讲义参考2018f1任务制总m f1textbook

1、ACCA APPROVEDCONTENT PROVIDERACCA ApprovedInteractive TextFoundations inancy FAB / ACCA Paper F1n BusinessFor exams from 1 September 2016to 31 August 2017access to our Exam Success siteLook insideACCA APPROVED CONTENT PROVIDERAs the first accredited publisher of ACCA materials, BPP Learning Media ha

2、s set the benchmark for producing exceptional study materials for s and tutors alike.Our Study Texts, Practice & Revision Kits and i-Passes (for exams on demand) are reviewed by the ACCA examining team and are written by our in-house authors with industry and teaching experience who understand w

3、hat is required for exam success.EXAM SUCCESS SITETo help ise your chances of succeeding in your exams, weve put together a suite of exclusive ACCA resources. Our Exam Success site provides you with access to a digital version of this publication, as well as extra resources designed to focus your ef

4、forts on exams and study methods.To access the Exam Success site, please learningmedia with the subject line “Access to Exam Success site - eBook”, including your order reference number and the name of the book youve bought (ie ACCA F5 Study Text) for your access code. Once you have received your co

5、de, please follow the instructions below:To access the BPP ACCA Exam Success site for this material please go to:n Create a userif you dont aly have one.Make sure you reply to the confirmation en Log in using your registered username and password.Select the paper you wish to access.n Enter the code

6、you received when prompted. You will only have to do this once for each paper you are studying.NFoundations inIEancyTFABRACIACCATPAPER F1VEN BUSINESSBPP Learning Media is an ACCA Approved Content Provider for the Foundations inancy qualification. This means we work ly with ACCA to ensure thisInterac

7、tive Text contains the information you need to pass your exam.In this Interactive Text, which has been reviewed by the ACCA examination team, we:· Highlight the most important elements in the syllabus and the key skills you need· Signpost how each chapter links to the syllabus and the stud

8、y guide· Provide lots of exam focus points demonstrating what the examination team will want you to do· Emphasise key points in regular fast forward summaries· Test your knowledge in quick quizzes· Examine your understanding in our practice question bank· Reference all the i

9、mportant topics in our full indexBPP's Practice & Revision Kit also supports this paper.T E X TFOR EXAMS FROM 1 SEPTEMBER 2016 TO 31 AUGUST 2017First edition March 2011 Fifth edition January 2016ISBN 9781 4727 4589 7Previous ISBN 9781 4727 3524 9A note about copyrightDear CustomerWhat does t

10、he little © mean and why does it matter?Your market-leading BPP books, course materials and e- learning materials do not write and update themselves. People write them on their own behalf or as employees of an organisation that invests in thiivity. Copyright law protects their livelihoods. It d

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15、porting organisations that do. If they act illegally and unethically in one area, can you really trust them?eISBN 9781 4727 4630 6British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British LibraryPublished byBPP Learning Media BPP House, Aldine Pla

16、ce 142-144 Uxbridge Road London W12 8AAPrinted in the United Kingdom by Ricoh UK LimitedUnit 2 Wells Place Merstham RH1 3LGYour learning materials, published by BPP Learning Media, are printed on paper obtained from traceable sustainable sources. No part of this publication may be reproduced, stored

17、 in a retrieval system ortransmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media.We are grateful to the Association of Chartered Certified ants for permission to reproduce past examination quest

18、ions. The suggested solutions in the practice answer bank have been prepared by BPP Learning Media .©BPP Learning Media 2016iiiContentsCONTENTSPageIntroductionHel you to passvChapter featuresviStudying FAB/F1viiThe Computer-Based ExaminationxxiTackling Multiple Choice QuestionsxxiiPart A The bu

19、siness organisation, its stakeholders and the external environment1 Business organisations and their stakeholders32 The business environment193 The macroeconomic environment574 Microeconomic factors85Part B Business organisation structure, functions and governance5 Business organisation, structure a

20、nd strategy1236 Organisational culture and committees1457 Corporate governance and social responsibility177Part C ing and reporting systems, controls and compliance8 The role of ing2019 Control, security and audit23710 Identifying and preventing fraud265Part D Leading and managing individuals and te

21、ams11 Leading and managing people29312 Recruitment and selection.31913 Diversity and equal opportunities34514 Individuals, groups and teams35715 Motivating individuals and groups37916 Training and development39917 Performance appraisal421Part Eal effectiveness and communication in business18 al effe

