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2015ACCA F1会计师与企业考试大纲

来源：高顿网校 2015-03-25

　　Accountant in Business

　　（FAB/F1）

　　February 2014 to August

　　2015

　　This syllabus and study guide are designed to help

　　with teaching and learning and is intended to

　　provide detailed information on what could be

　　assessed in any examination session.

　　THE STRUCTURE OF THE SYLLABUS AND

　　STUDY GUIDE

　　Relational diagram with other papers

　　This diagram shows direct and indirect links

　　between this examination and other examinations

　　which precede or follow it. Some examinations are

　　directly underpinned by others. These links are

　　shown as solid line arrows. The indirect links are

　　shown as dotted line arrows. The relational diagram

　　therefore indicates where learners are expected to

　　have underpinning knowledge and where it would

　　be useful to review previous learning before

　　undertaking study.

　　Overall aim of the syllabus

　　This explains briefly the overall objective of the

　　examination and indicates in the broadest sense the

　　capabilities to be developed within the examination.

　　Main capabilities

　　This syllabus’s aim is broken down into several

　　main capabilities which divide the syllabus and

　　study guide into discrete sections.

　　Relational diagram of main capabilities

　　This diagram illustrates the flows and links between

　　the main capabilities （sections） of the syllabus and

　　should be used as an aid to planning teaching and

　　learning in a structured way.

　　Syllabus rationale

　　This is a narrative explaining how the syllabus is

　　structured and how the main capabilities or sections

　　of the syllabus are linked. The rationale also

　　explains in further detail what the examination

　　intends to assess and how.

　　Detailed syllabus

　　This shows the breakdown of the main capabilities

　　（sections） of the syllabus into subject areas. This is

　　the blueprint for the detailed study guide.

　　Approach to examining the syllabus

　　This section briefly explains the structure of the

　　examination and how it is assessed.

　　Study Guide

　　This is the main document that students and

　　learning and content providers should use as the

　　basis of their studies, instruction and materials

　　respectively.

　　Examinations will be based on the detail of the

　　study guide which comprehensively identifies what

　　could be assessed within any examination session.

　　The study guide is a precise reflection and

　　breakdown of the syllabus. It is divided into sections

　　based on the main capabilities identified in the

　　syllabus. These sections are divided into subject

　　areas which relate to the sub-capabilities included

　　in the detailed syllabus. Subject areas are broken

　　down into sub-headings which describe the detailed

　　outcomes that could be assessed in examinations.

　　These outcomes indicate what exams may require

　　students to demonstrate, and the broad intellectual

　　level at which these may need to be demonstrated

　　（*see intellectual levels below）。

　　LEVEL OF ASSESSMENTS – INTELLECTUAL

　　DEMAND

　　ACCA qualifications are designed to progressively

　　broaden and deepen the knowledge and skills

　　demonstrated by the student at a range of levels

　　through each qualification.

　　Throughout, the study guides assess both

　　knowledge and skills. Therefore a clear distinction is

　　drawn, within each subject area, between assessing

　　knowledge and skills and in assessing their

　　application within an accounting or business

　　context. The assessment of knowledge is denoted by

　　a superscriptK and the assessment of skills is

　　denoted by the superscriptS.

　　VALUE OF ASSESSMENTS – GUIDED LEARNING

　　HOURS AND EDUCATION RECOGNITION

　　As a member of the International Federation of

　　Accountants, ACCA seeks to enhance the education

　　recognition of its qualification on both national and

　　international education frameworks, and with

　　educational authorities and partners globally. In

　　doing so, ACCA aims to ensure that its qualifications

　　are recognized and valued by governments,

　　regulatory authorities and employers across all

　　sectors. To this end, ACCA qualifications are

　　currently recognized on the education frameworks in

　　several countries. Please refer to your national

　　education framework regulator for further

　　information about recognition.

　　GUIDE TO EXAM STRUCTURE

　　The structure of examinations varies within and

　　between modules and levels.

　　The Foundations examinations contain 100%

　　compulsory questions to encourage candidates to

　　study across the breadth of each syllabus.

