School-based Assessment Sample Tasks

HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION

Business, Accounting and Financial Studies

School-based Assessment Sample Tasks

Teachers may use the sample tasks for non-profit making educational and research purposes with proper acknowledgement.

香港考試及評核局保留版權 2009

Hong Kong Examinations and Assessment Authority

All Rights Reserved 2009

TABLE OF CONTENT

Single-topic Tasks

Task 1 Evaluation of the Fulfilment of Corporate Social Responsibility (CSR) by

a Listed Company

Task 2 Analysing Advertisements in Hong Kong

Task 3 Analysing the Marketing Activities of Travel Agencies

Task 4 Formulating a Human Resources (HR) Plan

Task 5 Analysing Annual Reports / Financial Statements

Extended Tasks

Task 6 Business Venture

Multiple-topic Tasks

Task 7 Analysing an Accounting / Personal Finance Scenario

Task 8 Business Proposal

Multiple-event Tasks

Task 9 Individual Activities

Task 10 Outside-school Activities

Task 1

Draft as of July 2009

School:

HKDSE BUSINESS, ACCOUNTING AND FINANCIAL STUDIES

School-based Assessment

Topic: Corporate Social Responsibility

1. Introduction

The aim of this note is to provide guidelines for you to help you complete your SBA task, which has the

objective of assessing your business and generic skills such as investigation and analysis and presentation

skills..

2. Requirements

SBA constitutes 15% of the subject mark. The requirements are:

Worksheets − four proforma worksheets to be completed in class as a record of the work process

Written presentation − a written report of not more than 3 word-processed pages of A4 paper

Oral presentation − an oral report of not more than 10 minutes, followed by a question-and-answer

session of about 10 minutes

Refer to Annex for the mark allocation and detailed assessment criteria.

3. General Description of Activity

You are required to select a listed company and study its corporate social responsibility (CSR) activities.

Decide your information collection method(s). Then analyse what the company has done to demonstrate

CSR and the possible benefits or effects this has brought or may bring to the company. You are expected to

evaluate your findings and make recommendations as appropriate.

Prior knowledge: You are required to recall and apply what you have learned about CSR in the compulsory

part of the curriculum. You should recall the basic concepts of CSR and stakeholders, common areas and

activities of CSR, arguments for and against CSR, and the possible impact of performing CSR on business

organisations.

Group size: You are allowed to form groups to share your views and information during the work process.

Each group may consist of up to 5 students. However, students of the same group should choose different

companies for individual assessment purposes.

4. Work Process

You will be required to complete the first 3 worksheets in 3 different lessons as a preparation for your written

and oral presentations. Finally, you will complete worksheet 4 to demonstrate how you have reflected on the

SBA task, and how completing it has affected both yourself and your learning. A significant portion of the

task will be done in class under your teacher’s supervision.

- 1

Task 1


The aim of the worksheets is to help you to conduct your SBA task in a systematic manner. The worksheets

will be distributed to you in class and collected after class. You will be given further instructions on the

completion of each worksheet in due course. The schedule for completion of the 4 worksheets and the whole

work process is given below.

Estimated Hours of Work:

Steps In-class time

(hours)

Outside-class

(hours)

Completion Date /

Deadline

Opening briefing 0.5 − Jan (Week 2)

Deciding on theme/title# (Worksheet 1) 1 − Feb (Week 1)

Finalising theme/title and designing information

collection methods# (Worksheet 2) 1 − Feb (Week 2)

Collecting information 3 3 April

Analysing preliminary findings# (Worksheet 3) 1 − May

Writing up the 3-page report − 6 July – August

Oral presentation 0.3 2 September

(Weeks 1 – 4)

Reflection on learning# (Worksheet 4) 1 − October (Week 1)

Total number of hours per student: 18.8 7.8 11

# Including discussion time in class.

5. Business Presentation

Based on your findings and analysis, you are required to give an individual oral presentation. The

presentation should be less than 10 minutes, followed by a question-and-answer session of about 10 minutes.

You are required to submit a 3-page written report on 1 September 20XX. The report should offer a brief

description of the activity, business problems/issues identified, major findings, managerial implications,

suggestions, etc.

6. Remarks

You will be provided with feedback on your SBA task during the work process but it must be noted that the

teacher will play the role of facilitator only. Individual students will not be given assistance beyond that

given to the rest of the class. You must do the SBA task by yourself. You are also required to keep custody

of your worksheets/work for inspection and authentication purposes until the release of the HKDSE

examination results.

- 2

Task 1


School:



Instructions for Worksheet 1

You are required to complete Worksheet 1 and submit it at the end of this lesson.

Guidelines:

1. Form groups of 4 or 5 students and prepare your group’s name list with contact details.

2. Discuss company activities that go beyond profit-making.

3. Focus on CSR activities performed by some well-known companies.

4. Each member will select a different listed company for his/her SBA task.

5. Exchange views and propose the theme/title and question(s) for investigation and analysis, for example:

− Will the company’s CSR activities improve the company’s image and company sales?

− What is the impact of CSR activities on recruitment of employees?

− What are the arguments against the company’s engaging in CSR activities.?

