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DSE BAFS Corporate Finance Tips

To help you excel in the BAFS Enterprise Finance DSE and exams, GETUTOR got some advice and strategies from the star tutor - SIR Lim.

Paper 1 tests candidates' knowledge of the compulsory parts of the BAFS Corporate Finance programme. the two main parts of the BAFS Exam Corporate Finance Exam:

• Part A: Multiple choice questions .
• Part B: Short answer questions – Broken down into Parts 1 and 2, students are required to complete compulsory questions and answer one of two given questions.

Most short questions are usually situational questions and students will often lose points for not answering the question in detail and clearly. Especially when they deal with "Introduction to management"and"personal financeThis is especially common when dealing with module-related issues.

For example: students were asked to explain the consequences of HSBC stopping paying dividends. It is not enough that "the stock price will fall". To receive full credit, they must demonstrate their entire process of deductive reasoning. In other words, they should start by pointing out that such behavior would make HSBC shares less attractive to its shareholders, causing some of them to sell their shares. The addition of suppliers will cause its stock price to fall. And, he reminded students to tailor their explanations to the given scenario.

“Be precise and specific when writing and avoid using generic words in your answers.”

Take the advantages of division of labor adopted by clothing manufacturing companies as an example. Rather than separation and specialization of work tasks “impacting” productivity, students should make it clear that it “increases” productivity. At the same time, it is crucial to choose your words carefully. "Don't forget the terminology and theory you learned. They're what separate you from candidates who didn't review."

DSE has been easier in recent years than in 2019, how can I effectively tackle the BAFS paper?

BAFS 中六補習要見效，最重要係配對到啱嘅導師。GETUTOR 香港有 6,500+ 位 5 星 Google review 認證導師，CEO 親自把關，試堂後先付費，唔啱換人都唔扣錢。去年我哋有一位 中六 學生由 銅鑼灣聖保祿中學嚟，BAFS原本得 36 分，6 個月後校內試考到 76 分，升咗 40 分（核心難關係BAFS Accounting Adjustment）。如果有具體疑問，可以喺平台即時配對，由我哋升學顧問跟進你嘅個別需求。

"There is no need to answer the 'required' questions in order," he said. "Start with the ones you are most confident in answering. Then, work on more challenging questions. This will make your exam go more smoothly."

Some candidates answer both questions in Section B Part 2, even though only the higher-scoring answer counts towards the final grade.

When dealing with MC questions, most students are only concerned with getting the correct answer and use exclusion for questions they don't know the answer to. While this saves time, he encourages using the time spent on past papers to consider why other options are incorrect.

How to manage exam pressure and time allocation issues?

Many times, the Hong Kong Examinations and Assessment Authority will modify the questions from previous years' examinations and reuse them. What might have been the right answer in the past may be wrong this time. Candidates should be careful about these trick questions.

Sir advises candidates opting for accounting or management modules as electives to set your target to complete the MC questions in not more than 35 minutes and 45 minutes respectively. Please make sure to complete all MC questions before moving on to short questions as each MC question is worth two points.

Continuing with Paper 2A, GETUTOR tutors are urging accounting students to not only focus on practicing their calculation skills but also to prepare for the highly predictable explanation questions as these short questions can deliver 10 out of 80 marks.

DSE is “a test of basic skills”

• Understand similar exam questions from past year and the suggested answers to the questions.
• Digest them and memorize a few typical answers and then go through them again before preparing for the exam

If you don’t have enough review time, please prioritize studying the concepts and topics that appear most frequently in past exam questions:

Books for accruals and advance payments; allowance for doubtful accounts; original entries and measures and depreciation. These are likely to appear in sub-problems of a larger problem that deals with highly challenging topics such as correcting errors and incomplete records.

If you are a management student studying Paper 2B, it is best to complete the case study questions in Part B first and then return to the short questions in Part A. Please do not write long answers to short questions.

Tutorial: Learn how to enter double-entry accounts in 3 minutes

Welcome to this accounting channel! We will teach you the most basic concepts of double-entry accounting in just 3 minutes, helping beginners and DSE candidates better understand this important accounting topic. Let's explore the logic behind double-entry accounting and master this essential skill through practical examples.

Difficulties faced by DSE BAFS students

New accountants often feel confused when learning basic accounting concepts. Accounting jargon can often be difficult to understand in schools or online courses, especially when the concepts are taught in someone other than your native language. This dilemma not only affects learning efficiency, but may also lead to a gradual fading of interest in accounting.

What is double-entry accounting?