　　All Foundations examinations are assessed by twohour

　　paper based and computer based

　　examinations.

　　The pass mark for all FIA examination papers is

　　50%.

　　GUIDE TO EXAMINATION ASSESSMENT

　　ACCA reserves the right to examine anything

　　contained within any study guide within any

　　examination session. This includes knowledge,

　　techniques, principles, theories, and concepts as

　　specified.

　　For specified financial accounting, audit and tax

　　papers, except where indicated otherwise, ACCA

　　will publish examinable documents once a year to

　　indicate exactly what regulations and legislation

　　could potentially be assessed within identified

　　examination sessions.

　　For this examination regulation issued or legislation

　　passed on or before 30th September 2013, will be

　　assessed from February 2014 to August 31st 2015.

　　Please refer to the examinable documents for the

　　paper （where relevant） for further information.

　　Regulation issued or legislation passed in

　　accordance with the above dates may be

　　examinable even if the effective date is in the future.

　　The term issued or passed relates to when

　　regulation or legislation has been formally approved.

　　The term effective relates to when regulation or

　　legislation must be applied to entity transactions

　　and business practices.

　　The study guide offers more detailed guidance on

　　the depth and level at which the examinable

　　documents will be examined. The study guide

　　should therefore be read in conjunction with the

　　examinable documents list.

　　Qualification structure

　　The qualification structure requires candidates who wish to be awarded the Diploma in Accounting and Business

　　to pass the F1/FAB, F2/FMA and the F3/FFA examinations and successfully complete the Foundations in

　　Professionalism module.

　　Syllabus structure

　　The Foundations in Accountancy suite of

　　qualifications is designed so that a student can

　　progress through three discrete levels; Introductory

　　Certificate level, Intermediate Certificate level and

　　the Diploma level. Students are recommended to

　　enter Foundations in Accountancy at the level which

　　is most appropriate to their needs and abilities and

　　to take examinations in order, but this is not a

　　requirement.

　　FAB F1

　　ACCA

　　FIA

　　F1/FAB F2/FMA F3/FFA FiP*

　　Diploma in

　　Accounting

　　and

　　Business

　　+ + + =

　　* Foundations in Professionalism

　　Syllabus

　　AIM

　　To introduce knowledge and understanding of the

　　business and its environment and the influence this

　　has on how organisations are structured and on the

　　role of the accounting and other key business

　　functions in contributing to the efficient, effective

　　and ethical management and development of an

　　organisation and its people and systems.

　　RATIONALE

　　The syllabus for FAB/F1, Accountant in Business

　　introduces students who may not have a business

　　background, to the business, which as an entity is

　　made up of people and systems which interact with

　　the environment and with each other. The syllabus

　　begins with examining the purpose and types of

　　business which exist, the key stakeholders and the

　　rights and responsibilities that businesses have in

　　connection with them, exploring the external

　　influences that affect the business in its

　　environment, including economic, legal, social and

　　technological factors. The syllabus then examines

　　the structure and functions of business, focusing on

　　corporate governance and the specific accounting

　　related roles in this process, particularly in financial

　　reporting, assurance, control and compliance. The

　　syllabus then introduces key leadership,

　　management and people issues such as effective

　　individual and team behaviour, motivation and

　　personal effectiveness.

　　The final section of the syllabus examines how

　　behaviour at all levels within business should be

　　underpinned by accepted professional ethics and

　　professional values.

　　MAIN CAPABILITIES

　　On successful completion of this paper, candidates

　　should be able to:

　　A Understand the purpose and types of

　　businesses and how they interact with key

　　stakeholders and the external environment.

　　B Understand business organisation structure,

　　functions and the role of corporate governance

　　C Recognise the function of accountancy and

　　audit in communicating, reporting and assuring

　　financial information and in effective financial

　　control and compliance

　　D Recognise the principles of authority and

　　leadership and how teams and individuals are

　　recruited, managed, motivated and developed.

　　E Understand the importance of personal

　　effectiveness as the basis for effective team

　　and organisational behaviour.