6. Write down your proposed theme/title and research question(s) on the worksheet.

Follow-up Activities:

1. Consider your proposed theme/title and note particular issues that may be related to the theme/title.

2. Revisions may be made in the next session.

Task 1


School:



Instruction for Worksheet 2


Guidelines:

1. Follow up the group discussion about CSR. Where necessary, revise your proposed theme/title or

question(s) for investigation and analysis

2. Write down your finalised question(s) on the worksheet.

3. Discuss the method(s) for collecting data/information.

4. Propose information collection method(s): you can use one or a combination of methods to collect data,

e.g. web searches, studying of annual reports, conducting questionnaire surveys, arranging interviews or

focus groups, etc.

5. Discuss if any of the information collection tasks (e.g. designing questionnaire, searching for annual

reports or contacting companies) may be shared.


1. Start collecting data/information.

2. Compile/tabulate your findings with regard to the theme/title and/or research question(s).

Task 1


School:





Guidelines:

1. Share your major findings with your group members (e.g. particular figures, observations, views).

2. Check quality of data/information, e.g. coverage, reliability and accuracy

3. Solicit comments on your findings from other members.

4. Write down your preliminary analysis.


1. Decide on the use of statistical data (e.g. frequency counts, mean, mode, median, etc.) and the form (e.g.

tables, charts or graphs) to present findings.

2. Apply critical thinking and/or analytical skills to evaluate the data/information.

3. Make recommendations and a conclusion.

4. Write up the 3-page written report and prepare for the oral presentation.

Task 1


School:





Guidelines:

1. Discuss and share your feelings and experiences in conducting the investigation.

2. There are four key areas in which you should reflect on the SBA task:

− lessons learnt in the study

− areas to be improved

− suggestions for a future study of a similar topic/nature

− any other points worth noting

3. You are free to reflect on aspects other than the above four areas.

Task 2


School:


SCHOOL-BASED ASSESSMENT

Business Activity: Analysing Advertisements in Hong Kong

Objectives:

You are expected to:

1. demonstrate an understanding of the variety of advertising techniques/media; and

2. analyse the choice of advertising techniques and/or media.

Requirements:





session of about 10 minutes.


Schedule of Work

Completion Date / Deadline

Deciding on theme/title (Worksheet 1) December (Week 1)

Finalising theme/title and designing information collection

methods (Worksheet 2) December (Week 2)

Collecting information January (Week 2)

Analysing preliminary findings (Worksheet 3) January (Week 3)

Writing up the 3-page report February (Week 2)

Oral presentation February - March

Reflection on learning (Worksheet 4) April (Week 2)

- 1

Task 2


Session (1)

Task: To propose a theme or title on the SBA activity

� Discuss any interesting themes about advertisements.

� Complete and submit Worksheet 1.

� Go home and search for about 10 advertisements you’re interested in.

Session (2)

Task: To finalise the theme or title of study, e.g. The use of humour, sex appeal and fear in advertising; pros

and cons of different types of advertising techniques

� Solicit comments from other group members about your proposed theme or title

� Plan information collection method(s), e.g. the number of advertisements to be collected, the form/type

of advertisements, the product/industry/media chosen.


� After the lesson, collect advertisements that match the finalised theme or title of your study. (these

advertisements should be attached in the appendix of the report).

Session (3)

Task: To report on the preliminary findings


� Report in groups your major observations about the advertisements collected.

� Discuss one management issue you identified during the process.

� Write up a 3-page report. Deadline: February (Week 2)

Session (4)

Task: To prepare for the oral presentation

� Prepare visual aids such as PowerPoint slides to present findings.

� Anticipate questions from fellow classmates.

Session (5)

Task: Reflection on learning

� Discuss in groups the major lessons learnt in the study – personal, subject matter, communication skills,

etc.


- 2

Task 3


School:



Business Activity: Analysing the Marketing Activities of Travel Agencies

Objectives


1. demonstrate a comprehensive understanding of marketing management;

2. apply relevant marketing management concepts to authentic situations;

3. collect, process and analyse information related to marketing activities;

4. evaluate the effectiveness of the marketing strategies adopted by businesses; and

5. reflect on social responsibilities from the perspective of a consumer and/or a corporation.

Activity Description

You may choose one area of Marketing Management to analyse the marketing activities of travel agencies.

The study may focus on different types of services provided by a single travel agency or compare the same

type of service provided by different agencies. The suggested areas are as follow:

� Target marketing

� Market research

� Consumer behaviour

� Marketing mix

� Consumer rights

Task Requirements

SBA constitutes 15% of the final subject mark. The requirements are as follows:


Written presentation − a written report of not more than 3 pages of A4 paper (either in Word format with

1 inch for all margins and using font 12, or in PowerPoint format with not more

than 27 slides)



- 1

Task 3


Assessment Criteria

1. Public Assessment (SBA)

Marks Worksheets Written

Presentation

Oral

Presentation

Record of work process 20 �

Business knowledge and understanding 20 �

Analytical skills for business decision-making 30 �

Business presentation skills 30 �

100


2. Internal Assessment (10% of term results)

Marks Worksheets Written

Presentation

Oral

Presentation




Business presentation skills* 30 �

Participation# 10 �

110

* All students are required to give marks, 0 -10, for each presentation. Peer assessment will account

for 30% of the communication mark and teacher’s 70%.

