Principles of Accounts

Aims

The primary aim of the POA syllabus is to develop in students the knowledge and skills to prepare, communicate, and use both accounting information and non-accounting information related to business to make decisions.

The syllabus then aims to help students to become users of accounting information and make informed decisions using both accounting and non-accounting business-related information. Students will learn and understand the following:

What business decisions are,
How decisions are made using accounting information,
The limitations of relying only on accounting information, and
The consideration of non-accounting business-related information.

Examples of POA Learning Experiences in BDS

Hosting School for the National Financial Literacy Challenge 2025: Empowering Minds, Shaping Futures!

On 10 July 2025, BDS proudly hosted the National Financial Literacy Challenge for the second consecutive year! 🎉

Jointly organised by the East Zone Principles of Accounts Networked Learning Community (EZ POA NLC) and the Central Provident Fund Board (CPFB), with strong support from the CPDD Commerce Unit, this nationwide event brought together an amazing 395 students from 42 schools across Singapore.

This unique platform enabled our Secondary Three POA students across Singapore to:
📘 Observe the real-world relevance between POA and Financial Literacy
🧠 Apply their POA knowledge to make sense of financial concepts
📊 Understand the importance of financial planning for the future

Throughout the day, we witnessed students displaying the following competencies:
💬 Adaptive thinking, critical thinking and computational thinking
🤝 Teamwork and collaboration
🧩 Interpersonal communication
🔥 Dispositions, such as tenacity, meticulousness, and curiosity

🙌 A special shout-out to our very own inaugural cohort of 30 BDS Game Testers and Facilitators (Sec 3 POA students), who stepped up to support this national platform to advocate for the importance of financial literacy!
Together, we are building not just financial literacy, but also future-ready, socially responsible learners.

❤️ A big thank you to all educators, partners, and supporters who made this meaningful experience possible. Let’s continue to ignite learning, inspire confidence, and invest in our students’ future!❤️
Click here to view the MOE National Financial Literacy Challenge 2025

FedEx Express/JA International Trade Challenge

Learning Journeys to Yakult Pte Ltd

Several Principles of Accounts (POA) students of Secondary 3 participated in the Factory Tour on 22 May 2025 at Yakult (Singapore) Pte Ltd. The students were grateful for the unique experiences of applying their knowledge and skills in the subject, such as accounting elements, inventory management, and treatment of non-current assets, through an authentic business environment.

2025 Sec 3Integrity Principles of Accounts (POA) Students: Hearts in Action, Minds on Mission!

On 10 July (Thu), our Sec 3Integrity POA students transformed one corner of the school canteen into a pop-up marketplace — but more than that, they turned it into a space filled with purpose, compassion, and community spirit.

Driven by a desire to apply their business and accounting knowledge for good, these young changemakers ran a Charity Sales Drive in support of Children’s Cancer Foundation and Jamiyah Home for the Aged. From sweets to DIY bear painting kits, from adorable plushies to pre-loved treasures — every item told a story of kindness, effort, and heart.

📚💡 Beyond sales revenue, profit, and sales techniques, they learnt the true bottom line: Making a Meaningful Difference and Embracing the Sense of Possibilities.

We are incredibly proud of their initiative, grit, and empathy. And we are deeply thankful to all staff and students who supported the cause — whether by dropping by, making a purchase, offering a word of encouragement, or simply sharing a smile. ❤️

This was more than a project. It was a movement — of youth rising up to serve, to give, and to grow.

✨ OneBDS Family: Here’s to nurturing values-driven learners in who dare to care and lead with heart.

Links

Syllabus 7087: Singapore-Cambridge GCE O-Level
Syllabus 7086: Singapore Cambridge GCE N(A)-Level