HKDSE BAFS case studies
HKDSE BAFS · Put your knowledge to work in context.
This independent study page provides practice for HKDSE BAFS. Its editorial learning areas include Business environment and ethical management; People and organization; Marketing and market evidence; Operations and supply; Finance, accounting and controls; Strategy, entrepreneurship and business models. The questions develop subject knowledge and application through worked reasoning, distinctions between competing answers, and practical scenarios. Study the relevant guide before attempting a mixed set, then explain the evidence or calculation that supports each answer. Topics on this exam: Business environment and ethical management, People and organization, Marketing and market evidence, Operations and supply, Finance, accounting and controls, and Strategy, entrepreneurship and business models. The HKDSE BAFS case studies are 4 cases and about 996 words.
1One sale, two dates and a balanced but incomplete ledger
A fictional design workshop uses the accrual teaching model specified for this exercise. Its owner contributes five thousand currency units to the business bank account. The workshop purchases equipment for three thousand cash, capitalizing the equipment with no immediate depreciation in the exercise. It then completes a design service worth eight hundred on credit.
225 words, about 1 min2Credit sales and a zero-profit month
A fictional service business completes 100 identical jobs in one month. Each job is sold for 30 currency units. Variable cash cost is 18 per job and fixed cash operating costs are 1,200 for the month. Every listed cost is paid during the month, and there are no inventories, taxes, depreciation, financing flows or other transactions in this exercise.
274 words, about 1 min3A fixed basket, a higher nominal income and a misleading headline
A classroom dataset follows a fixed basket containing two units of product A and one unit of product B. In the base periodA costs 3 and B costs 4 currency units. In the comparison periodA costs 4 and B costs 5. A household’s nominal income rises from 1,000 to 1,040 over the same interval.
264 words, about 1 min4A market pilot with a useful but unprofitable result
A hypothetical student enterprise plans to deliver study boxes to local customers. Its founders believe customers value convenience, but this is initially an assumption rather than established demand. They offer a limited pilot of two hundred boxes, each priced at ten currency units. Direct purchasing, packing and delivery cost six per box.
233 words, about 1 min