acca paper f1 accountant in business phần 1 docx

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PAPER F1

ACCOUNTANT IN BUSINESS

In this edition approved by ACCA

x We discuss the best strategies for studying for ACCA exams

x We highlight the most important elements in the syllabus and the key skills you will need

x We signpost how each chapter links to the syllabus and the study guide

x We provide lots of exam focus points demonstrating what the examiner will want you to do

x We emphasise key points in regular fast forward summaries

x We test your knowledge of what you've studied in quick quizzes

x We examine your understanding in our exam question bank

x We reference all the important topics in our full index

BPP's i-Learn and i-Pass products also support this paper.

FOR EXAMS IN DECEMBER 2009 AND JUNE 2010

ii

First edition 2007

Third edition June 2009

ISBN 9780 7517 6361 4

(Previous ISBN 9780 7517 4720 1)

British Library Cataloguing-in-Publication Data

A catalogue record for this book

is available from the British Library

Published by

BPP Learning Media Ltd

BPP House, Aldine Place

London W12 8AA

www.bpp.com/learningmedia

Printed in the United Kingdom

Your learning materials, published by BPP

Learning Media Ltd, are printed on paper

sourced from sustainable, managed forests.

All our rights reserved. No part of this publication may be

reproduced, stored in a retrieval system or transmitted, in

any form or by any means, electronic, mechanical,

photocopying, recording or otherwise, without the prior

written permission of BPP Learning Media Ltd.

We are grateful to the Association of Chartered Certified

Accountants for permission to reproduce past

examination questions. The suggested solutions in the

exam answer bank have been prepared by BPP Learning

Media Ltd, except where otherwise stated.

©

BPP Learning Media Ltd

2009

Contents iii

Contents

Page

Introduction

How the BPP ACCA-approved Study Text can help you pass v

Studying F1 vii

The exam paper ix

Part A Business organisational structure, governance

and management

1a Business organisation and structure – structure and strategy 3

1b Business organisation and structure – departments and functions 27

2 Information technology and systems 51

3 Influences on organisational culture 65

4 Ethical considerations 85

5 Corporate governance and social responsibility 99

Part B Key environmental influences

6 The macro-economic environment 121

7 The business environment 149

Part C History and role of accounting

8 The role of accounting 181

Part D Specific functions of accounting and internal

financial control

9 Control, security and audit 215

10 Identifying and preventing fraud 241

Part E Leading and managing individuals and teams

11 Leading and managing people 261

12 Individuals, groups and teams 287

13 Motivating individuals and groups 307

Part F Recruiting and developing effective employees

14 Personal effectiveness and communication 327

15 Recruitment and selection 351

16 Diversity and equal opportunities 375

17 Training and development 385

18 Performance appraisal 405

Exam question bank 421

Exam answer bank 427

Index 433

Review form and free prize draw