Hongkong大學BAFS補習Recommended｜
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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（2024-2026）

香港大學 BAFS 導師補習：點解 DSE 企會財搵啱導師咁難？

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。

Section 1：全港 BAFS 補習需求——你以為冷門，其實競爭極大

好多人以為 BAFS（企業、會計與財務概論）係冷門科，搵導師應該好易。但根據 GETUTOR 後台 2024-2026 年全港 BAFS 配對紀錄，樣本約 310 宗，我哋發現情況完全相反——BAFS 嘅平均配對時間高達 5.4 小時，比經濟科嘅 3.2 小時足足慢咗接近七成。*

點解？因為 BAFS 分兩個選修單元——會計同商管——而大部分導師只熟其中一邊。你話想補 Financial Accounting，配到嘅導師如果主力教 Management，教法同重點完全唔同。更加麻煩嘅係，好多學校嘅 BAFS 老師本身都唔係主修會計或商科出身，學生喺學校已經學得唔紮實，出嚟搵私補時連自己卡邊度都講唔清。

根據同一批紀錄，約 43% 嘅 BAFS 配對查詢都指明要補「會計單元」，當中以 Ratio Analysis 同 Cost Accounting 佔最多，分別佔 19% 同 16%。*至於商管單元，最多人卡嘅係 Human Resources Management 嘅長題目——學生識背定義但唔識 apply 去 case study。

*統計自 GETUTOR 後台 2024-2026 年全港 BAFS 配對紀錄，基於約 310 宗配對樣本。

Section 2：導師點教先有效？——港大商科導師嘅獨門拆題法

Miss T（按導師私隱要求使用化名，導師資歷已獲 GETUTOR 平台認證）——香港大學工商管理學士畢業（主修會計及財務），DSE BAFS 5**，LCCI Level 3 Distinction。畢業後曾喺四大會計師樓做咗兩年 Audit，之後轉做全職私補，主力補九龍城區同沙田區 Band 1 英中學生。教學年資 6 年，累計教過超過 55 個 DSE BAFS 學生，當中 17 個最終攞到 Level 5 或以上。教學風格係「逼你由 T-account 開始重新砌」，唔會一嚟就操卷。

Miss T 指出：「好多學生嚟到話自己識做 Journal Entry，但你叫佢由零開始砌一份 Trial Balance 就即刻甩轆。問題唔係唔識條數，而係佢哋從來冇由頭到尾自己行過成個流程。我第一堂通常唔會操卷，而係叫佢哋用白紙由 Transaction → Journal → Ledger → Trial Balance → Financial Statements 咁一步步做，做完先知自己邊度斷咗。」

呢套「全流程重建法」外面補習社好少教，因為大班冇時間逐個學生跟。但根據 GETUTOR 內部導師 feedback，用呢個方法教嘅學生，平均第 4 堂就開始喺 Financial Statements 題型有明顯進步，快過齋操卷嘅學生大概兩堂。*

*基於 GETUTOR 導師 feedback 紀錄，樣本約 55 位學生，堂數為導師建議中位數，實際因學生程度而異。

Section 3：BAFS 各 Chapter 建議補習堂數（每堂 1.5 小時）

*堂數為 GETUTOR 導師建議中位數，實際因學生程度而異。會計單元建議最少 15-19 堂；商管單元建議最少 10-13 堂。

Section 4：全港 BAFS 導師質素評分

配對時間偏長嘅原因好簡單——BAFS 導師唔止要識教書，仲要分清楚學生讀嘅係會計定商管單元，而且唔同學校嘅教學進度差異極大。有啲學校中四已經教晒 Financial Statements，有啲中五先開始。所以我哋嘅配對系統會先問清楚學校名同進度，先至配導師。*

*統計自 GETUTOR 後台 2024-2026 年全港 BAFS 配對紀錄，基於約 310 宗配對樣本。

Section 5：BAFS 防伏位——考評局最鍾意設嘅 Trap

GETUTOR 導師防伏貼士 #1：Ratio Analysis 唔止要你計，仲要你「講故事」

好多學生以為 Ratio Analysis 題只要計到個數字就得分。錯。根據考評局嘅 marking scheme，計數通常只佔 2-3 分，但後面嘅 interpretation 同 recommendation 佔 4-6 分。Miss T 話：「我見過太多學生計晒 Current Ratio、Quick Ratio、Gross Profit Margin，但一到解釋就寫『The company is doing well because the ratio is high』——咁寫係零分。你要講嗰個 ratio 同上年或者行業標準比係高定低，高/低代表咩，公司應該做咩改善。」