# Bonus marks, up to a maximum of 10, will be given to students who ask good questions or give

insightful comments.

Schedule of Work

In / Outside Class Time Schedule

Deciding on theme/title (Worksheet 1) in class April (Week 1)


collection methods (Worksheet 2) in class April (Week 2)

Collecting information outside class April (Week 3)

Analysing preliminary findings (Worksheet 3) in class April (Week 4)

Writing up the 3-page report outside class May (Week 1)

Oral presentation (6 students per day, order of

presentation determined by drawing of lots in class) in class May (Weeks 1-4)

Reflecting on learning (Worksheet 4) in class May (Week 4)

- 2

Worksheet 1 - Proposed theme for investigation and analysis

Task 3


1. You may choose one area of Marketing Management to analyse the marketing activities of travel

agencies. The study may focus on different types of services provided by a single travel agency or

compare the same type of service provided by different agencies.

2. Points to note:

♥ Innovativeness and feasibility of the proposed theme

♥ Clarity of study scope/questions

Worksheet 2 - Finalised questions for investigation and analysis

1. Refine the proposed theme and confirm the scope of study, including:

∗ the questions for investigation and analysis

∗ the study target (travel agency or type of service)

∗ the information required and method(s) of collecting the information (e.g. data, pictures,

newspaper cuttings, websites, pamphlets, photos, magazines or newsletters, etc)

2. Points to note:

♥ Accessibility to study target

♥ Comprehensiveness and accuracy of information

♥ Availability of relevant theories/tools for analysis

Worksheet 3 – Major findings and its preliminary analysis

1. Discuss in groups your major findings and preliminary analysis including:

∗ the major marketing activities identified

∗ the related marketing theories or concepts

∗ any peculiar points or patterns found in the information collected

2. Points to note:

♥ Reliability of the information collected

♥ Quality of the preliminary analysis (e.g. creativity, validity, etc)

♥ Relevance of theories/concepts used

Worksheet 4 – Reflection on learning

1. You are required to conduct a self-evaluation and reflection on the SBA task including:

∗ What have you learnt through the study?

∗ In what areas do you think you need to improve?

∗ What are your suggestions for a future study of a similar topic/nature?

∗ Any other personal sharing or suggestions?

2. Points to note:

♥ Self-reflection on subject knowledge and personal growth

♥ Aim of self-reflection is future improvement

- 3

Task 4


School:



Business Activity: Formulating a human resources (HR) plan

Objectives


1. explore HR activities in the business world;

2. identify and/or evaluate HR management practices in organisations; and

3. propose recommendations and develop an HR plan.

Requirements






Refer to Annex for the mark allocation and detailed assessment criteria. You should work independently as

far as possible with minimal assistance from teacher. Any contributions from the teacher will not be counted

toward your SBA mark.

Schedule of Work


Opening briefing in class Feb (Week 2)

Deciding on theme/title (Worksheet 1) in class Feb (Week 2)


collection methods (Worksheet 2) in class Mar (Week 2)

Participating in assigned business activity (if any) outside class Apr (Week 2)

Collecting information outside class Apr (Week 4)

Analysing preliminary findings (Worksheet 3) in class May (Week 2)

Writing up the 3-page report outside class Aug

Oral presentation in class Sept (Week 3) – Oct (Week 3)

Reflection on learning (Worksheet 4) in class Oct (Week 4)

- 1

Task 4


PLANNING PHASE

Key Activity 1 – Proposal of a theme/title for the SBA task

• Understanding SBA, e.g. assessment criteria, work flow, etc.

• Form groups of 4 to 6 students.

Working in small groups enables everyone to actively participate and reduce workloads. In

addition, the approach will help you to develop team-building skills, which are essential in the real

business world.

• Discuss and identify a local organisation that is of interest to you and your team.

Before you select an organisation, ascertain whether you will have easy access to information

about that organisation. If you or your family members have personal contacts with an

organisation, it will be much easier for you to obtain information from them.

• Agree and decide on the scope of your SBA task, e.g. are you interested in studying the recruitment

activities, or will you prefer learning about the appraisal methods?

You may choose to study different HR areas. e.g. recruitment, training and development,

performance management, etc.

One approach is to have each of you investigating a different HR area e.g. one investigates

“appraisal” whilst another focuses on “training”. Alternatively, all of you may investigate the

same area but present the topic from a different angle or about different firms to make the

necessary differentiation in your write-ups.

• Review the SBA title and scope with your teacher

• Complete Worksheet 1.

Key Activity 2 – Finalising the questions for investigation

• Follow up the discussion from the previous session.

• Evaluate your SBA scope and feasibility.

• Discuss information collection methods. For example, are you going to use interviews? Will you

distribute survey forms? A combination of methods is possible but this may involve more work.

• Plan your information collection. For example, is there a schedule to ensure that you will complete

your SBA task within the required time? Will you design your own survey form or adopt an existing

one? Who are the target participants for your survey?

At this stage, it is important that you have clear ideas on your survey approach. Clarity will help

you to plan for your survey.