22、ctiveness and communication437Part F Professional ethics in ing and business19 Ethical considerations477Practice question bank517Practice answer bank537Index551Review formINTRODUCTIONxxiHelyou to passBPP Learning Media ACCA Approved Content ProviderAs an ACCA Approved Content Provider, BPP Learning

23、Media gives you the opportu to use study materials reviewed by the ACCA examination team. By incorporating the examination team's comments and suggestions regarding the depth and b th of syllabus coverage, the BPP Learning Media Interactive Text provides excellent, ACCA-approved support for your

24、 studies.The PER alert!To become a Certified ing Technician or qualify as an ACCA member, you not only have to pass all your exams but also fulfil a practical experience requirement (PER). To help you to recognise areas of the syllabus that you might be able to apply in the workplace to achieve diff

25、erent performance objectives, we have introduced the 'PER alert' feature. You will find this feature throughout the Interactive Text to remind you that what you are learning in order to pass your Foundations in ancy and ACCA exams is equally useful to the fulfilment of the PER requirement.Yo

26、ur achievement of the PER should now be recorded in your online My Experience record.Tackling studyingStudying can be a daunting prospect, particularly when you have lots of other commitments. The different features of the Interactive Text, the purposes of which are explained fully on the Chapter fe

27、atures page, will help you whilst studying and improve your chances of exam success.Develo exam awarenessOur Interactive Texts are completely focused on hel you pass your exam.Our advice on Studying FAB/F1 outlines the content of the paper and the necessary skills you are expected to be able to demo

28、nstrate.Exam focus points are included within the chapters to highlight when and how specific topics might were examined, or how they might be examined in the future.Using the Syllabus and Study GuideYou can find the syllabus and study guide on page viii of this Interactive Text.Testing what you can

29、 doTesting yourself helps you develop the skills you need to pass the exam and also confirms that you can recall what you have learnt.We include Questions lots of them both within chapters and in the Practice Question Bank, as well as Quick Quizzes at the end of each chapter to test your knowledge o

30、f the chapter content. Chapter featuresEach chapter contains a number of helpful features to guide you through each topic.Topic listWhat you will be studying in this chapter and the relevant section numbers, together with the ACCA syllabus references.IntroductionPuts the chapter content in the conte

31、xt of the syllabus as a whole.Study GuideLinks the chapter content with ACCA guidance.Fast ForwardSummarises the content of main chapter headings,allowing you to preview and review each section easily.EXAMPLEDemonstrates how to apply key knowledge and techniques.Key TermDefinitions of important conc

32、epts that can often earn you easy marks in exams.Exam Focus PointWhen and how specific topics were examined, or how they may be examined in the future.FormulaFormulae that are not given in the exam but which have to be learnt.PER AlertGives you a useful indication of syllabus areas that ly relate to

33、 performance objectives in your Practical Experience Requirement (PER).QuestionGives you essential practice of techniques covered in the chapter.Chapter RoundupA full list of the Fast Forwards included in the chapter, providing an easy source of review.Quick QuizA quick test of your knowledge of the

34、 main topics in the chapter.Practice Question BankFound at the back of the Interactive Text with morecomp ensive chapter questions. Cross referenced foreasy navigation. Studying FAB/F1How to Use this Interactive TextAim of this Interactive TextTo provide the knowledge and practice to help you succee

35、d in the examination for Paper FAB/F1n Business.To pass the examination you need a thorough understanding of all areas covered by the syllabus and teaching guide.Recommended approach(a) To pass you need to be able to answer questions on everything specified by the syllabus and teaching guide. the In

36、teractive Text very carefully and do not skip any of it.(b) Learning is an active process. Do all the questions as you work through the Interactive Text so you can be sure you really understand what you have .(c) After you have covered the material in the Interactive Text, work through the Practice

37、Question Bank, checking your answers carefully the Practice Answer Bank.(d) Before you take the exam, check that you still remember the material using the following quick revision plan.(i) through the chapter topic list at the beginning of each chapter. Are there any gaps in your knowledge? If so, s

38、tudy the section again.(ii) and learn the key terms.(iii)Look at the exam focus points. These show the ways in which topics might be examined.(iv) the chapter roundups, which are a summary of the fast forwards in each chapter.(v)Do the quick quizzes again. If you know what you're doing, they sho

