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ACCA F1双语讲义

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Introduction ACCAF1

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of First Intuition Publishing Ltd.

Any unauthorised reproduction or distribution in any form is strictly

prohibited as breach of copyright and may be punishable by law.

? First Intuition Publishing Ltd, 2015

ACCAF1 Introduction Contents

Page 1Course structure 6

2Course materials 6

3Qualification structure7

4The exam7

5Questiontypes8

6Examtips8

7How tostudyF19

8Syllabusoverview9

9Studyplanner10

1Different typesoforganisation:15

2Stakeholders16

3Mendelow’s matrix forprioritisingstakeholders:17

4PEST analysis18

5Employment law19

6Dataprotection21

7Health and Safety at WorkAct197422

8Basics ofcontractlaw22

9Macro‐economicfactors23

10Micro‐economicfactors25

11Elasticityofdemand30

12Perfectcompetition33

13Monopoly33

14Social anddemographic factors33

15Technological factors34

16Competitive factors (Porter’sFiveforces)34

17SWOTAnalysis34

1The formal and informalbusinessorganisation35

2Direction and management ofacompany35

3Spanofcontrol36

4Scalarchain37

5Centralisation37

6Decentralisation38

7How to organise abusiness38

8The Anthony hierarchy of roles inanorganisation41

9Marketing41

10Organisationalculture42

11Committees in thebusinessorganisation45

12Governance and social responsibilityinbusiness46

1 The relationship between accounting andotherfunctions49 3

Introduction 1 1: Organisations, stakeholders and the environment 15 2: Structure, functions and governance 35 3: Systems, controls and compliance 49

Introduction

ACCAF1

2 Financial accounting 51

3 Management accounting 51

4 Treasuryfunction

51 5 Internal and external auditing andtheirfunctions 52 6 Law and regulationgoverningaccounting 52 7 InternationalAccountingStandards

53 8 Financial systems, procedures and ITapplications 54 9 ITsoftwareapplications

55 10 Internal financial control and security withinbusinessorganisations 56 11 Controls andITsystems

57 12 Fraud and its preventioninbusiness 58 13 Moneylaundering

59 1 Leadership 61 2 Management 61 3 Supervision

62 4 Fayol (1849‐1926) Classical theoryofmanagement 62 5 Frederick Taylor (1856 – 1915) Scientific Management 63 6 EltonMayo

63 7 Mintzberg – the functions ofamanager

64 8 Peter Drucker – the functions of a manager(alternativetheory) 64 9 Managerial authorityandresponsibility 64 10 John Adair –Action‐centredleadership

65 11 Fred Fiedler (1922 – ) The Fiedler contingencymodel. 65 12 Warren Bennis (1928 –) seven qualities ofaleader 66 13 Heifetz –adaptiveleadership 66 14 Kotter

67 15 Ashridge Management College ─ fourmanagementstyles: 67 16 Blake and Mouton’sManagerialGrid 68 17 Recruitment, selection,diversityetc

69 18 Individual and group behaviour inbusinessorganisations 71 19 Team formation, development andmanagement 72 20 BruceWayneTuckman

73 21 Motivating individualsandgroups

75 22 Maslow’s hierarchy of needs (acontenttheorist) 75 23 Herzberg’s two factor theory (acontenttheorist) 76 24 Douglas McGregor's X‐Y Theory (aprocesstheorist) 76 25 Viktor Vroom (a process theorist) –expectancytheory 77 26 Training and learningatwork 78 27 HoneyandMumford 78 28 Kolblearningstyles

79 29 Role of the human resources department and individual managers in thelearningprocess 81 30 Review and appraisal ofindividual performance 82 1 Competencyframework

87 2 Techniques for improving effectiveness at work andtheirbenefits 87 3 Barriers to effectivetimemanagement

88 4 The role of IT in improvingpersonaleffectiveness 88 5 Coaching 88 6 Mentoring 89 7 Counselling

4: Leading and managing individuals and teams

61 5: Personal effectiveness and communication

6: Professional ethics

ACCAF1

Introduction

8 Features ofeffectivecommunication 89 9 Verbal ororalcommunication 91 10 Communication patterns 91 1 Ethicsandaccountants:

94 2 Fundamental Principles of the IFACcode(CIPOP) 94 3 Conceptualframework

94 4 Personal qualities required of anaccountant:(CTR 3) 95 5 Professional qualities required: (SASI)

95 6 Organisational values promotingethicalbehaviour 95 7 Ethical conflictsanddilemmas

96 8 Conflict resolution (Ethicaldilemmas)

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Introduction ACCAF1

1Coursestructure

Study sessions

This study guide breaks down the syllabus into manageable study sessions, following the syllabus, and numbered in accordance with the chapters in these Course Notes. We tell you which chapters to read, and then which questions to attempt from the Question Bank.