Basically, information can be collected from primary and/or secondary sources. Primary sources

include interviews and surveys. Secondary sources are those from published materials. Public

companies will usually have more open information than private ones e.g. annual reports of some

public companies are readily available on the Internet. However, public companies may be

reluctant to entertain secondary students’ requests.

- 2

Task 4


After clarifying the approach, you should decide on the information collection methods e.g.

interviews or distribution of surveys. Thereafter, start to come up with specific details for each of

the selected methods e.g. interview questions, questions for questionnaires etc.

• Confirm your SBA title and seek approval from your teacher.


IMPLEMENTATION PHASE

Key Activity 3 - Participating in the assigned business activity and/or information collection

• Discuss, design and finalise information collection tools e.g. questionnaires, interview questions etc.

• Obtain letter from school for visit, if required.

• Carry out information collection activities e.g. conduct interviews.

• Consolidate the collected information.

Key Activity 4 – Initial analysis of results

• Share findings with team members and exchange ideas.

• Check quality of information e.g. relevancy, accuracy and coverage.

• Repeat, if necessary, information collection activities.

• Organise your collected information for discussion.

• Summarise findings and carry out analysis.

• Make recommendations for improvements and the HR plan.


REPORTING PHASE

Key Activity 5 – Written presentation

• Review your recommendations and conclusions drawn from the previous phase.

• Integrate observations from your study and knowledge from your books. Critically evaluate what you

have learnt.

• Develop your recommendations and HR plan for the organisation you have studied.

• Compile and tabulate your findings and observations.

• Use charts and tables for presentations, if necessary.

• Write a 3-page written report and submit it as individual work for assessment.

- 3

Task 4


Key Activity 6 – Oral presentation

• Check oral presentation schedule with teacher.

• Review focus and format for oral presentations.

• Prepare your presentation e.g. check availability of computer and projector, anticipate possible

questions from teacher/classmates, etc.

• Rehearse your presentation to help you better articulate your case.

• Present the observations, findings, recommendations, etc of your HR plan.

• Respond to questions from your teacher/classmates during the presentation.

• Seize learning opportunities when your classmates are presenting.

You will gain better insights into the topics if you actively listen to, observe and evaluate their

presentations and responses to questions.

EVALUATION PHASE

Key Activity 7 – Reflection on Learning

• Reflect on your learning throughout the SBA process.

With reflection, you can internalise learning. When you are faced with similar situations in

future, you will be able to apply the lessons learnt to resolve upcoming challenges.

• Share your feelings, thoughts and observations with your team. Listen to others’ points of view.

Exchange ideas and discuss your learning.

• Write up your learning in Worksheet 4.

- 4

Task 5


School:



Business Activity: Analysing annual reports / financial statements

Theme/Title: Ratio / Financial / SWOT/ Cash flow Analysis; Risk Management; Investment Strategy

and Decisions; Corporate Social Responsibility; Corporate Governance

Objectives


1. apply your knowledge in accounting, business, management and finance to an authentic situation;

2. evaluate the financial performance of a company; and

3. analyse and tackle business problems.

Pre-requisite knowledge

1. Compulsory part – Business Environment

2. Compulsory part - Introduction to Management: Key Business Functions

3. Compulsory part – Basic Personal Financial Management

4. Elective part - Financial Accounting- Financial Statement Analysis

Requirements

You are required to analyse and present business issues with respect to one authentic or simulated business

scenario. The task requirements are as follows:

Worksheets − four proforma worksheets to be completed in class as a record of the work

process


Oral presentation − an oral report of not more than 10 minutes, followed by a

question-and-answer session of about 10 minutes

You are required to submit the written report before your oral presentation in accordance with the schedule of

assessment specified.


- 1

Task 5


Grouping

� Each group should consist of no more than 4 students.

� The assessment task must be carried out as individual work for assessment purposes. You may study,

discuss and analyse the financial position and performance of the company as a group but you must

write the written report and conduct the oral presentation on your own.

� Each of you will be assigned a teacher advisor.

Important Points to Note

� You must use the 4 worksheets to focus your attention at different stages of your investigation and

analysis. This will also help you schedule and organise your work.

� You should note that all your written work must be your own work. Do not plagiarize (stealing and

passing off the ideas or words of another as one's own or using another's production without crediting

the source).

� The written report has to be submitted before the oral presentation. Once submitted for SBA purposes,

the written report cannot be revised or re-submitted for retrospective assessment.

� You are responsible for keeping your own work for inspection and authentication purposes until the

release of the HKDSE examination results.

Schedule of Work

Completion Date / Deadline

Opening briefing Feb (Week1)

Deciding on theme/title (Worksheet 1) Feb (Week 1)


methods (Worksheet 2) March (Week 2)

Individual consultation March/April

Collecting information April/May

Analysing preliminary findings (Worksheet 3) May (Week 1)

Writing up the 3-page report July/Aug

Oral presentation Sept (Week 3) - Oct (Week 2)

Reflection on learning (Worksheet 4) Nov (Week 1)

- 2

Task 5



1. Form groups and prepare group name lists with contact numbers and e-mail addresses.

2. Select a company for investigation and analysis.

3. Members of the same group may study different aspects of the same company or the same aspect of

different companies.

