Business, Accounting and Financial Studies
Transcript of Business, Accounting and Financial Studies
Briefing Session on 2015 HKDSE Examination –
Business, Accounting and Financial Studies
19 and 27 October 2015
Programme Rundown (19 October 2015)
Time Event Speakers
2.30 – 2.35 pm Registration
2.35 – 3.00 pm Introduction and summary examination statistics
– Separate grading and reporting
Ms Sue So
M-AD, HKEAA
3.00 – 3.45 pm 2015 exam questions and candidates’ performance
– Paper 1 Ms Elena Ip
Mrs Elsie Tang
3.45 – 4.00 pm Questions and/or comments – Paper 1
4.00– 5.15 pm 2015 exam questions and candidates’ performance
– Paper 2B Mr James Lau
Mr Frankie Sin
5.15 – 5.30 pm Questions and/or comments – Paper 2B
Time Event Speakers
2.30 – 2.35 pm Registration
2.35 – 3.00 pm
Introduction and summary examination statistics
– Separate grading and reporting
– Update in the new Companies Ordinance
Ms Sue So
M-AD, HKEAA
3.00 – 3.45 pm 2015 exam questions and candidates’ performance
– Paper 1 Ms Elena Ip
Mrs Elsie Tang
3.45 – 4.00 pm Questions and/or comments – Paper 1
4.00– 5.15 pm 2015 exam questions and candidates’ performance
– Paper 2A Mr Henry Lau
Ms Echo Chan
Mr SK Wan 5.15 – 5.30 pm Questions and/or comments – Paper 2A
Programme Rundown (27 October 2015)
Grade Awards by Elective
Accounting
Module
9,623
*Whole group % CHI ENG
3,400 6,223
L5** 1.4%
L5* or above 5.5%
L5 or above 13.9%
L4 or above 42.1%
L3 or above 71.4%
L2 or above 89.7%
L1 or above 98.0%
Business
Management
Module
3,902
CHI ENG
2,905 997
L5** 0.6%
L5* or above 2.8%
L5 or above 7.1%
L4 or above 26.9%
L3 or above 56.7%
L2 or above 83.6%
L1 or above 96.2%
Level 5** :
Top 10% of
Level 5
Level 5* :
Next top 30%
of Level 5
Total Scores* (% mark)
(Paper 1 + Paper 2 )
Mean SD Min Max
Accounting Candidates
(9,623) 53.5% 18.1% 0% 95.0%
Business Management
Candidates (3,902) 39.8% 15.7% 3.2% 83.0%
Paper 1 Scores* (% mark)
Mean SD Min Max
Accounting Candidates
(9,621) 59.8% 15.0% 8.9% 94.4%
Business Management
Candidates (3,901) 51.9% 15.3% 7.8% 91.1%
Paper 2 Scores* (% mark)
Paper 2A Mean SD Min Max
No. sat: 9,584 46.9% 22.3% 0 98.8%
Paper 2B Mean SD Min Max
No. sat: 3,867 31.0% 17.2% 0 80%
Separate Grading and Reporting for BAFS
from 2015
Separate Grading and Reporting
Change in the grading of results: Separate panels
of judges to ascertain the cut scores for the
subject results of candidates taking different
elective modules
Change in the reporting of results: Elective
indicated on the results notice and HKDSE
Certificate
Subject results of candidates taking
Accounting module Subject results of candidates taking
Business Management module
For illustration only
At each level: cut scores of Paper 1 (common) + cut scores of Paper 2A = cut scores of the Accounting module
At each level: cut scores of Paper 1 (common) + cut scores of Paper 2B = cut scores of the Business management module
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For illustration only
Separate Grading and Reporting
No change in the standards-maintenance procedures
determining the cut scores for L1 to L5# with reference to
Level descriptors,
Live performance,
2012, 2013 and 2014 library scripts
GAI (separate GAIs for the two groups), etc
http://www.hkeaa.edu.hk/DocLibrary/Media/Leaflets/HKDSE_SRR_A4_
Booklet_Jun2011.pdf
Update in the new Companies Ordinance
Starting from the 2017 HKDSE BAFS exam, only knowledge of issue of shares at n0-par is required for the issue of ordinary shares.
Update in the new Companies Ordinance
The new Companies Ordinance (Cap. 622) has commenced operation on 3 March 2014.
Under the new CO, as a result of migration to mandatory no-par for all local companies, relevant concepts such as par value, share premium and requirement for authorised share capital are no longer necessary and are abolished.
The full proceeds of a share issue will be credited to share capital.
Reminder to Candidates
Extracted from 2015 Handbook for Candidates
Reminder to Candidates
Extracted from 2015 Handbook for Candidates
Samples of Performance