It is not enough just to read the study notes. You must practise questions from the Question Bank as

recommended in each study session. The questions in the Question Bank are the same style as those

in the real exam and will give you exposure to all the possible pitfalls.

It is better to attempt them as you go along, when the subject matter is fresh in your mind. You should check your answers with the answers and make sure you understand the suggested answer for any

questions you get wrong.

Revision sessions

When you have completed all the study sessions you should spend some time revising the core topics When you are getting most of these correct you are ready to attempt the Mock exam. If at all possible you should attempt this under real exam conditions, i.e. to the correct time and with no distractions.

You can always come and sit your exam at First Intuition – just call your tutor to arrange a convenient time.

When you have completed the Mock you should check your answers. Make a note of any you get

wrong and look at the model solution where given. If you still have any problems call your tutor or

come and see us for some final advice. If you score at least 60% in the Mock then you should be ready to take the real exam.

2Coursematerials

You will receive the following:

?First Intuition CourseNotes

?First Intuition QuestionBank

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ACCAF1 Introduction

3Qualificationstructure

The ACCA qualification is structured as follows.

Fundamentals Level Knowledge Module F1 AB The Accountant in Business F2 MA Management Accounting F3 FA Financial Accounting

Fundamentals Level Skills Module F4 CL Corporate Law

F5 PM Performance Management

F6 TX Taxation

F7 FR Financial Reporting

F8 AA Audit & Assurance

F9 FM Financial Management Professional Level Essentials Module P1 PA Professional Accountant

P2 CR Corporate Reporting

P3 BA Business Analysis

Professional Level Options Module (any two of these papers) P4 AFM Advanced Financial Management

P5 APM Advanced Performance Management P6 ATX Advanced Taxation

P7 AAA Advanced Audit & Assurance

All papers are compulsory unless you gain exemptions from a relevant qualification. The modules must

be attempted in the correct order, though you can sit the papers in any order. A maximum of four

papers can be taken in any one exam sitting. Exams are in June and December each year. The

Knowledge Module sub jects are examined by computer‐based assessment and can be attempted at

any time.

4Theexam

F1 is a two‐hour computer‐based or paper based examination.

The paper is in two sections

?SectionAcontains46objectivetestquestions.Eachquestionwortheitheroneortwomarks.

?Section B contains 6 multi‐task questions. Each question is worth 4 marks (24 marksin total).

Multi task questions are a new question type which is being introduced in 2014. This new

question type is explained more fully below.

All questions are compulsory.

The paper has a pass mark of 50%.

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Introduction ACCAF1

5 Questiontypes

The F1 exam consists of the following types of question: ? Objective test (OT)–These are single, short, automatically marked questions. ?

Multiple taskquestions (MTQ) – These questions contain a series of tasks which relate tooneor morescenarios.

The types of question that may be included are as follows:

6 ?

M anageyourtime .Youhaveanaverageof2minutesand24secondsperquestion.Somewilltake

longer than others, particularly those that involve calculating a numerical answer. So if you get stuck on a question, make a note of the question number and move on. If you have time at the end of the exam you can go back and tackle the trickyquestions

You may be asked to choose one or more correct statements from a given list.Readeach

statement carefully. If you are unsure about one or more of them, move on and deal with the statements you do agree with. You may find the correct answer by process of elimination without needing to revisit the statements you are unsure about. In any event you should certainly be able to narrow down yourchoices.

I f you think you will run out of time, stop five minutes before the end and guessanyremaining answers – remember you have a one in four chance of getting those questions right which could make the difference between a pass and afail.

9 ACCAF1 Introduction 7How to studyF1

Plan your study time

Get your diary out and decide when, where and how often you want to study. If you followed a First

Intuition course you would receive a minimum of three days tuition, and be expected to do additional

work at home. Studying on your own is harder and will take longer. You should expect to spend at

least three hours studying per week. On this basis it should take approximately two months to learn

the study material, then you should allow additional time for revision and final question practice. Most

students should be ready to take the exam three months after commencing theirstudies.

Set a target date for the exam

This is very important with computer‐based exams. If you don’t set a target there is a danger that you

will spread your study time over too long a period, will lose momentum or simply not get around to

taking the exam. When you set your target bear in mind how you wish to progress through the

syllabus, as from paper F4 onwards you are tied to the paper‐based exam sittings in June and

December. For example, if you wish to progress to the Skills level papers for a December sitting you

should complete your computer‐based exams by 31 July.

Make the most out of your study sessions

Try and complete each study session in one go so that you learn each topic in turn. Some sessions are

longer than others, but make sure you take a break between sessions.

Read the ACCA study guide at the start of each session so you know the learning outcomes for that

particular session. Check the tutor tips for advice on how to tackle questions or which areas focus on.

Then read the relevant chapter of the course notes.

It is essential that you try the questions from the Question Bank where indicated. You will not pass

the exam if you don’t attempt the questions. Check your answers and make sure you understand the

workings for any that you get wrong. Often you will find that you got the wrong answer because you

didn’t read the question properly – the examiner does like to try and catch you out! If you get stuck

give your tutor a call and ask for advice.