4. Create a mind map / SBA web to identify the relevant concepts/topics.

5. Complete and submit Worksheet 1 at the end of the lesson.

6. Before the next lesson, research briefly on the company and topic chosen.


1. Share any preliminary findings on your proposed theme/title.

2. Decide and write down the finalised question(s) for investigation and analysis on the worksheet.

3. Discuss the possible data collection method(s).

4. Search extensively for related information. You may obtain up-to-date information from journal articles,

newspapers, television, radio programmes and web resources to evaluate the current investment environment

and the financial performance of the company.

5. Complete and submit Worksheet 2 at the end of the lesson, briefly supported with reasons and/or details.


1. Share preliminary findings on your investigation and analysis.


3. You may use tables and charts/graphs to present your findings and preliminary analysis on the worksheet.


1. Discuss and share your experiences and feelings in performing the SBA task.


3. You may include any reflections apart from the four areas given in the worksheet. For example,

� Was the study and research enjoyable?

� What area(s) of the work did you like most?

� What difficulties did you encounter during this SBA? How did you overcome them?

� What did you learn that was particularly valuable?

� Is there any experience you would rather forget?

� Is there any valuable advice you could give to the next cohort of schoolmates?

� If 10 is the full mark, what is the rating you would give to yourself?

- 3

Task 5


Written Presentation

• You are required to integrate your business knowledge and apply it to the business scenario under

investigation.

• Organise and present your findings and recommendations.

• Complete the written report (not more than 3 pages of A4 paper or 27 PowerPoint slides) and hand it

in before the oral presentation session.

• The following should be included in the written report:

o References / Acknowledgements

o Appendices such as questionnaire(s) / interview protocol / statistics

Oral Presentation

• Make an oral presentation of not more than 10 minutes, followed by a question-and-answer (Q&A)


• You may make use of various presentation techniques including PowerPoint, web page, speech,

role-play, video clips, etc.

• You may include self-reflection and personal learning experience in the presentation.

- 4

Task 6


School:



Business Activity: Business Venture

Objectives:


1. demonstrate an understanding of the dynamics and integrated nature of business problems;

2. apply your understanding of different business functions to a real business situation;

3. formulate effective business strategies and put them into practice, identifying relevant and appropriate

information for making decisions;

4. reflect on management effectiveness with respect to operating a business venture; and

5. demonstrate generic skills, e.g. those involved in team-building, communication, and making

presentations.

General Description of the Activity

� The class will be into three teams. Each team will run a business on ___________________________

at _______________________________.

� Depending on your interest and the allocation of work in the team, you may focus on one area of

management in the operation, and you are assumed to take charge of the respective function.

� For assessment purposes, you are required to work on a theme relating to the management of the

business venture.

Requirements







- 1

Task 6


Schedule of Work


Opening briefing in class October (Week 1)

Discussing the work to be done, schedule and allocation of

work in class October (Week 2)

Deciding on theme/title (Worksheet 1) in class October (Week 2)


methods (Worksheet 2) in class November (Week 1)

Collecting information outside class November - January

Participating in assigned business activity

� Seeking a venue

� Purchasing / Production

� Operating the stall (take turns during the Lunar New

Year holiday)

� Exiting the business

outside class November - January

Analysing preliminary findings (Worksheet 3) in class February (Week 3)

Writing up the 3-page report outside class March

Oral presentation in class April

Reflection on learning (Worksheet 4) in class May (Week 1)

Presentations:

Important content in the written report and oral presentation:

� A brief introduction on the investigation methodology

� Information collected

� Major findings

� Recommendations

The oral presentation should be no longer than 10 minutes. You should also prepare for the

question-and-answer session afterwards. Fellow classmates will ask questions about your investigation method,

analysis and/or recommendations. Marks will be given based on your responses.

- 2

Task 7


School:



The public assessment of BAFS consists of a public examination component and a school-based assessment

component. In the school-based assessment (SBA) component, you are required to complete:

1. a set of four worksheets

2. a written report of not more than 3 word-processed pages of A4 paper; and

3. an oral report of not more than 10 minutes, followed by a question-and-answer (Q&A) session of

about 10 minutes


You have to complete the worksheets and presentations on time and as instructed, otherwise marks may be

deducted.

Provisional Schedule

Schedule Required completion

April (Week 4)

May (Week 3)

July (1st week after examination)

September (1st week after summer holiday)

September (Weeks 2 - 4)

October (Week 1)

Worksheet 1

Worksheet 2

Worksheet 3

Written presentation

Oral presentation

Worksheet 4

Theme / Title

Your SBA task is to study an authentic or simulated accounting or personal finance scenario: collecting and

evaluating relevant information, presenting the findings and making reasoned recommendations. Some

scenarios are suggested below:

1. Deciding whether to purchase a valuable item by credit card / loan now or by cash when enough

money is saved up. A limited amount of monthly savings is the constraint.

2. Writing a proposal for a school club with budgeted receipts and payments of all activities to be held

in the next school year.