Double-entry accounting is one of the most basic and important concepts in accounting records. It involves that every transaction must be recorded on both the debit and credit sides to keep the accounts balanced. This method can not only accurately reflect the financial status of the company, but also help the company conduct effective financial analysis.

Basic components of double-entry accounting

Double-entry accounting mainly consists of two parts: debit (Debit) and credit (Credit). A debit is used to record a transaction that increases an asset or decreases a liability, while a credit is used to record a transaction that decreases an asset or increases a liability.

Understand the logic of double-entry accounting

To master double-entry accounting, you first need to understand the logic behind it: every transaction affects the financial status of the business, and this impact needs to be reflected in both debits and credits. This approach helps ensure the accuracy and completeness of the accounts.

The meaning of debit and credit

In double-entry accounting, a debit represents an increase in an asset or expense, while a credit represents an increase in a liability, capital, or income. Understanding this is the key to mastering double-entry accounting.

Examples from daily life

The concept of double-entry accounting can be easier to understand by applying it to daily life. For example, when you borrow money from a friend, your cash (asset) increases, and your liability (the money you need to pay back to your friend) also increases.

Double entry of cash loan

When a company borrows money from a bank, how the transaction is reflected in double-entry accounting is key. Through a simple example, we can clearly see how double-entry accounting works.

Loan entry process

Take the company's loan of $100 from the bank as an example. The way this transaction is recorded in double-entry accounting is very intuitive. A debit of Cash $100 reflects the increase in the company's assets, while a credit of Bank Loan $100 reflects the increase in the company's liabilities.

Double entry for water bill payment

Another example in day-to-day business activities is paying your water bill. This process shows how double-entry accounting handles a company's expense payments.

How to enter water bill payment

When the company pays water bill $200 in cash, the payment is recorded as a debit to water bill $200 and a credit to cash $200 to reflect the reduction in cash assets.

Summary and Outlook

Through these practical examples, we can see that double-entry accounting is not only the basis of accounting records, but also an indispensable tool for understanding a company's financial status. From examples of loans to paying water bills, we learned how to properly record different types of transactions.

future learning directions

After mastering the basics of double-entry accounting, the next step is to learn how to apply this knowledge to perform more complex financial analysis and decision-making. With the accumulation of practical experience, accounting learners will be able to develop a deeper understanding of all aspects of business finance.

FAQ

1.  BAFSTutoring Enterprise Finance tutoring students and how to learn from theBAFSTutoring: Will I benefit from tutoring?

Tutors provide private tutoring and professional assistance to meet the test study needs of your students and parents. Grades will improve, thinking will be sharper, and learning will be more efficient, but more importantly, his/her self-confidence and abilities will increase.

Other benefits include:

• Improve candidates' perceptions of school and BAFS. School and exams are not a battle that is difficult to win, but an opportunity to express themselves, and every student has this potential.
• Finish your business finance homework faster, because finishing your business finance homework faster will give you time to do other things.
• For more effective study habits, there are ways to learn. If you can't do it, you just haven't found the right method yet.

2. who will use the recommended BAFS tutors?

Anyone can consult or use a BAFS tutor if you need one. Not only the recommended BAFS tutors, but also other registered tutors on the platform are very popular.

Demanders such as:

• Candidates who need one-to-one as an effective learning method
• BAFS tuition students seeking additional tuition in elective subjects
• Parents who want their students to succeed in the EFC exams
• BAFS tutoring students who are struggling with class progress or not reaching their full potential
• Corporate finance tutorial students who wish to tutor before taking the Corporate Finance Exam or BAFS Diploma Exam.

3. What are the benefits of one-to-one corporate finance tutoring compared to group BAFS tutoring?

Each student has a different learning style and absorption rate, preferred learning style, strengths and interests are also different, so in one-to-one BAFS tutoring, this specific tutor can focus on teaching a student, tailor-made courses, answers and advice specifically for individual corporate finance students, together to achieve his/her learning goals.

4. Why should I hire BAFS tutors from GETUTOR?

GETUTOR is confident to say that having served Hong Kong students for 10 years, we have the absolute experience and ability to match students' academic needs and learning styles with the right corporate financial advisors.

GETUTOR has 140,000 professional BAFS tutors and a trustworthy team of tutors who can cater to students with different needs and abilities. The tutors all join because they want to be excellent educators and contributors to a better society, but equally important is their love for teaching. As the saying goes, it takes ten years to grow trees and a hundred years to cultivate people. Education is the foundation of the future and the foundation of the world. Fundamentally, only by teaching students well can we have a better world.

At the same time, GETUTOR is committed to providing flexibility and high-quality education with its professional approach, which makes it stand out among similar tutoring agencies and was awarded the 2024 Best Tutoring Matching Platform in Hong Kong.

