Principles of Accounts


1. HKALE Curriculum Aims

The accounting curriculum not only aims to develop knowledge and skills in students, but also to provide a vehicle for the development of students' sound moral character as well as the enhancement of their generic skills and commitment as life-long learners.

The specific aims of the subject are to enable students to:

a. have a thorough appreciation of accounting concepts, conventions, principles, techniques, procedures and their applications in various contexts;

b. be equipped with an understanding and capability to analyse and present business data and acquire useful information for business decision-making;

c. become aware of the development of the business practices and statutory requirements of accounting practices in Hong Kong and, in particular, become aware of how changing technologies lead to changes in accounting and business practices; and

d. appreciate the responsibilities of accounting professionals and business to various stakeholders and society as a whole and the possible impact of alternative accounting practices and/or business decisions on the society.


As part of the general curriculum, the subject also aims to nurture students:

a. the ability of self-management, the initiative to study and work on their own and collaborate with others;

b. generic skills in numeracy, communication, problem-solving, critical thinking, creativity, and IT; and

c. sound moral characters, e.g. how to respect others, pursue specific goals with perseverance and develop a strong sense of national identity, responsibility and commitment.


2. HKCEE Curriculum Aims

The aim of the curriculum is to develop in students an understanding of basic accounting principles and the application of such principles in modern business operations. With the understanding gained during their studies, it is hoped that students will be fully informed of the importance of Principles of Accounts in the field of commerce and will appreciate the complexity, sophistication and diversity that exist in a modern commercial undertaking.

Accounting, outside its purely utilitarian purpose, is a subject with considerable educational possibilities. The accounting teacher will also aim to make the most of the following learning aspects for students:

a. high standards of accuracy, handwriting, figuring and tidiness;

b. treating the subject as a mental disciplines; and

c. relating the subject-matter to that of other subjects of the course, especially commerce and mathematics.


Business, Accounting and Financial Studies


1. HKDSE Curriculum Aims

The overall aims of Business, Accounting and Financial Studies (BAFS) curriculum are:

a. to provide students at senior secondary level with fundamental business knowledge and skills, and develop their positive values and attitudes, so that they can fulfil their roles competently and confidently as consumers, investors, employees and/or entrepreneurs;

b. to develop students' generic skills in research, analysis, leadership, team-building, communication, critical thinking, creativity, and problem-solving and transfer them to different domains; and

c. to explore different aspects of business to prepare students for life, for learning and for employment.