3. Making a choice for Dad: Drive to work or travel by public transport every day?

- 1

Task 7


4. Making a decision for Mom: Should she buy / sell a certain company’s shares based on an analysis

of the annual report?

5. Writing a proposal to persuade your uncle, a stationery supplier, to use a computerised system for

keeping the accounting records of his business.

6. Performing cost-volume-profit analysis in selling souvenirs at the school’s Open Day.

7. Preparing a personal budget for a 1-year overseas study program (used below as an illustration)

8. Others (subject to approval)

You are required to relate the scenario to the accounting and/or personal finance knowledge you learnt in the

curriculum as to conducting analyses, evaluating alternatives, and making recommendations as appropriate.

Working through Worksheets 1 to 3 will help you to define and study the scenario in greater detail. These

will provide the basic ideas to be included in your written and oral presentation.

Example:

Theme: Preparing a personal budget for a 1-year overseas study programme

Scenario

Mary has just completed her secondary school education in 20X8 and wants to join a 1-year music program in

XXX University of Australia from January to December 20X9. Affordability is the major concern of her

parents. With your accounting knowledge, you are to help Mary’s parents ascertain whether they can afford

the program and how money should be allocated to meeting her needs.

Worksheet 1

Proposed questions for investigation and analysis:

What are the cost items for a 1-year programme in Australia?

What are the initial costs?

What will the monthly costs be for Mary in Australia?

Worksheet 2

Finalised questions for investigation and analysis:

What are the cost items for the 1-year music programme in Australia? What are the fixed costs? What are the

variable costs?

Which of the cost items have to be paid on a monthly basis?

Is there any income that Mary can earn to support the financing of the programme?

Are there any factors which may change the above estimates?

- 2

Task 7


Proposed information collection method(s):

Information can be obtained via the Internet, such as

Homepage of XXX University (school fee, accommodation fee, scholarship, etc.)

Homepage of YYY Airline (transportation fee)

Exchange rate

Information that can be obtained through interviews:

Living expenses, salaries, etc.

Worksheet 3

Major findings:

Lump sum expenses:

school fee, accommodation fee, air tickets, textbooks, etc.

Monthly expenses:

meal expenses, miscellaneous expenses, etc.

Preliminary analysis:

A personal budget with estimated receipts of income and payments of expenditure would be presented on a

monthly basis from January to December 20X9.

A large amount of cash is required in 20X8 for the initial costs.

The figures are subject to change as the exchange rate fluctuates.

The amount needed can serve as a savings target for Mary to fulfill her ambition.

Worksheet 4

What have you learnt through this study?

In what areas do you think you need to improve?

What are your suggestions for a future study of a similar topic/nature?

Are there any other points you think are worth noting?

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Task 8


School:



Activity: You will work in groups of 4 to prepare a business plan with an initial capital of not more than

$1,000,000. For the individual assessment for SBA, you will focus on one of the key business

functions so as to conduct detailed planning for that functional area in line with the company

objectives. You are encouraged to be creative, while noting the feasibility of your plan in the real

world.

Group size: Each group consists of 4 persons, each one being responsible for one of the 4 key business

functions ― environmental analysis, marketing, human resources and finance.

Tasks to be completed:

SBA constitutes 15% of the subject mark in the public assessment of BAFS. The task requirements are as

follows:

Worksheets − four proforma worksheets to be completed in class as a record of the work

process

Written presentation − a written report of not more than 3 word-processed pages of A4 paper on the

functional area you are responsible for




In addition to the above task requirements for SBA purposes, each member’s report will be consolidated to

form the business plan of the company in your group.

Arrangements:

Discussion sessions

There will be 4 class discussion sessions. In each session, you will discuss your business plan in groups, and

complete a worksheet individually.

Written presentation

You are expected to produce a 3-page written report for the functional area you are responsible for. Use the

report cover provided (see Annex). Deadline for the written report is 30 April 20XX.

Your report will be integrated with those prepared by your group members to form a complete business plan

for the company of your group.

Oral presentation

Oral presentations will start from 5 May 20XX. Each member of the group will present his/her respective

part in less than 10 minutes and there will be a Q&A session of about 10 minutes. Schedule and other details

of the oral presentations for different groups will be announced later.

- 1

Task 8


School:



Discussion Session 1

In this discussion session, you have to complete the following tasks:

1. Prepare your group list, including the correspondence details for later communication.

2. Divide duties among group members, i.e. deciding who will be responsible for each functional area

3. Decide on the type of business you will engage in and your company’s objectives.

4. By the end of the session, you have to complete Worksheet 1 by indicating the functional area you will

be working on and the issues you have to tackle for your company. You will use these questions for

investigation and analysis.

After the discussion session and completion of Worksheet 1, you are expected to review your proposed

questions, e.g. by carrying out initial research, as a preliminary check on the feasibility of the study and need

for refinement.

Task 8


School:





1. Share your proposed investigating questions with your group members and refine the questions as

appropriate.

2. By the end of the session, you have to have completed Worksheet 2 individually.

After this discussion session, you have to carry out your investigation and analysis based on your proposed

questions and data collection method(s). Your investigation findings and analysis will have to be reported in

the next discussion session on Worksheet 3.