5. What is the registration process for tutoring?

If you decide to go with GETUTOR, we can discuss your student's level of study, goals, areas of strengths and weaknesses, learning styles and ideal BAFS tutors and teaching styles, and then we will match your student with the most suitable Enterprise Finance tutor.

Interested parents and students please click directlyRegister for tutoring here.

Tutor fees depend on the tutor's teaching experience, the student's level of study and subject area. Once we have identified a suitable BAFS tutor and class schedule, we will proactively contact you with the contact information and background of the BAFS tutor. The whole process usually takes only a few hours.

6. How long does a BAFS tuition course last?

Most of the students and the Enterprise Finance tutors will have 1.5 to 2 hours of tutorials. For one thing, it is better for both parties in terms of travelling and scheduling; for another, the students can learn more in-depth and at the same time, it is not too much work for them.

7.  How many times a week should we have BAFS tuition?

This depends on the student's current level, what they want to improve on, and their schedule. Most students schedule 2-3 sessions of financial tutoring, but progress can be seen in each weekly session.

8. How long will it take for me to make progress and see results?

It also depends on the student. The results of BAFS tutoring will come over time and with the effort of the student - on average, significant progress is noticed after 3 months. One of the main goals of Enterprise Finance Tutoring is to provide students with the tools to succeed. Developing talent and learning takes time, but once learned, these habits will have a positive impact on the student's entire academic career.

9. BAFSWhere do private tutoring sessions take place?

Generally, the Enterprise Finance tutorials will be conducted at the student's home. If this is not convenient, then online tutorials such as ZOOM can be used. When using ZOOM at home, students feel comfortable and relaxed, and in a familiar environment, the mind is more calm and clear, and therefore more open and receptive to BAFS tutorials and learning.

10. Do BAFS tutors from GETUTOR Hong Kong Tutors Association assign extra homework to students?

The BAFS tutoring programme between students and Enterprise Finance tutors has been created entirely to meet the needs of students. If the student needs extra practice, you can ask the tutor to arrange extra homework. However, it is important to note that homework is for consolidation of learning and deepening of understanding, not the more the better.

11. BAFSWill tutors contact parents?

We generally recommend that tutors liaise with parents. Enterprise Finance tutors can inform parents about their student's progress and alert you to areas where your student may need additional help. The three-way co-operation between parents, tutors and teachers is the cornerstone of achieving your student's desired goals.

12.  How can I maximize the tutoring benefits of BAFS tutoring for my students?

要將BAFS補習效益最大化，關鍵係三件事：定期溝通導師了解學生弱點、家長配合監督功課、學生主動發問。GETUTOR 6,500+ 導師都會每月畀進度報告，5 星 Google review 證明呢個機制好實用。去年我哋有一位 中六 學生由 銅鑼灣聖保祿中學嚟，BAFS原本得 36 分，6 個月後校內試考到 76 分，升咗 40 分（核心難關係BAFS Accounting Adjustment）。試堂後付費機制等家長有時間觀察導師教學風格，啱先正式開波。

If you are a parent please:

• Ensure that the tutor and student have all the materials they need, and verify with your student the applicable assignments and textbooks that will be used prior to the Enterprise Finance tutorial.
• Quiet BAFS tutoring space.
• Follow up with students on the goals set in the tutorial.
• Recognize students' efforts and provide positive feedback.
• Maintain positive communication with Enterprise Finance tutors.
• Connect with your student's mentor and GETUTOR for feedback and suggestions for improving the learning environment.

由 GETUTOR 升學研究組撰寫 ｜ 數據來源：GETUTOR 內部配對紀錄

銅鑼灣 BAFS 補習：點解呢區嘅 DSE 企會財學生，個個都話 Cost Accounting 最頭痛？

銅鑼灣呢區補習需求一向高，始終喺灣仔區核心地帶，附近唔少 Band 1 英中，DSE 選 BAFS（企會財）嘅學生比例比全港平均高。根據 GETUTOR 後台 2024-2026 年灣仔區 BAFS 配對紀錄，樣本約 312 宗，當中有 57% 查詢都係指明要補 Cost Accounting 同 Financial Ratios 呢兩個 chapter*。仲有一個數字幾有趣：全港 BAFS 配對平均時間係 4.5 小時，但灣仔區因為導師供應相對充足（多大學生住附近），平均 3.9 小時就配到*。

成績方面，GETUTOR 上 BAFS 導師當中，約 63% 係商科或會計相關學位持有人，部分仲係 HKICPA qualified 或者四大 intern 出身。呢個背景對教 Accounting Paper 2B 非常重要，因為好多出面大班導師只係識「教功課答案」，唔識用實務角度講點解要咁做分錄。

