F1 ACCA 讲义.pdf

F1 ACCA 讲义.pdf

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时间:2018-11-08

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1、F1Introduction1.WhatisF1about?•TheaimofF1istointroduceaccountancyfirmlyinitscontextasacentralbusinessfunction.(Thatistosay,F1isthebeginningandmostfundamentalpaperinACCA,itisthebasisforotherpapers.Sobeingwellprepared)2.TherelationshipbetweenF1andotherpape

2、rsP1(Governance,P3(Businessriskandethics)analysis)F1(Accountantinbusiness)Infact,F1isthebasisforallotherpapers.3.Abouttheexam•Atwo-hourexam•50compulsorymultiplechoicequestionswithtotal100marks•Apassrateof50%•Eithercomputerbasedorwrittenpaper4.Maincapabil

3、itiesrequired•ReciteThedefinition,objectives,functions,rolesofimportantconceptsandpointsExample:Whatisthe4“P”inthemarketingmixrepresent?(Product,Place,Price,Promotion,Youhavetomemorisetheconcept))4.Maincapabilitiesrequired•UnderstandingThecontentsofsomei

4、mportanttheoriesandmodelsExample:AccordingtotheMendelow’smatrix,whatstrategyshouldbegiventostakeholderswithlowinterestandhighpower?(Keepsatisfied.Youshouldunderstandthedifferentstrategiesondifferentstakeholders)4.Maincapabilitiesrequired•ApplicationFindo

5、utthecorrectanswerinascenarioExample:Johnprocessesinvoices,SusanisJohn’ssupervisor.Maryisdecidinghowmanystaffshouldberecruited.Tomisconsideringthenewworkthecompanyshouldoffer.Whoiscarryingouttacticalactivities?(Mary.Youshouldfirstlyunderstandthecharacter

6、isticsoftacticalactivities,thenfindouttheanswerinthescenario)5.ThesyllabusofF1(YoucanseethecontentsandrelationshipsbetweenpartsofF1)Thebusinessorganisation,itsstakeholdersandtheexternalenvironment(A)Businessorganisationstructure,functionsandgovernance(B)

7、LeadingandAccountingandreportingsystems,managingcontrolandcompliance(C)individualsandteamsPersonaleffectivenessand(D)communication(E)Professionalethicsinaccountingandbusiness(F)ThepurposeandtypesF1ofbusinessorganisations1.Thedefinitionoforganisations•Def

8、initionAnorganisationisasocialarrangementwhichpursuescollectivegoals,whichcontrolsitsownperformanceandwhichhasaboundaryseparatingitfromitsenvironment.1.Thedefinitionoforganisations•ExamplequestionAnorganisationisasocialarr

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