Task 8


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1. Complete Worksheet 3 individually by reporting your major findings and preliminary analysis.

2. In the discussion part, communicate your findings and analysis results to your group members and make

sure the plan for each functional area is in line with the company’s overall objectives.

This discussion should help you report and analyse the results obtained from your investigation.

Task 8


School:




This is a session of reflection on your project and you have to:

1. Complete Worksheet 4 by reflecting on and evaluating your whole investigation and analysis process.

2. Then, discuss in groups your views and insights with classmates working on the same functional area.

Task 9


School:



SBA constitutes 15% to the subject result in the public assessment for BAFS. The task requirements are as

follow:

Worksheets − four proforma worksheets to be completed in class as a record of work process




Refer to Annex for the mark allocation and assessment rubrics.

Assessment Task

Choose one activity from the following list for SBA (you may propose an alternative one yourself). Collect

relevant information for analysis, reporting and making recommendations.

(1) Analysis of an enterprise’s financial statements (vertical or horizontal analysis and comparison)

(2) Preparing a budget (apply the principles and techniques of budgeting and compile a budget for an

individual/organisation/enterprise)

(3) Commentary on business issues (selected from newspapers or magazines)

(4) Read a book on business, then summarise, analyse and make recommendations.

Checklist for task preparation and submission

Items Deadlines Ready (�)

1. 4 worksheets

2. Written report (3 pages of A4 paper)

3. Oral presentation of not more than 10 minutes

Question-and-answer session of about 10 minutes

-1

Task 9


Task Guidelines

1. Writing report

� Organise and edit the data collected. During the process, you may discover that more

information is needed for further analysis and comparison. Then, you may collect more

information (primary or secondary) from different channels so as to enrich and substantiate the

contents of the report.

� Submit the draft report before the designated date. Appropriate feedback/guidelines may be

given for improvement. You may submit the revised report to your teacher for assessment

before the oral presentation. Neither amendment nor re-submission is allowed after that.

2. Oral presentation

Your oral presentation should not exceed 10 minutes or you may suffer a mark penalty.

3. Reflection

After completing the written report and oral presentation, you will have a reflection session in class.

Consider what was learnt at different stages, the area(s) that could have been improved, or the aspect(s)

to be included or deleted in a future study, etc. Then write down such reflections on Worksheet 4.

-2

Task 10


School:



SBA constitutes 15% of the subject mark in the public assessment of BAFS. The task requirements are as

follows:

Worksheet − four proforma worksheets to be completed in class as a record of work process

Written report − a written report of not more than 3 word-processed pages of A4 paper



Refer to Annex for the mark allocation and assessment rubrics.

Assessment Task

Select one activity from the following:

(1) Company visit (investigate and analyse the management style and operations of an enterprise. The

aspects to be investigated depend on the scale and nature of the company.)

(2) Within-school business venture (such as buying and selling used textbooks among schoolmates or

organising a small-scale bazaar to raise funds for charitable purposes)

(3) Job shadowing (at voluntary organisations or companies in which family members or friends are

working)

(4) Participating in business competitions

You will form a group with other students doing the same activities. You are to share your progress with

your group members according to the lesson arrangement, soliciting comments from them. However, your

work will be assessed individually.

Checklist for Task Preparation and Submission

Items Deadlines Ready (�)

1. 4 worksheets

2. Written report (3 pages of A4 paper)

3. Oral presentation of not more than 10 minutes

Question-and-answer session of about 10 minutes

- 1

Task 10


Task Guidelines (applicable to company visit only)

1. Preparation before the visit

Before the visit, you have to decide the areas/aspects you will investigate. Write down the proposed

questions/interesting areas for investigation and analysis on Worksheet 1 in class. Areas/aspects may

include:

☺ Business ethics and social responsibilities

☺ Financial management

☺ Human resources management

☺ Marketing management

2. After proposing the areas/aspects to be investigated, you may start collecting more information about

the company. Write down the finalised questions for investigation and analysis on Worksheet 2 in

class.

3. During the visit

Observe and listen to the speakers’ explanations, record the related information, and where necessary

make further clarifications with the speaker on your areas of interest.

4. In the first week after the visit, you will write down the major findings and preliminary analysis on

Worksheet 3 in class.

5. Writing the report

• Organise the data collected and make an in-depth analysis and necessary comparisons. More

information, primary and/or secondary, may be collected, for example, by conducting interviews

or preparing questionnaires, so as to enrich the content of the report.

• Your draft report needs to be submitted before the designated date. Feedback may be given to

you for improvement. The final report must be submitted for assessment before the oral

presentation. Neither amendment nor re-submission is allowed after that.

6. Oral presentation

The oral presentation should not exceed 10 minutes, otherwise a mark penalty may be imposed. A

schedule of oral presentations will be given in due course.

7. Reflection

After completing the written and oral presentations, you will have a reflection session in class. You

should consider what was learnt at different stages, the areas to be improved, the aspects to be included

in or deleted from a similar study, etc. Write down these reflections on Worksheet 4.