　　F Recognise that all aspects of business and

　　finance should be conducted in a manner

　　which complies with and is in the spirit of

　　accepted professional ethics and professional

　　values

　　RELATIONAL DIAGRAM OF MAIN CAPABILITIES

　　Leading and

　　managing

　　and teams

　　（D）

　　The business organisation, its stakeholders and the external environment （A）

　　Professional ethics in accounting and business （F）

　　Business organisation structure,

　　functions and governance （B）

　　Personal effectiveness

　　and communication （E）

　　Accounting and reporting

　　systems, controls and compliance （C）

　　DETAILED SYLLABUS

　　A The business organisation, its stakeholders and

　　the external environment

　　1. The purpose and types of business organisation

　　2. Stakeholders in business organisations

　　3. Political and legal factors affecting business

　　4. Macroeconomic factors

　　5. Micro economic factors

　　6. Social and demographic factors

　　7. Technological factors

　　8. Environmental factors

　　9. Competitive factors

　　B Business organisational structure, functions

　　and governance

　　1. The formal and informal business organisation

　　2. Business organisational structure and design

　　3. Organisational culture in business

　　4. Committees in business organisations

　　5. Governance and social responsibility in

　　business

　　C Accounting and reporting systems, controls and

　　compliance

　　1. The relationship between accounting and other

　　business functions

　　2. Accounting and finance functions within

　　business organisations

　　3. Principles of law and regulation governing

　　accounting and auditing

　　4. The sources and purpose of internal and

　　external financial information, provided by

　　business

　　5. Financial systems, procedures and related IT

　　applications

　　6. Internal controls, authorisation, security of data

　　and compliance within business

　　7. Fraud and fraudulent behaviour and their

　　prevention in business, including money

　　laundering.

　　D Leading and managing individuals and teams

　　1. Leadership, management and supervision

　　2. Recruitment and selection of employees

　　3. Individual and group behaviour in business

　　organisations

　　4. Team formation, development and

　　management

　　5. Motivating individuals and groups

　　6. Learning and training at work

　　7. Review and appraisal of individual

　　performance.

　　E Personal effectiveness and communication

　　1. Personal effectiveness techniques

　　2. Consequences of ineffectiveness at work

　　3. Competence frameworks and personal

　　development

　　4. Sources of conflicts and techniques for conflict

　　resolution and referral

　　5. Communicating in business.

　　F Professional ethics in accounting and business

　　1. Fundamental principles of ethical behaviour

　　2. The role of regulatory and professional bodies

　　in promoting ethical and professional standards

　　in the accountancy profession

　　3. Corporate codes of ethics

　　4. Ethical conflicts and dilemmas

　　APPROACH TO EXAMINING THE SYLLABUS

　　The syllabus is assessed by a two hour paper-based

　　or computer-based examination. Questions will

　　assess all parts of the syllabus and will test

　　knowledge and some comprehension or application

　　of this knowledge. The examination will consist of

　　two sections. Section A will contain 30 two mark

　　objective questions and 16 one mark objective

　　questions. Section B will contain 6 four mark multitask

　　questions each of which will examine one of

　　the six main sections of the syllabus. .

　　Study Guide

　　A THE BUSINESS ORGANISATION, ITS

　　STAKEHOLDERS AND THE EXTERNAL

　　ENVIRONMENT

　　1. The purpose and types of business organisation

　　a） Define ‘business organisations’ and explain why

　　they are formed.[K]

　　b） Describe common features of business

　　organisations.[K]

　　c） Outline how business organisations differ.[K]

　　d） List the industrial and commercial sectors in

　　which business organisations operate.[K]

　　e） Identify the different types of business

　　organisation and their main characteristics:[K]

　　i） Commercial

　　ii） Not-for-profit

　　iii） Public sector

　　iv） Non-governmental organisations

　　v） Cooperatives

　　2. Stakeholders in business organisations

　　a） Define stakeholders and explain the agency

　　relationship in business and how it may vary in

　　different types of business organisation.[K]

　　b） Define internal, connected and external

　　stakeholders and explain their impact on the

　　organisation.[K]

　　c） Identify the main stakeholder groups and the

　　objectives of each group.[K]

　　d） Explain how the different stakeholder groups

　　interact and how their objectives may conflict

　　with one another.[K]

　　e） Compare the power and influence of various

　　stakeholder groups and how their needs should

　　be accounted for, such as under the Mendelow

　　framework.[K]

