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首页 2012年ACCA教材 F1 17ACCA论坛

2012年ACCA教材 F1 17ACCA论坛.pdf

2012年ACCA教材 F1 17ACCA论坛

acca
2013-01-28 0人阅读 举报 0 0 0 暂无简介

简介:本文档为《2012年ACCA教材 F1 17ACCA论坛pdf》,可适用于高等教育领域

STUDYTEXTPAPERFACCOUNTANTINBUSINESSInthiseditionapprovedbyACCAxWeddiscussthebbeststrategiesforstudyingforACCAexamsxWehhighlightthemmostimportantelementsinthesyllabusandthekkeyskillsyouwillneedxWessignposthoweachchapterlinkstothesyllabusandthestudyguidexWepprovidelotsofeexamfocuspointsdemonstratingwhattheexaminerwillwantyoutodoxWeeemphasisekeypointsinregularffastforwardsummariesxWettestyourknowledgeofwhatyou'vestudiedinqquickquizzesxWeeexamineyourunderstandinginoureexamquestionbankxWerreferencealltheimportanttopicsinourffullindexBPP'siLearnandiPassproductsalsosupportthispaperFOREXAMSINDECEMBERANDJUNEiiFirsteditionThirdeditionJuneISBN(PreviousISBN)BritishLibraryCataloguinginPublicationDataAcataloguerecordforthisbookisavailablefromtheBritishLibraryPublishedbyBPPLearningMediaLtdBPPHouse,AldinePlaceLondonWAAwwwbppcomlearningmediaPrintedintheUnitedKingdomYourlearningmaterials,publishedbyBPPLearningMediaLtd,areprintedonpapersourcedfromsustainable,managedforestsAllourrightsreservedNopartofthispublicationmaybereproduced,storedinaretrievalsystemortransmitted,inanyformorbyanymeans,electronic,mechanical,photocopying,recordingorotherwise,withoutthepriorwrittenpermissionofBPPLearningMediaLtdWearegratefultotheAssociationofCharteredCertifiedAccountantsforpermissiontoreproducepastexaminationquestionsThesuggestedsolutionsintheexamanswerbankhavebeenpreparedbyBPPLearningMediaLtd,exceptwhereotherwisestated©BPPLearningMediaLtdContentsiiiContentsPageIntroductionHowtheBPPACCAapprovedStudyTextcanhelpyoupassvStudyingFviiTheexampaperixPartABusinessorganisationalstructure,governanceandmanagementaBusinessorganisationandstructure–structureandstrategybBusinessorganisationandstructure–departmentsandfunctionsInformationtechnologyandsystemsInfluencesonorganisationalcultureEthicalconsiderationsCorporategovernanceandsocialresponsibilityPartBKeyenvironmentalinfluencesThemacroeconomicenvironmentThebusinessenvironmentPartCHistoryandroleofaccountingTheroleofaccountingPartDSpecificfunctionsofaccountingandinternalfinancialcontrolControl,securityandauditIdentifyingandpreventingfraudPartELeadingandmanagingindividualsandteamsLeadingandmanagingpeopleIndividuals,groupsandteamsMotivatingindividualsandgroupsPartFRecruitinganddevelopingeffectiveemployeesPersonaleffectivenessandcommunicationRecruitmentandselectionDiversityandequalopportunitiesTraininganddevelopmentPerformanceappraisalExamquestionbankExamanswerbankIndexReviewformandfreeprizedrawivAnoteaboutcopyrightDearCustomerWhatdoesthelittle©meanandwhydoesitmatterYourmarketleadingBPPbooks,coursematerialsandelearningmaterialsdonotwriteandupdatethemselvesPeoplewritethem:ontheirownbehalforasemployeesofanorganisationthatinvestsinthisactivityCopyrightlawprotectstheirlivelihoodsItdoessobycreatingrightsovertheuseofthecontentBreachofcopyrightisaformoftheft–aswellasbeingacriminaloffenceinsomejurisdictions,itispotentiallyaseriousbreachofprofessionalethicsWithcurrenttechnology,thingsmightseemabithazybut,basically,withouttheexpresspermissionofBPPLearningMedia:xPhotocopyingourmaterialsisabreachofcopyrightxScanning,ripcastingorconversionofourdigitalmaterialsintodifferentfileformats,uploadingthemtofacebookoremailingthemtoyourfriendsisabreachofcopyrightYoucan,ofcourse,sellyourbooks,intheforminwhichyouhaveboughtthem–onceyouhavefinishedwiththem(IsthisfairtoyourfellowstudentsWeupdateforareason)Buttheeproductsaresoldonasingleuserlicencebasis:wedonotsupply‘unlock’codestopeoplewhohaveboughtthemsecondhandAndwhataboutoutsidetheUKBPPLearningMediastrivestomakeourmaterialsavailableatpricesstudentscanaffordbylocalprintingarrangements,pricingpoliciesandpartnershipswhichareclearlylistedonourwebsiteAtinyminorityignorethisandindulgeincriminalactivitybyillegallyphotocopyingourmaterialorsupportingorganisationsthatdoIftheyactillegallyandunethicallyinonearea,canyoureallytrustthemIntroductionvHowtheBPPACCAapprovedStudyTextcanhelpyoupass–ANDhelpyouwithyourPracticalExperienceRequirement!NEWFEATURE–thePERalert!BeforeyoucanqualifyasanACCAmember,youdonotonlyhavetopassallyourexamsbutalsofulfilathreeyearpracticalexperiencerequirement(PER)Tohelpyoutorecogniseareasofthesyllabusthatyoumightbeabletoapplyintheworkplacetoachievedifferentperformanceobjectives,wehaveintroducedthe‘PERalert’featureYouwillfindthisfeaturethroughouttheStudyTexttoremindyouthatwhatyouarelearningtopassyourACCAexamsisequallyusefultothefulfilmentofthePERrequirementTacklingstudyingStudyingcanbeadauntingprospect,particularlywhenyouhavelotsofothercommitmentsThedifferentfeaturesofthetext,thepurposesofwhichareexplainedfullyontheChapterfeaturespage,willhelpyouwhilststudyingandimproveyourchancesofexamsuccessDevelopingexamawarenessOurTextsarecompletelyfocusedonhelpingyoupassyourexamOuradviceonStudyingFoutlinesthecontentofthepaperandthenecessaryskillstheexaminerexpectsyoutodemonstrateExamfocuspointsareincludedwithinthechapterstoprovideinformationaboutskillsthatyouwillneedintheexamandremindersofimportantpointswithinthespecificsubjectareasUsingtheSyllabusandStudyGuideYoucanfindthesyllabus,StudyGuideandotherusefulresourcesforFontheACCAwebsite:wwwaccaglobalcomstudentsstudyexamsqualificationsaccachooseaccafundamentalsabTheStudyTextcoversallaspectsofthesyllabustoensureyouareasfullypreparedfortheexamaspossibleTestingwhatyoucandoTestingyourselfhelpsyoudeveloptheskillsyouneedtopasstheexamandalsoconfirmsthatyoucanrecallwhatyouhavelearntWeincludeExamstyleQuestions–lotsofthembothwithinchaptersandintheExamQuestionBank,aswellasQuickQuizzesattheendofeachchaptertotestyourknowledgeofthechaptercontentviIntroductionChapterfeaturesEachchaptercontainsanumberofhelpfulfeaturestoguideyouthrougheachtopicTopiclistTopiclistSyllabusreferenceTellsyouwhatyouwillbestudyinginthischapterandtherelevantsectionnumbers,togetherwiththeACCAsyllabusreferencesIntroductionPutsthechaptercontentinthecontextofthesyllabusasawholeStudyGuideLinksthechaptercontentwithACCAguidanceExamGuideHighlightshowexaminablethechaptercontentislikelytobeandthewaysinwhichitcouldbeexaminedSummarisesthecontentofmainchapterheadings,allowingyoutopreviewandrevieweachsectioneasilyExamplesDemonstratehowtoapplykeyknowledgeandtechniquesKeytermsDefinitionsofimportantconceptsthatcanoftenearnyoueasymarksinexamsExamfocuspointsProvideinformationaboutskillsyouwillneedintheexamandremindersofimportantpointswithinthespecificsubjectareaFormulatolearnFormulaethatarenotgivenintheexambutwhichhavetobelearntThisisanewfeaturethatgivesyouausefulindicationofsyllabusareasthatcloselyrelatetoperformanceobjectivesinyourPERQuestionGiveyouessentialpracticeoftechniquescoveredinthechapterCaseStudyProviderealworldexamplesoftheoriesandtechniquesChapterRoundupAfulllistoftheFastForwardsincludedinthechapter,providinganeasysourceofreviewQuickQuizAquicktestofyourknowledgeofthemaintopicsinthechapterExamQuestionBankFoundatthebackoftheStudyTextwithmorecomprehensivechapterquestionsFASTFORWARDIntroductionviiStudyingFWhatthepaperisaboutTheoverallaimoftheAccountantinBusinesssyllabusistointroduceaccountancyfirmlyinitscontextasacentralbusinessfunctionThisencompasses:xBusinessstructureandmanagementxEnvironmentalanalysisandinfluencesxAccountinganditsrelationshipwithotherbusinessfunctionsxRegulationandtheaccountingprofessionxAuditandinternalcontrolxPeoplemanagementissuesThesixbroadareasofthesyllabusarenotgivenspecificweightings,indicatingthatquestionsontheexaminationpapercouldbedrawnfromanysourceThesyllabusareasareasfollowsxBusinessorganisationstructure,governanceandmanagementHowtheorganisationisstructuredandgovernedYouwillstudyorganisationalconcepts,theinfluenceoforganisationalcultureandtheroleofITandtheimportanceofeffectiveinformationsystemsEthics,governanceandsocialresponsibilityarealsoimportantherexKeyenvironmentalinfluencesItisimportanttounderstandthemacroeconomicenvironmentwithinwhichabusinessoperatesThePESTframeworkprovidesausefulwaytoanalysedirectenvironmentalinfluencesxHistoryandroleofaccountingThepurposeoftheaccountingfunctionmeritsspecificconsiderationinthissyllabusandthissectionprovidesatheoreticalbasisforthedetailedanalysisoftheaccountingfunctionwhichfollowsxSpecificfunctionsofaccountingandinternalfinancialcontrolThissectionofthesyllabusexaminesthedetailedaspectsofaccountingsystemsinatypicalorganisation,internalfinancialcontrolandauditThisfunctionplansandmonitorsbusinessperformance,andalsohasakeyroletoplayindetectingandpreventingfraudxLeadingandmanagingindividualsandteamsItisimportanttounderstandhowthemanagementandmotivationofstaffalignswithwiderorganisationalobjectivesThissectionofthesyllabusexploresboththeoreticalandpracticalaspectsofwhatisgenerallytermed'peoplemanagement'xRecruitinganddevelopingeffectiveemployeesTherecruitmentanddevelopmentofemployeesisanotherimportantorganisationalactivityEnsuringthatemployeesdevelopconstructiverelationshipsandworkeffectivelyisawayofmakingsurethattheycontributetowardsorganisationalobjectivesWhat'srequiredThisexamteststwointellectuallevelsinitsquestions:knowledgeandcomprehension,andapplicationandanalysisYouwillneedtobefamiliarwiththebasicmodelsandtheoriesassociatedwithorganisations,businessfunctionsandpeoplemanagement,andbeabletoapplythesebasicideastoquestionswhereideasareexploredThereareseveralbroadquestiontypes:x'Trueorfalse'foronemarkxMultiplechoicequestionswith'chooseoneanswerfromfouroptions'fortwomarksxMultiplechoicequestionswith'chooseoneanswerfromthreeoptions'foronemarkxMultiplechoicequestionswith'chooseoneanswerfromtwooptions'foronemarkDespitethefactthatthequestionsareallshortonescarryingonlyoneortwomarks,itisstillpossibleforhigherskillsofcomprehensiontobetestedviiiIntroductionNotealsothatexamquestionswillnotincludecountryspecificquestionsTherewillalsobenonegativequestionssuchas'whichofthefollowingisnot…'However,theexaminerhasstatedthatthesetypesofquestionsareusefulforrevisionpurposesandsothesetypesofquestionsareincludedinourmaterialsHowtopassCoverthewholesyllabusTheexamconsistsoftwomarkquestionsandonemarkquestionsWithquestionsathisdisposal,theexaminerhasplentyofscopetotestallmajorareasofthesyllabusForthisreasonitisnotadvisabletostudythesyllabusselectively,astheformatoftheexamenablesalltopicstobetestedinsomewayThepassmarkforFisPractise,practiseandpractiseagain!WecannotemphasiseenoughtheimportanceofpractisingquestionsthroughoutyourstudiesMakesurethatyouattemptthequestionswithintheStudyTextchapters,thequickquizzesattheendofeachchapterandthequestionsinthequestionbankatthebackoftheTextWhenyouarerevisingfortheexamyoushouldpractisemorequestionsusingthePracticeandRevisionKitTheiPassCDcontainsfurtherquestionsforextrapracticeIntroductionixTheexampaperFormatofthepaperNumberofmarkstwomarkquestionsonemarkquestionsTimeallowed:hoursPassmark:GuidanceThesyllabusisassessedbyatwohourpaperorcomputedbasedexaminationTherewillbeeithereightorninequestionsoneachofthegenericsyllabusareasineveryexaminationQuestionswilltestknowledgeandsomecomprehensionorapplicationofthisknowledgeTheexaminationswillconsistoftwomarkquestionsandonemarkquestionsThedetailedsyllabusisshownonpagexandtheACCA'sstudyguideisshownatthebeginningofeachchapterTheACCA'swebsiteisausefulsourceofotherinformationrelatingtotheFexamForexample,theexaminerwritesareportonhowstudentshaveperformedaftereachexamsittingVisitthe'exampaperresources'sectiononwwwaccaglobalcomstudentsstudyexamsxIntroductionDetailedsyllabusABusinessorganisationstructure,governanceandmanagementThebusinessorganisationanditsstructureTheformalandinformalbusinessorganisationOrganisationalcultureinbusinessStakeholdersofbusinessorganisationsInformationtechnologyandinformationsystemsinbusinessCommitteesinthebusinessorganisationBusinessethicsandethicalbehaviourGovernanceandsocialresponsibilityinbusinessBKeyenvironmentalinfluencesandconstraintsonbusinessandaccountingPoliticalandlegalfactorsMacroeconomicfactorsSocialanddemographicfactorsTechnologicalfactorsCompetitivefactorsCHistoryandroleofaccountinginbusinessThehistoryandfunctionofaccountinginbusinessLawandregulationgoverningaccountingFinancialsystems,proceduresandITapplicationsTherelationshipbetweenaccountingandotherbusinessfunctionsDSpecificfunctionsofaccountingandinternalfinancialcontrolAccountingandfinancefunctionswithinbusinessInternalandexternalauditingandtheirfunctionsInternalfinancialcontrolandsecuritywithinbusinessorganisationsFraudandfraudulentbehaviourandtheirpreventioninbusinessELeadingandmanagingindividualsandteamsLeadership,managementandsupervisionIndividualandgroupbehaviourinbusinessorganisationsTeamformation,developmentandmanagementMotivatingindividualsandgroupsFRecruitinganddevelopingeffectiveemployeesRecruitmentandselection,managingdiversity,andequalopportunityTechniquesforimprovingpersonaleffectivenessatworkandtheirbenefitsFeaturesofeffectivecommunicationTraining,development,andlearninginthemaintenanceandimprovementofbusinessperformanceReviewandappraisalofindividualperformanceBusinessorganisationalstructure,governanceandmanagementPARTABusinessorganisationandstructure–structureandstrategyIntroductionOrganisationsdevelopoutoftheneedtocoordinatework,butthiscanbeachievedindifferentwaysInthischapterweidentifythedifferenttypesoforganisation(Section)Therearevariousinfluencesuponorganisationalstructure(Section)Mostfirmshavesomesortoforganisationhierarchyreflectingthelevelsofstrategymaking(Section)Wecanseethestrategicapex(egBoardofDirectors)atthetop,throughranksofmiddlemanagerstotheoperatingcorewheretheworkisdoneTopiclistSyllabusreferenceTypesoforganisationA(a)OrganisationalstructureA(b)(f)LevelsofstrategyintheorganisationA(d)a:Businessorganisationandstructure~PartABusinessorganisationalstructure,governanceandmanagement–structureandstrategyStudyguideIntellectuallevelAThebusinessorganisationanditsstructure(a)Identifythedifferenttypesoforganisation:(i)Commercial(ii)Notforprofit(iii)Publicsector(iv)Nongovernmentalorganisations(v)Cooperatives(b)Describethedifferentwaysinwhichorganisationsmaybestructured:entrepreneurial,functional,matrix,divisional,departmental,bygeographicalareaandbyproduct(d)Explainthecharacteristicsofthestrategic,tacticalandoperationallevelsintheorganisationinthecontextoftheAnthonyhierarchy(f)Explainbasicorganisationalstructureconcepts:(i)Separationofdirectionandmanagement(ii)Spanofcontrolandscalarchain(iii)TallandflatorganisationsExamguideThischapterlaysthefoundationforanunderstandingofwhatorganisationsare,whattheydoandhowtheydoitOrganisationalstructureconcepts(Section)representahigherlevelofknowledgeAccordingtotheStudyGuideyoumustbeabletoapplyknowledgetoexamquestionsPartABusinessorganisationalstructure,governanceandmanagement~a:Businessorganisationandstructure–structureandstrategyTypesoforganisationWhatallorganisationshaveincommonAnorganisationis:'asocialarrangementwhichpursuescollectivegoals,whichcontrolsitsownperformanceandwhichhasaboundaryseparatingitfromitsenvironment'HerearesomeexamplesoforganisationsxAmultinationalcarmanufacturer(egFord)xAlocalauthorityxAnaccountancyfirm(egErnstandYoung)xAtradeunion(egUnison)xAcharity(egOxfam)xAnarmyThecommoncharacteristicsoforganisationsareasfollows(a)Organisationsarepreoccupiedwithperformance,andmeetingorimprovingtheirstandards(b)Organisationscontainformal,documentedsystemsandprocedureswhichenablethemtocontrolwhattheydo(c)Differentpeopledodifferentthings,orspecialiseinoneactivity(d)Theypursueavarietyofobjectivesandgoals(e)Mostorganisationsobtaininputs(egmaterials),andprocessthemintooutputs(egforotherstobuy)WhydoorganisationsexistOrganisationscanachieveresultswhichindividualscannotachievebythemselves(a)Organisationsovercomepeople'sindividuallimitations,whetherphysicalorintellectual(b)Organisationsenablepeopletospecialiseinwhattheydobest(c)Organisationssavetime,becausepeoplecanworktogetherordotwoaspectsofadifferenttaskatthesametime(d)Organisationsaccumulateandshareknowledge(e)Organisationsenablesynergy:bybringingtogethertwoindividualstheircombinedoutputwillexceedtheiroutputiftheycontinuedworkingseparatelyInbrief,organisationsenablepeopletobemoreproductiveHoworganisationsdifferThecommonelementsoforganisationsweredescribedinparagraph,butorganisationsalsodifferinmanywaysHerearesomepossibledifferences(a)OwnershipSomeorganisationsareownedbypriv

用户评价(1)

  • xinxin 这是2010年考试用的

    2013-04-18 13:33:51

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