Content
Characteristics of HK Economy
Factors affect business decisions
Globalization & Multinational corporation
The rule of 70
Forms of Business Ownership
Types of partners in partnership
Joint venture
Franchise
Business Ethnics, Social res. & Stakeholders

Content

Management Functions

Importance of management
Planning
Organizing
Leading
Controlling

Effective Management

Division of work
Unity of command
Unity of direction
Authority & responsibility
Management by objectives

Key business functions
Small and Medium Entreprises
Entrepreneur

Content
Purposes and Role of Accounting
Accounting equation
Accounting cycle
Books of original entry
Double entry system 1
Double entry system 2
Cost of goods sold
Cash discount & Trade discount
Gross profit & Net profit
Posting to Ledger
Trial balance
Income statement
Statement of financial position
Balance of cash at bank account
Real, Nominal, Personal accounts
Uses of financial statements
Limitations of financial statements
Accounting principles and conventions
Basic ratio analysis

Content
Time Value of Money
Consumer Credit
Personal Financial Planning and Investment
Mandatory Provident Fund (MPF)
Stock Trading as an Investment

Financial Accounting

Content
Books of Original Entry and Types of Ledgers
Cash accounting vs. Accrual accounting
Bad debts and allowance for doubtful accounts
Capital expenditure & revenue expenditure
Depreciation
To be Continued.......

Cost Accounting

To be Continued.......

Marketing Management

To be Continued.......

Financial Management

To be Continued.......

Human Resources Management

To be Continued.......