ACCA F1重要考点解析
摘要：【高顿ACCA小编】2016年 ACCA 即将迎来一年四次考试，我们将第一时间公布考试相关内容，请各位考生密切关注高顿AC...
【高顿ACCA小编】2016年ACCA即将迎来一年四次考试，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA F1重要考点解析
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 6olicy 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