　　3. Political and legal factors affecting business

　　a） Explain how the political system and

　　government policy affect the organisation.[K]

　　b） Describe the sources of legal authority,

　　including supra-national bodies, national and

　　regional governments.[K]

　　c） Explain how the law protects the employee and

　　the implications of employment legislation for

　　the manager and the organisation.[K]

　　d） Identify the principles of data protection and

　　security.[K]

　　e） Explain how the law promotes and protects

　　health and safety in the workplace.[K]

　　f） Recognise the responsibility of the individual

　　and organisation for compliance with laws on

　　data protection, security and health and

　　safety.[K]

　　g） Outline principles of consumer protection such

　　as sale of goods and simple contract.[K]

　　4. Macro-economic factors

　　a） Define macro-economic policy and explain its

　　objectives.[K]

　　b） Explain the main determinants of the level of

　　business activity in the economy and how

　　variations in the level of business activity affect

　　individuals, households and businesses.[K]

　　c） Explain the impact of economic issues on the

　　individual, the household and the business: [K]

　　i） Inflation

　　ii） Unemployment

　　iii） Stagnation

　　iv） International payments disequilibrium.

　　d） Describe the main types of economic policy

　　that may be implemented by government and

　　supra-national bodies to maximise economic

　　welfare.[K]

　　e） Recognise the impact of fiscal and monetary

　　policy measures on the individual, the

　　household and businesses.[K]

　　5. Micro economic factors

　　a） Define the concept of demand and supply for

　　goods and services.[K]

　　b） Explain elasticity of demand and the impact of

　　substitute and complementary goods.[K]

　　c） Explain the economic behaviour of costs in the

　　short and long term.[K]

　　d） Define perfect, competition, oligopoly,

　　monopolistic competition and monopoly.[K]

　　6. Social and demographic factors

　　a） Explain the medium and long-term effects of

　　social and demographic trends on business

　　outcomes and the economy.[K]

　　b） Describe the impact of changes in social

　　structure, values, attitudes and tastes on the

　　organisation.[K]

　　c） Identify and explain the measures that

　　governments may take in response to the

　　medium and long-term impact of demographic

　　change.[K]

　　7. Technological factors

　　a） Explain the potential effects of technological

　　change on the organisation structure and

　　strategy:[K]

　　i） Downsizing

　　ii） Delayering

　　iii） Outsourcing

　　b） Describe the impact of information technology

　　and information systems development on

　　business processes.[K]

　　8. Environmental factors

　　a） List ways in which the businesses can affect or

　　be affected by its physical environment.[K]

　　b） Describe ways in which businesses can operate

　　more efficiently and effectively to limit damage

　　to the environment.[K]

　　c） Identify the benefits of economic sustainability

　　to stakeholders.[K]

　　9. Competitive factors

　　a） Identify a business’s strengths, weaknesses

　　opportunities and threats （SWOT） in a market

　　and the main sources of competitive

　　advantage.[K]

　　b） Identify the main elements within Porter’s

　　value chain and explain the meaning of a value

　　network'[K]

　　c） Explain the factors or forces that influence the

　　level of competitiveness in an industry or sector

　　using Porter’s five forces model.[K]

　　d） Describe the activities of an organisation that

　　affect its competitiveness:[K]

　　i） Purchasing

　　ii） Production

　　iii） Marketing

　　iv） Service

　　B BUSINESS ORGANISATION STRUCTURE,

　　FUNCTIONS AND GOVERNANCE

　　1. The formal and informal business organisation

　　a） Explain the informal organisation and its

　　relationship with the formal organisation.[K]

　　b） Describe the impact of the informal

　　organisation on the business.[K]

