Business and financial activities constitute an integral part of our daily lives as we work, consume, save and invest.  To live in the modern world, we must understand how these activities affect us.

Business education aims to nurture students’ interest and talent in business by developing in them the necessary knowledge and skills, positive values and attitudes, so that they can make effective decisions, not only as members of the business world, but also as socially responsible citizens.


Curriculum Aims

The curriculum aims are to enable students to:

  1. understand the business environment of Hong Kong;
  2. understand the concepts of business and management;
  3. process and analyse simple business data in order to make informed decisions; and
  4. aware of the importance of socially responsible and ethical business behaviour.


Curriculum Framework

The syllabus of Business Fundamentals covers the area of economics, commerce, marketing, accounting, finance, business ethics, management, etc.  Following the introduction of new senior secondary curriculum, the study of Business Fundamentals become more important as it provides students with essential business knowledge and skills for higher education / tertiary studies in business and for various careers.



  1. Characteristics of an entrepreneur
  2. Business social responsibilities
  3. Marketing – Promotion Campaigns


  1. Functions of planning, organising, leading and controlling in management
  2. Hong Kong Business environment
  3. Consumer Education


  1. Major forms of business organisations: sole proprietorship, partnership and limited company
  2. Functions of accounting and users of financial statements
  3. Concepts of assets, capital, liabilities and the accounting equation
  4. Presentation of company’s financial position by using a statement of financial position
  5. Presentation of company’s financial performance by using an income statement


Post-secondary Pathways


Learning Resources for Business Fundamentals

1. Business Subjects – Learning and Teaching Resources

(Junior Secondary – S1-S3)



Financial Football Quiz Competition

Multi-intelligence Challenges