Revision

You should attempt the additional question banks for each of the revision sessions as well as re‐

reading the study notes. When you are getting at least half of the questions right you are ready to

attempt the Mock Exam. If you achieve at least 60% in the Mocks then you should be ready to attempt

the real exam.

The real exam

When are ready to attempt the real exam give us a call to arrange your CBE (or contact your nearest

CBE centre). We hold weekly exam sessions but will do our best to be flexible so you can sit the exam

at a time that suits you.

8Syllabus overview

A The business organisation, its stakeholders and theexternalenvironment

B Business organisational structure, functions andgovernance

C Accounting and reporting systems,

controlsandcomplianceD Leading and managing individuals

andteams

E Professional effectivenessandcommunication

F Professional ethics in accounting andbusiness

Introduction ACCAF1 9Study planner

ACCAF1 Introduction 11

Introduction ACCAF1

9.1 Practical Experience Requirements (PER) and Performance Objectives

ACCA requires students to have 36 months’ practical experience in order to become members. Part of the practical experience requirements is achieving performance objectives that demonstrate that you can apply what you’ve learnt when studying to real‐life, work activities.

ACCA has set out 20 performance objectives in 9 areas. You are required to achieve 13 performance objectives – all 9 Essentials performance objectives and any 4 Options performance objectives. ACCA

13 ACCAF1 Introduction

has provided guidance on which objectives are strongly linked to which exam. The relevant objectives

for F1, which are all Essentials objectives, are:

Manage self (relevant for all exams)

(5)Communicate effectively (relevant for allexams)

(6)Useinformationandcommunicationstechnology(relevantforallexams)

(7)Manageon‐goingactivitiesinyourareaofresponsibility(relevantforF1andP3)

(8)Improve departmental performance (relevant for F1, P3 andP5)

(9)Manage an assignment (relevant for F1 andP3)

You can find further guidance on Practical Experience Requirements and performance objectives at:

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ACCA F1

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ACCA F1

有意留出的空白页

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(a)Commercial ─ a business formed with the intention of generating profit. There are many

possibleforms:

?Company (Ltd orplc)

?Partnership

?Soletrader

–It could be a manufacturer, distributor, service provider, retailer, mining or oil company and soon.

–In smaller organisations the owner may also run the organisation. In larger

organisations, such as plcs, the owners (shareholders) appoint directors to run the

company forthem.

(a)商业组织：以赚取利润为目的组织。商业组织有很多可能的形式：

?公司（有限公司或上市公司）

?合伙企业

?个体经营

–它可能是一个制造商、分销商、服务供应商、零售商、采矿或石油公司等等。

–在较小的组织中，所有者也可能是管理者。在较大的组织，如上市公司

（PLC），所有者（股东）会任命董事为他们管理公司。

ACCAF1 1 : Organisations, stakeholders and the environment16

(b)Not-for-profit ─ an organisation formed with the intention of providing a service rather than

making a profit e.g. acharity.

(c)Public sector ─ all organisations owned and run by central or localgovernment

e.g. the NHS. These are not necessarily “not for profit” and are not necessarily voluntary.

(d)Non-governmental organisations (NGOs) – an independent voluntary association of people

acting together for some common purpose e.g. The RedCross.

(e)Co-operative –this is a business owned by its workers who share theprofits

e.g. the John Lewis Partnership.

2 Stakeholders

K EYTERMS

The impact stakeholders have on an organisation depends upon their levels of power and interest.

16 ACCAF1 第一章组织、利益相关者与环境

(b)非营利组织：以提供服务为目的而不是以营利为目的组织，例如，慈善机构。

(c)公共部门：由中央或地方政府拥有和运行的所有组织。

例如英国国民卫生服务（NHS）体系。这些组织不一定是“非营利的”，而且不一定是义务

无偿的。

(d)非政府组织（NGO）：是人们自愿的为了某些共同的目的在一起行动的独立协会，例如红

十字会。

(e)协作组织：由劳动者拥有并共同分享利润的一个组织，例如英国约翰路易斯合伙人公司

the John Lewis Partnership。

2利益相关者

利益相关者对一个组织的影响程度取决于他们持有的权利大小和与其利益相关的程度高低。

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ACCAF1 1 : Organisations, stakeholders and the environment17 3Mendelow’s matrix for prioritisingstakeholders:

High Power Low

The interaction between different stakeholders will vary depending upon the particular stakeholders

and their objectives.

As can be seen above, different stakeholders will have different objectives and some of these may not

be consistent e.g. maximising the dividend and maximising the directors’ remuneration; the more the

directors are paid, the less that is left to pay out as a dividend.

Cyert and March (the consensus theory of company objectives) argue that objectives emerge as a

consensus of the differing views of the stakeholders of the organisation.

ACCA F1双语讲义

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