000
2003
12 400
16 000
2004
12 400
8 000
You are required to:
(a)
State three causes of depreciation.
(b)
Calculate the cost of the machine and its estimated residual value.
(c)
Prepare journal entries to record the disposal of the machine based on
the straight-line method, assuming that the machine was sold on
30 September 2005 for $36 000 on credit. (Narrations are not required)
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Question Types
Paper 2A
(Accounting module)
application problems
2006 HKAL
Principles of
Accounts 2 Q5
9
Question Types
Paper 2A
(Accounting module)
Case/theory
questions
2006 HKAL
Principles of
Accounts 2 Q3
10
Question Types
Paper 2A
(Accounting module)
Case/theory
questions
Sample HKAL
Principles of
Accounts 2 Q4
(A)
The director of a limited company read the following in the
newspaper:
“The Financial Secretary said in the 2001-02 Budget Speech that
starting from the accounts for fiscal year 2002-03, two separate sets
of Annual Accounts of the Government would be published, one
under the existing cash accounting convention and the other
prepared on an accrual basis.”
Explain to the director how the two bases differ and whether the
company could switch between them.
(B) “Every balance sheet of a company shall give a true and fair view of
the state of affairs of the company as at the end of its financial year,
and every profit and loss account of a company shall give a true and
fair view of the profit or loss of the company for the financial year.”
(Source: S123(1), Hong Kong Companies Ordinance)
How can a true and fair view be achieved in the context of the
Hong Kong financial reporting environment?
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Question Types
Paper 2B
(Business
management module)
Short questions
試為一家現金短缺的公司，建議三個可改
善短期現金狀況的方法。
2005 HKAL Business
Studies 1 Q4
12
Question Types
Paper 2B
(Business
management
module) Case
studies
2005 HKAL
Business Studies 1
Q7
NuWear is a casual wear retail chain in Hong Kong targeting children and young people. It entered the Mainland
market several years ago. Over the last three years, NuWear has set up more than 30 stores in the major cities in
the Mainland. Despite massive advertising and promotion efforts, sales were far from satisfactory. In fact,
NuWear’s Mainland operation has been in the red in the past two years. To deal with this situation, Mary and
John, directors of the company, held a meeting to sort out the future strategy for the Mainland market.
Mary suggested: ‘Sales in the Mainland remain very low. We’d better find some ways to stop bleeding. I
suggest setting a standard for the net profit margin so that all shops failing to meet this standard would be closed
down.’
John disagreed: ‘Relying on the net profit margin alone is too rigid and mechanical. Moreover, closing down
branch shops would affect our image and arouse negative speculation. Our expansion in the last few years was
just too fast and most salespersons did not receive enough training. Our customers are not happy with the
services provided by them. Besides, the relationship between the management and the salespersons at the shops
is not good. Most managers are from Hong Kong whereas the salespersons are recruited from the Mainland.
The managers always complain about the difficulties in managing the Mainland salespersons whom they regard
as typical Theory-X employees. However, I disagree with this. I believe there may be communication problems
between them.’
Questions:
(a)
Suggest two possible benefits to NuWear of entering the Mainland market.
(b)
Besides being too rigid and mechanical, explain two limitations of using the net profit margin as the only
criterion to decide on branch closures.
(c)
With reference to the characteristics of service, give two reasons to explain why training of salespersons
is an important factor affecting sales.
(d)
(i)
List three of the major characteristics of Theory X employees.
(ii) Explain three ways to effectively manage Theory X salespersons.
(e)
Describe two possible communication barriers that may exist between Hong Kong managers and
Mainland staff.
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Question Types
Paper 2B
(Business
management module)
Essay questions
假設你是某大型貿易公司的人力資源
經理，正為銷售人員與會計文員設
計報酬制度。
2006 HKAL Business
Studies 2 Q7
(a) 比較這兩個報酬制度不同之處。
(b) 解釋為什麼這兩個報酬制度會有所
不同。
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School-based Assessment (SBA)
• Assessments administered in schools and
marked by the students’ own teachers
• Enhance validity
• More reliable assessment
• Promote a positive washback effect
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SBA Design
1. focus on skills that cannot be readily
assessed through the public examination
2. focus on achievement or performance rather
than on attitude or effort
3. as an integral part of ongoing classroom
learning and teaching
4. practicable and can be implemented readily
within schools and classrooms without undue
cost to the school or to students
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SBA Design
5. caters for the diversity of students
6. comprehensive set of guidelines and
scoring rubrics to ensure that student
performance is assessed consistently
7. final product or performance can readily
be authenticated by the teacher as the
work of the student concerned
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SBA Design
8. in-class and out-of-school time
commitment reasonable and consistent
with the expected time commitment for
the weighting given to SBA
9. consider the state of planning for SBA and
the readiness of schools to implement
SBA in this subject
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School-based Assessment
Tests and examinations
Presentations on business cases/issues
Business exposure
Enterprise experience
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Uniqueness of SBA in BAFS
Values &
Attitudes
Integrated business
knowledge and
skills
Skills
Knowledge
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Assessment Task
S5
• a written artifact of not more than 3 word-processed
A4 pages
S6
• written presentation and
• oral presentation of not more than 10 mins,
followed by a Q&A session of about 10 mins
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SBA Activities
SBA activities may be carried out on a group or
individual basis, but assessment task must be done as
individual work
Accounting Elective
•
•
•
•
•
•
•
•
Evaluating the finance of a club/activity/business
venture
Analysing the annual report / financial statement
of an organisation
Reporting on a visit to a manufacturing firm
Evaluating a personal budget for 6 or 12 months
Writing a commentary on news related to
accounting / accounting work / the accounting
profession
Reflecting on an actual work experience / the
work of a treasurer / meeting with accounting
professional
Conducting financial budgeting for an SME
Preparing a business plan for a specified
business venture
Business Management Elective
•
•
•
•
•
•
•
•
Analysing the management issues of a
club/activity/business venture
Analysing the annual report / financial
statement of an organisation
Reporting on a company visit
Evaluating a personal budget for 6 or 12
months
Writing a commentary on news related to
business management
Reflecting on an actual work experience / a job
shadowing program / meeting with
entrepreneurs
Conducting a SWOT analysis for an SME
Preparing a business plan for a specified
business venture
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Assessment Criteria (Annex 2)
1.
Business knowledge and understanding