銅鑼灣區 BAFS 學生最常卡住嘅，係「以為自己識」

專補灣仔銅鑼灣區 Band 1 英中（例如聖保祿、瑪利曼）、擁有 6 年 BAFS 教學經驗嘅星級導師 Miss L 指出：「銅鑼灣區學生普遍英文底好，睇 textbook 無問題，但佢哋最大嘅伏係——以為睇得明就等於識做。Accounting 最痛嘅地方唔係理解，係分錄 sequence 同小數點擺位。一個 Trial Balance 錯一個 debit/credit，後面成張 Income Statement 同 Balance Sheet 全部跪低，即刻 0 分個 question。」

Miss L 教學上有一套獨門方法，叫「三欄對照法」：學生做每一條 journal entry，要同時寫低（1）交易本質（2）影響邊兩個 account（3）用 debit/credit rule 確認方向。呢個做法睇落慢，但根據 Miss L 過去三年教過嘅 28 個學生，用呢個方法操三個月後，Paper 2B 平均提升 14 分（滿分 80）。呢啲 framework 出面大班導師唔會教，因為大班節奏趕，冇時間逐條 entry 拆開講。

Instructor Profile:Miss L（按導師私隱要求使用化名，導師資歷已獲 GETUTOR 平台認證）— 香港中文大學工商管理學士畢業（主修會計），HKICPA 準會員，DSE BAFS 5**。曾任職四大會計師行 audit 部門兩年，之後轉做全職私補。教學年資 6 年，累計教過超過 35 個 DSE BAFS 學生，當中 9 個最終攞到 Level 5* 或以上。教學風格偏向實務拆解，會用真實 case 引入，唔係齋背 format。

補 BAFS 要幾耐先見效？各 Chapter 建議堂數（每堂 1.5 小時）

*堂數為導師建議中位數，實際因學生程度而異。Cost Accounting 係 BAFS 最高失分章節，灣仔區學生平均要補 7.2 堂先 stable*。

銅鑼灣 / 灣仔區 BAFS 導師表現

*統計自 GETUTOR 後台 2024-2026 年灣仔區 BAFS 配對紀錄，樣本約 312 宗。

GETUTOR 導師防伏貼士：BAFS 三大地雷

地雷一：盲目操 Past Paper 而唔做錯題本。BAFS Paper 2B 嘅題型其實就嗰幾款，考評局過去十年出題重複度好高。好多學生以為操得多就會掂，但如果冇一本錯題本記低自己點錯，下次一樣錯同一個位。Miss L 建議每做完一份 PP，要將錯嘅 entry 抄低喺一本簿度，三個月後重做一次。

地雷二：搞錯 Cost Accounting 嘅 Overhead Absorption。呢度有個超常見 trap——學生以為 budgeted overhead 同 actual overhead 一樣，計 over/under absorption 嗰陣直接跪低。考評局近年專登喺 Paper 2B 設計呢類題目，大約 41% 考生喺呢條題目失分超過一半*。

地雷三：Business Management 部分齋背 model answer。BAFS Paper 1 MC 同 Paper 2A 嘅 BM 題，考評局出題越嚟越貼近實際情境，齋背 4P、SWOT 嘅框架係攞唔到高分嘅。要識得將 framework apply 落去題目畀嘅 case。

補 BAFS 嘅進步時間線

想搵啱嘅 BAFS 導師？

BAFS 係一科好考「導師實務背景」嘅科目。純學術底嘅導師未必教得好 Cost Accounting，因為佢哋未必做過真實嘅 management accounting。GETUTOR 配對系統會根據你嘅學校、目標 grade、同埋最想補嘅 chapter，幫你揀最啱嘅導師。灣仔銅鑼灣區平均 3.9 小時就配到導師，試堂繼續率 83%。想了解更多，可以入 GETUTOR 配對系統睇下有咩導師適合你。

個案分享（已匿名處理）

一位銅鑼灣區 Band 1 英中嘅中六學生，配對前 Mock BAFS 得 Level 3，最弱係 Cost Accounting 同 Financial Ratios。經過 11 堂私補（集中操 Paper 2B），DSE 最終攞到 Level 5。學生 feedback 話最大幫助係導師教佢用「三欄對照法」做 journal entry，之前成日搞錯 debit/credit 方向嘅問題完全解決。

家長最常問嘅 FAQ

Extended Reading

• 灣仔區 DSE 經濟補習
• 中西區 DSE 經濟補習