- 2

Annex

HKDSE BUSINESS, ACCOUNTING AND FINANCIAL STUDIES (BAFS) SCHOOL-BASED ASSESSMENT

Assessment Criteria

The school-based assessment (SBA) for BAFS focuses on students’ application and integration of

their knowledge in authentic or simulated business scenarios. Students are expected to analyse

business issues in terms of various business/management functions and/or from the perspectives of

different stakeholders. Such analyses typically cover a reasonably broad range of viewpoints and

consider a number of viable options. At the same time, effective and practical application requires

the study to be concluded with recommendations that are concise, logical and realistic. In general,

students will have to conduct reasonably thorough investigation and analysis to arrive at their

recommendations and to communicate them in a convincing manner to the parties concerned.

Overall, the mark allocation of the SBA task is as follows:

Criteria Marks Worksheets Written

Presentation

Oral

Presentation




Business presentation skills 30 �

100

The assessment rubrics are as follows:

Business knowledge and understanding (20 marks)

Performance

(marks)

Dimensions

Excellent

(10-9)

Good

(8-7)

Satisfactory

(6-5)

Acceptable

(4-3)

Limited

(2-1)

Display of

subject

knowledge

Shows application

of relevant

knowledge

underpinned by

theories

Shows

satisfactory

application of

relevant

knowledge

Identifies

knowledge

relevant to the

scenario

Uses business

terminology

appropriately

Uses related

business

terminology

occasionally

Integration of

knowledge

Makes

recommendations

taking note of

different

perspectives

Evaluates

alternatives based

on different

perspectives

Devises

alternatives from

different

perspectives

Addresses

business issues

from different

perspectives

Identifies business

issues from a

narrow

perspective

- 1

Analysis skills for business decision-making (30 marks)

Performance

(marks)

Dimensions

Excellent

(10-9)

Good

(8-7)

Satisfactory

(6-5)

Acceptable

(4-3)

Limited

(2-1)

Information Collects sufficient Collects necessary Collects Collects Identifies

collection information from information from information from information from appropriate

various sources various sources both primary and secondary sources information

secondary sources collection

method(s)

Information Offers innovative Offers critical Offers logical and Shows effective Shows some

evaluation conclusion(s) /

recommendation(s

) acknowledging

limitations of the

study

conclusion(s) /

recommendation(s

) justified by

evidence

concise

conclusion(s) /

recommendation(s

) justified by

evidence

analysis of

information to

develop ideas/

alternatives

analysis of

information to

demonstrate

understanding of

the issues

Organisation Presents material

in a logical and

coherent and

structure that

leads to a

compelling

conclusion/

recommendation

Presents material

in a logical

sequence,

illustrating

transitions

between ideas

Presents material

in a logical

sequence,

signposting major

points

Presents material

with clearly

identified purpose

and central ideas

Presents material

with an

introduction, body

and conclusion

Business Presentation Skills (30 marks)

Performance

(marks)

Dimensions

Excellent

(10-9)

Good

(8-7)

Satisfactory

(6-5)

Acceptable

(4-3)

Limited

(2-1)

Speaking Speaks clearly,

distinctly, fluently

and confidently

Speaks clearly and

distinctly using

appropriate

expressions

Speaks with

appropriate

volume, pacing

and intonation

Speaks with

appropriate

volume and

pacing

Speaks in audible

volume

Engaging the

audience

Sustains positive

audience interest

Solicits audience

participation

Arouses interest

of audience

Keeps eye contact

with audience

Pays sporadic

attention to

audience, reading

from scripts quite

frequently

Responding to

questions

Makes effective

use of questions

and answers to

enhance

underpinning

arguments

Skilfully relates

questions and/or

answers to

presentation

content

Provides relevant

answers to most

of the questions

Provides relevant

answers to

selected questions

Attempts to

provide answers

to questions

- 2

School:



TEACHER ASSESSMENT FORM

Student: Class: ( )

Module: Accounting / Business Management Date:

Finalised title:

Score: / 80

Excellent Good Satisfactory Acceptable Limited Score

Display of subject

knowledge

10-9 8-7 6-5 4-3 2-1 0

Integration of

knowledge

Business

knowledge and

understanding

10-9 8-7 6-5 4-3 2-1 0

/ 20

Information

collection

10-9 8-7 6-5 4-3 2-1 0

Information

evaluation

10-9 8-7 6-5 4-3 2-1 0

Organisation

Analysis skills

for business

decision-making

10-9 8-7 6-5 4-3 2-1 0

/ 30

Speaking

10-9 8-7 6-5 4-3 2-1 0

Engaging the

audience

10-9 8-7 6-5 4-3 2-1 0

Responding to

questions

Business

Presentation

Skills

10-9 8-7 6-5 4-3 2-1 0

/ 30

Remarks:

- 3

School:



Report Cover

School Name:

Student: Class: ( )

Supervising Teacher: Mr / Ms *

Module: Accounting / Business Management *

I certify that:

� the work submitted/completed is my own work;

� it does not include materials copied directly, in part or in whole, from any sources

without proper acknowledgement; and

� I have not submitted this piece of work for assessment in any other course in the

HKDSE Examination.

Student’s Signature: Date:

* Delete as appropriate

- 4

School-based Assessment Sample Tasks

Documents

Transcript of School-based Assessment Sample Tasks