　　2. Business organisation structure and design

　　a） Describe the different ways in which formal

　　organisations may be structured [K]:

　　（i） Entrepreneurial

　　（ii） Functional

　　（iii） Matrix

　　（iv） Divisional: （geographical, by product, or by

　　customer type）

　　（v） Boundaryless: （virtual, hollow or modular）

　　b） Explain basic organisational structure

　　concepts:[K]

　　i） Separation of ownership and management

　　ii） Separation of direction and management

　　iii） Span of control and scalar chain

　　iv） Tall and flat organisations

　　（v） Outsourcing and offshoring,

　　（vi） Shared services approach

　　c） Explain the characteristics of the strategic,

　　tactical and operational levels in the

　　organisation in the context of the Anthony

　　hierarchy.[K]

　　d） Explain centralisation and decentralisation and

　　list their advantages and disadvantages.[K]

　　e） Describe the roles and functions of the main

　　departments in a business organisation: [K]

　　i） Research and development

　　ii） Purchasing

　　iii） Production

　　iv） Direct service provision

　　v） Marketing

　　vi） Administration

　　vii） Finance.

　　f） Explain the role of marketing in an

　　organisation: [K]

　　i） Definition of marketing

　　ii） Marketing mix

　　iii） Relationship of the marketing plan to the

　　strategic plan

　　3. Organisational culture in business

　　a） Define organisational culture.[K]

　　b） Describe the factors that shape the culture of

　　the organisation.[K]

　　c） Explain the contribution made by writers on

　　culture:[K]

　　i） Schein – determinants of organisational

　　culture

　　ii） Handy – four cultural stereotypes

　　iii） Hofstede – international perspectives on

　　culture

　　4. Committees in business organisations

　　a） Explain the purposes of committees.[K]

　　b） Describe the types of committee used by

　　business organisations[K]

　　c） List the advantages and disadvantages of

　　committees.[K]

　　d） Explain the roles of the Chair and Secretary of

　　a committee.[K]

　　5. Governance and social responsibility in

　　business

　　a） Explain the agency concept in relation to

　　corporate governance.[K]

　　b） Define corporate governance and social

　　responsibility and explain their importance in

　　contemporary organisations.[K]

　　c） Explain the responsibility of organisations to

　　maintain appropriate standards of corporate

　　governance and corporate social

　　responsibility.[K]

　　d） Briefly explain the main recommendations of

　　best practice in effective corporate

　　governance:[K]

　　i） Executive and non-executive directors

　　ii） Remuneration committees

　　iii） Audit committees

　　iv） Public oversight

　　e） Explain how organisations take account of their

　　social responsibility objectives through analysis

　　of the needs of internal, connected and external

　　stakeholders.[K]

　　f） Identify the social and environmental

　　responsibilities of business organisations to

　　internal, connected and external

　　stakeholders.[K]

　　C ACCOUNTING AND REPORTING SYSTEMS,

　　CONTROLS AND COMPLIANCE

　　1. The relationship between accounting and other

　　business functions

　　a） Explain the relationship between accounting

　　and other key functions within the business

　　such as procurement, production and

　　marketing.[K]

　　b） Explain financial considerations in production

　　and production planning.[K]

　　c） Identify the financial issues associated with

　　marketing.[S]

　　d） Identify the financial costs and benefits of

　　effective service provision.[S]

　　2. Accounting and finance functions within

　　business

　　a） Explain the contribution of the accounting

　　function to the formulation, implementation,

　　and control of the organisation’s policies,

　　procedures, and performance.[K]

　　b） Identify and describe the main financial

　　accounting functions in business:[K]

　　i） recording financial information

　　ii） codifying and processing financial

　　information

　　iii） preparing financial statements

　　c） Identify and describe the main management

　　accounting and performance management

　　functions in business:[K]

　　i） Recording and analysing costs and

　　revenues

　　ii） Providing management accounting

　　information for decision-making

　　iii） Planning and preparing budgets and

　　exercising budgetary control.