39、uldn't take long.This approach is only a suggestion. You or your college may well adapt it to suit your needs. Remember this is a practical course.(a) Try to relate the material to your experience in the workplace or any other work experience you may have had.(b) Try to make as many links as you

40、 can to other papers at the Introductory and Intermediate levels.For practice and revision use BPP Learning Medias Practice & Revision Kit and Passcards.What FAB/F1 is aboutThe overall aim of the n Business syllabus is to introduce ancy firmly in its context as a central business function. This

41、encompasses:· Business organisation, stakeholders and the business environment· Business structure, functions and governance, including social responsibility·ing and its relationship with other business functions· Audit and internal control· People management issues· Ef

42、fectiveness and communications· Professional ethics in the business environmentBrought forward knowledgeThere is no assumed brought forward knowledge for this paper.Approach to examining the syllabusPaper FAB/F1 is a two-hour paper. It can be taken as a written paper or a computer-based examina

43、tion. The questions in the computer-based examination are objective test questions or multiple task questions multiple choice, number entry, multiple response, multiple response matching, picklists and hotspots. (See page xxiii for frequently asked questions about computer-based examinations.)The wr

44、itten examination is structured as follows:Number of marks16 one mark objective test questions1630 two mark objective test questions606 four mark multiple task questions (One on each area of the syllabus)24Syllabus and Study Guide The Computer-Based ExaminationComputer based examinations (CBEs) are

45、available for the first seven Foundations in ancy papers (not papers FAU, FTX or FFM) and ACCA papers F1, F2, and F3, in addition to the conventional paper based examination.Computer based examinations must be taken at an ACCA CBE Licensed Centre.How does CBE work?· Questions are displayed on a

46、 monitor.· Candidates enter their answer directly onto the computer.· Candidates have two hours to complete the examination.· When the candidate has completed their examination, the final percentage score is calculated and displayed on screen.· Candidates are provided with a Prov

47、isional Result Notification showing their results before leaving the examination room.· The CBE Licensed Centre uploads the results to the ACCA (as proof of the candidate's performance) within 72 hours.· Candidates can check their exam status on the ACCA website by logging into myACCA.

48、Benefits· Flexibility as a CBE can be sat at any time.· Resits can also be taken at any time and there is no restriction on the number of times a candidate can sit a CBE.· Instant feedback is provided as the computer displays the results at the end of the CBE.· Results are notifi

49、ed to ACCA within 72 hours.CBE question types· Multiple choice choose one answer from four options· Multiple response select more than one response by clicking the appropriate tick boxes· Multiple response matching select a response to a number of related statements by choosing one op

50、tion from a number of drop downs· Number entry key in a numerical response to a question· Multiple task questions a series of short questions related to one scenario. Question formats could include number entry, drop-down lists, multiple choice, multiple response and hotspotFor more inform

51、ation on computer-based exams, visit the ACCA website. Tackling Multiple Choice QuestionsMCQs are part of all Foundations in ancy exams and ACCA papers F1, F2 and F3.The MCQs in your exam contain four possible answers. You have to choose the option that best answers the question. The three incorrect

52、 options are called distracters. There is a skill in answering MCQs quickly and correctly. By practising MCQs you can develop this skill, giving you a better chance of passing the exam.You may wish to follow the approach outlined below, or you may prefer to adapt it.Step 1Skim all the MCQs and ident

53、ify what appear to be the easier questions.Step 2Attempt each question starting with the easier questions identified in Step 1. the question thoroughly. You may prefer to work out the answer before looking at the options, or you may prefer to look at the options at the beginning. Adopt the method th

54、at works best for you.Step 3 the four options and see if one matches your own answer. Be careful with numerical questions, as the distracters are designed to match answers that incorporate common errors. Check that your calculation is correct. Have you followed the requirement exactly? Have you incl

55、uded every stage of the calculation?Step 4You may find that none of the options matches your answer.· Re- the question to ensure that you understand it and are answering the requirement.· Eliminate any obviously wrong answers.· Consider which of the remaining answers is the most likel

56、y to be correct and select the option.Step 5If you are still unsure make a note and continue to the next question.Step 6Revisit unanswered questions. When you come back to a question after a break youoften find you are able to answer it correctly straight away. If you are still unsuave aguess. You are not penalised for incorrect answers, so never leave a questionunanswered!After extensive practice and revision of MCQs, you may find that you recognise a question when you sit the exa