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ACCA F1《會計師與企業(yè)》考點解析

發(fā)布時間:2015-09-09 11:43    來源:高頓網(wǎng)校 我要發(fā)言   [字號: ]

正文  
  高頓網(wǎng)校小編整理了ACCA F1科目的考點解析,幫助大家學(xué)習(xí)。
 
  Exam format
 
  the exam will be have 50 questions which make up 90 marks – the pass mark is 50%. There are 40 multiple choic questions, each question will be on 1 syllabus area and will require selection of the correct answer out of 4; 10 Short questions: where the candidate has to read some information and choose TRUE or False. The CBE exam may make use of other question formats
 
  This paper is broad but not deep, questions are about knowledge and understanding across a very wide range of general business issue that will provide a foundation for later studies
 
  Syllabus areas
 
  There are 6 key syllabus areas, and with an exam of this nature, none can be deemed less important, as all can be tested and exams will aim to be representative across the syllabus.
 
  A     Business Organisational structure and management
 
  B     Key Environmental influences and constraints
 
  C     History and role of accounting in business
 
  D     Functions of accounting and internal control
 
  E      Leading and managing individuals and teams
 
  F      Recruiting and developing effective employees
 
  Context tested in the pilot paper
 
  Chapter 1: Span of control; function of marketing; advantage of decentralisation; shamrock organisation; 4P in marketing
 
  Chapter 2: transaction processing system;
 
  Chapter 3: Handy’s cultural type; internal stakeholder; Mendelow’s analysis of group of stakeholders;
 
  Chapter 4: no single question appear on the pilot paper
 
  Chapter 5:Best practice in corporate governance; Public Oversight Board;
 
  Chapter 6:policy to expand level of economic activity; types of unemployment; total level of demand; impact of interest rate increase;  impact of inflation;
 
  Chapter 7:Situation analysis (environmental scan); population trend; data protection legislation; lobby group; utilities company;
 
  Chapter 8:Role of accounting; IASB; role of financial accountant; disadvantage of computerised accounting system;
 
  Chapter 9: Internal auditor vs. internal control; internal auditor’s accountability; system audit; responsibility of external auditor; substantive test;
 
  Chapter 10: Teeming and lading; effective internal control system to minimize fraud;
 
  Chapter 11: Scientific management; leadership style; Blake;Mouton’s managerial grid
 
  Chapter 12: Tuckman’s team development; Belbin’s team roles; difference between group and team;
 
  Chapter 13: Herzberg’s Two-factor theory; Vroom’s equation;
 
  Chapter 14: Communication pattern; lateral communication; mentor (vs. counseller vs. instructor)
 
  Chapter 15: Competence testing;
 
  Chapter 16: Indirect discrimination;
 
  Chapter 17: Role playing exercises
 
  Chapter 18: Tell and listen approach in appraisal interview

 
導(dǎo)航大圖
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