　　d） Identify and describe the main finance and

　　treasury functions:[K]

　　i） Calculating and mitigating business tax

　　liabilities

　　ii） Evaluating and obtaining finance

　　iii） Managing working capital

　　iv） Treasury and risk management.

　　e） Identify and describe the main audit and

　　assurance roles in business

　　i） Internal audit

　　ii） External audit.[K]

　　f） Explain the main functions of the internal

　　auditor and the external auditor and how they

　　differ.[K]

　　3. Principles of law and regulation governing

　　accounting and audit

　　a） Explain basic legal requirements in relation to

　　retaining and submitting proper records and

　　preparing and auditing financial reports.[K]

　　b） Explain the broad consequences of failing to

　　comply with the legal requirements for

　　maintaining and filing accounting records.[K]

　　c） Explain how the international accountancy

　　profession regulates itself through the

　　establishment of reporting standards and their

　　monitoring.[K]

　　4. The sources and purpose of internal and

　　external financial information, provided by

　　business

　　a） Explain the various business purposes for

　　which the following financial information is

　　required:[K]

　　（i） The statement of profit or loss

　　（ii） The statement of financial position

　　（iii） The statement of cash flows

　　（iv） Sustainability and integrated reports

　　b） Describe the main purposes of the following

　　types of management accounting reports.[K]:

　　i） Cost schedules

　　（ii） Budgets

　　（iii） Variance reports

　　5. Financial systems, procedures and related IT

　　applications

　　a） Identify an organisation’s system requirements

　　in relation to the objectives and policies of the

　　organisation.[S]

　　b） Describe the main financial systems used

　　within an organisation:[S]

　　i） Purchases and sales invoicing

　　ii） Payroll

　　iii） Credit control

　　iv） Cash and working capital management.

　　c） Explain why it is important to adhere to

　　policies and procedures for handling clients’

　　money.[K]

　　d） Identify weaknesses, potential for error and

　　inefficiencies in accounting systems.[S]

　　e） Recommend improvements to accounting

　　systems to prevent error and fraud and to

　　improve overall efficiency.[S]

　　f） Explain why appropriate controls are necessary

　　in relation to business and IT systems and

　　procedures.[S]

　　g） Identify business uses of computers and IT

　　software applications:[S]

　　i） Spreadsheet applications

　　ii） Database systems

　　iii） Accounting packages

　　h） Describe and compare the relative benefits and

　　limitations of manual and automated financial

　　systems that may be used in an organisation.[K]

　　6. Internal controls, authorisation, security and

　　compliance within business

　　a） Explain internal control and internal check.[K]

　　b） Explain the importance of internal financial

　　controls in an organisation.[K]

　　c） Describe the responsibilities of management for

　　internal financial control.[K]

　　d） Describe the features of effective internal

　　financial control procedures in an organisation,

　　including authorisation.[K]

　　e） Identify and describe the types of information

　　technology and information systems used by

　　the business organisation for internal control.[S]

　　f） Identify and describe features for protecting the

　　security of IT systems and software within

　　business.[S]

　　g） Describe general and application systems

　　controls in business.[K]

　　7. Fraud and fraudulent behaviour and their

　　prevention in business.

　　a） Explain the circumstances under which fraud is

　　likely to arise.[K]

　　b） Identify different types of fraud in the

　　organisation.[K]

　　c） Explain the implications of fraud for the

　　organisation.[K]

　　d） Explain the role and duties of individual

　　managers in the fraud detection and prevention

　　process.[K]

　　e） Define the term money laundering.[K]

　　f） Give examples of recognised offences under

　　typical money laundering regulations.[K]

　　g） Identify methods for detecting and preventing

　　money laundering.[K]

　　h） Explain how suspicions of money laundering

　　should be reported to the appropriate

　　authorities.[K]