GETUTOR 導師防伏貼士 #2：Adjustments 題千祈唔好死記 Debit/Credit

Prepayment 同 Accrual 嘅 adjustment 係每年必考。但好多學生死記「Prepayment debit Insurance, credit Prepaid Insurance」呢類公式，一遇到考評局換個 wording（例如用 “rent received in advance” 代替 “unearned revenue”），就即刻唔識做。正確做法係理解背後嘅邏輯：呢筆錢係咪已經「用咗」？如果未用，就唔入 P&L，擺番去 Balance Sheet。用呢個思路，點換字都唔驚。

GETUTOR 導師防伏貼士 #3：商管 Case Study 唔好淨用一個 Theory

呢個係商管單元學生最常跌分嘅位。一條 8 分題，好多學生由頭到尾只用 Maslow’s Hierarchy of Needs 答。但考評局想見嘅係你識 compare 唔同 theories——例如 Maslow vs Herzberg，再 apply 去個 case 度。Miss T 建議：「每條長題目最少用兩個 theory，先講 Theory A 點 apply，再講 Theory B 有咩唔同角度，最後揀邊個更 appropriate 同解釋原因。咁先至攞到 6 分以上。」

Section 6：BAFS 私補進步時間線

留意：以上係會計單元嘅時間線。商管單元因為偏重理論 + case study，進步速度通常快少少——大概第 8-10 堂已經可以喺 Mock 見到明顯分別。但前提係每

Professional Instructor Team Background

GETUTOR BAFS 企會財導師團隊包括 DSE 5** 同 5* 在校生 / 畢業生、海外大學碩士同博士、現職教師、以及英美寄宿學校回流生。每位導師上架前要交：學歷證明、過往考試成績截圖、自填 30 分鐘專科 mock test 紀錄、以及最少兩位過往學生 / 家長嘅 reference。我哋仲會抽樣 1-2 個試堂錄影，確認導師教學風格同 follow-up 質素。CEO 親自把關每一個配對，唔合適即換 — 整個流程設計就係要確保學生唔會遇到「導師肯教但唔識教」嘅情況。

香港大學BAFS 企會財 真實個案分享

去年我哋有一位 香港聖保羅男女中學 中六 學生報讀BAFS 企會財補習，原本最大難關係 BAFS Financial Management。佢同我哋配對嘅導師合作 5 個月之後，由由 39 分升到 79 分 (升咗 40 分)，校內試從中下游升到 top 20%。家長最初擔心會浪費時間，但配對前我哋花咗 48 小時了解學生嘅學習風格、學校進度同時間表，先揀出三位最熟悉相同 syllabus 嘅導師，學生試完第一堂就揀到最 match 嘅一位。CEO 親自把關每一個配對，唔合適即換，所以家長前期完全唔需要承擔失敗風險。

香港大學 區BAFS 企會財補習常見痛點

喺香港大學搵中六 (F6/DSE)BAFS 企會財導師，家長最常遇到三個情況：第一，導師話「教過好多學生」但其實冇教過你呢間學校嘅 syllabus；第二，價錢報得低但堂數越上越多冇質量；第三，學生試完幾堂仲係冇進步但已經畀咗整個月學費。GETUTOR 嘅做法係先了解學生現時程度、再從 6,500+ 位導師中篩出三位最熟悉相同學校或同 level 嘅候選人，配上學生試堂時親身感受。試堂後家長覺得啱晒先決定，唔啱可以即場換另一位，過程中冇任何強迫消費。

BAFS 企會財進步時間線預期

根據過去 3 年BAFS 企會財學生數據，第 1-2 個月主要係導師幫學生「補底」(重新建立基礎概念同學習習慣)，第 3-4 個月開始操試題，第 5-6 個月衝刺校內試或公開試。如果學生原本喺中下游 (60 分以下)，一般 5-8 個月會見明顯進步；如果學生原本及格但想攞 Level 5+ 或 其他學制 6/7 分，要至少 4-6 個月針對性 past paper 訓練。每堂後導師會留 5-10 分鐘總結今堂重點同 due date，每月會畀進度報告，家長可以同步追蹤。

家長 / 學生分工配合建議

BAFS 企會財補習要見效，導師、家長、學生三方都要分工。建議家長做以下幾件事：每週問導師一次學生進度 (唔需要查功課，只係了解學習狀態)、提供安靜嘅學習環境、唔好過早施壓比較成績、每月一次參與三方檢討會議。學生方面要主動發問、誠實反映吸收程度、做完導師指定嘅練習、考完試將真實分數同錯題畀導師。CEO 親自把關每一個配對，唔合適即換，所以前 1-2 堂可以畀學生試多兩位導師再決定，避免後續因為「不夾」而停滯。如果想睇更多香港大學區BAFS 企會財補習資訊，可以瀏覽我哋平台嘅導師覽表，所有導師背景、過往學生反饋、教學風格描述都公開透明。