2.
Analysis skills for business decision-making



3.
display of subject knowledge
application of knowledge
integration of knowledge
prioritisation of issues
information collection
information evaluation
Business presentation skills







organisation
use of presentation aids
time management
speaking
non-verbal communication
engaging the audience
responding to questions
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Mark Allocation
Task 1 Task 2
Worksheet on research process (Annex 1)
15
15
Business knowledge and understanding
25
25
Analysis skills for business decisionmaking
25
25
Organisation
10
10
Oral presentation
─
50
75
125
Business presentation skills
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Annex 1
25
Annex 3
26
SBA Marks
• reflect the rank order of its students as well as the
relative differences between students’
achievements
• will be moderated to provide comparability across
schools
• students are required to keep good custody of their
work for inspection and authentication purposes
until the release of exam results
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Estimated Time Commitment
Per student
• in-class: ~6 hours (60 mins x 3 worksheets x 2 tasks)
• oral presentation: 10+10 mins
• outside-class: 12-25 hours
Per class
• worksheets: ~6 hours
• presentation: ~15 hours [(10+10) mins x 40 students]
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Implementation schedule
• 2nd consultation
•
•
•
Strongly Agree /
Agree
Strongly Disagree /
Disagree
No Opinion /
No Response
Proposed modes of SBA
50.3%
36.0%
13.7%
Introduction of SBA in 2012
HKDSE examination
51.4%
26.4%
22.3%
SBA new to business subject(s)
variations in school readiness
‘new’ curriculum: require more time for the better
planning of suitable SBA activities
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Phased Implementation
Year of
Examination
Implementation of SBA
2012
Schools are not required to submit SBA marks. Public examination result
contributes 100% of the final subject result.
2013
Each school must select one of the following options:
• Submit SBA marks for feedback from HKEAA on the outcomes of
moderation.
• Do not submit SBA marks.
In both options, public examination result contributes 100% of the final
subject result.
2014
Each school must select one of the following options:
• Submit SBA marks to contribute 20% of the final subject result.
• Submit SBA marks for feedback from HKEAA on the outcomes of
moderation. Public examination result to contribute 100% of the final
subject result.
Starting from 2015, all schools have to submit SBA marks to contribute 20% of the final subject
result.
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Development Work Ahead
•
•
•
•
Developing sample papers
Conducting pilot tests
Trying out SBA criteria
Standard-setting and drafting level
descriptors
• Compiling annotated exemplars
• Assessment training
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School Survey
15 questions on 3 areas
 Alignment between assessment objectives and curriculum
aims and objectives

Public examination
–
–
–

Paper structure
Weighting
Duration
School-based assessment
–
–
–
–
–
–
Weighting
Design
Required teacher efforts
Required student efforts
Authentication
Implementation schedule
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Comments and
suggestions welcome
Thank You!
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