　　D LEADING AND MANAGING INDIVIDUALS

　　AND TEAMS

　　1. Leadership, management and supervision

　　a） Define leadership, management and

　　supervision and explain the distinction between

　　these terms.[K]

　　b） Explain the nature of management:[K]

　　i） Scientific/classical theories of management

　　Fayol, Taylor

　　ii） The human relations school – Mayo

　　iii） The functions of a manager – Mintzberg,

　　Drucker

　　c） Explain the areas of managerial authority and

　　responsibility.[K]

　　d） Explain the situational, functional and

　　contingency approaches to leadership with

　　reference to the theories of Adair, Fiedler,

　　Bennis, Kotter and Heifetz.[K]

　　e） Describe leadership styles and contexts: using

　　the models of Ashridge, and Blake and

　　Mouton.[K]

　　2. Recruitment and selection of employees

　　a） Explain the importance of effective recruitment

　　and selection to the organisation.[K]

　　b） Describe the recruitment and selection process

　　and explain the stages in this process.[K]

　　c） Describe the roles of those involved in the

　　recruitment and selection processes.[K]

　　d） Describe the methods through which

　　organisations seek to meet their recruitment

　　needs.[K]

　　e） Explain the advantages and disadvantages of

　　different recruitment and selection methods.[K]

　　f） Explain the purposes and benefits of diversity

　　and equal opportunities policies within the

　　human resources plan.[K]

　　g） Explain the practical steps that an organisation

　　may take to ensure the effectiveness of its

　　diversity and equal opportunities policy.[K]

　　3. Individual and group behaviour in business

　　organisations

　　a） Describe the main characteristics of individual

　　and group behaviour.[K]

　　b） Outline the contributions of individuals and

　　teams to organisational success.[K]

　　c） Identify individual and team approaches to

　　work.[K]

　　4. Team formation, development and

　　management

　　a） Explain the differences between a group and a

　　team.[K]

　　c） Explain the role of the manager in building the

　　team and developing individuals within the

　　team.[K]

　　i） Belbin’s team roles theory

　　ii） Tuckman’s theory of team development

　　d） List the characteristics of effective and

　　ineffective teams.[K]

　　e） Describe tools and techniques that can be used

　　to build the team and improve team

　　effectiveness.[K]

　　5. Motivating individuals and groups

　　a） Define motivation and explain its importance to

　　the organisation, teams and individuals.[K]

　　b） Explain content and process theories of

　　motivation: Maslow, Herzberg, McGregor, and

　　Vroom.[K]

　　c） Explain and identify types of intrinsic and

　　extrinsic reward.[K]

　　d） Explain how reward systems can be designed

　　and implemented to motivate teams and

　　individuals.[K]

　　6. Learning and training at work

　　a） Explain the importance of learning and

　　development in the workplace.[K]

　　b） Describe the learning process: Honey and

　　Mumford, Kolb.[K]

　　c） Describe the role of the human resources

　　department and individual managers in the

　　learning process.[K]

　　d） Describe the training and development process:

　　identifying needs, setting objectives,

　　programme design, delivery and validation.[K]

　　e） Explain the terms ‘training’， ‘development’ and

　　‘education’ and the characteristics of each.[K]

　　f） List the benefits of effective training and

　　development in the workplace.[K]

　　7. Review and appraisal of individual performance

　　a） Explain the importance of performance

　　assessment.[K]

　　b） Explain how organisations assess the

　　performance of human resources.[K]

　　c） Define performance appraisal and describe its

　　purposes.[K]

　　d） Describe the performance appraisal process.[K]

　　e） Explain the benefits of effective appraisal.[K]

　　f） Identify the barriers to effective appraisal and

　　how these may be overcome.[K]

　　E. PERSONAL EFFECTIVENESS AND

　　COMMUNICATION IN BUSINESS

　　1. Personal effectiveness techniques

　　a） Explain the importance of effective time

　　management.[K]

　　b） Describe the barriers to effective time

　　management and how they may be

　　overcome.[K]

　　c） Describe the role of information technology in

　　improving personal effectiveness.[S]

　　2. Consequences of ineffectiveness at work

　　a） Identify the main ways in which people and

　　teams can be ineffective at work.[S]

　　b） Explain how individual or team ineffectiveness

　　can affect organisational performance.[K]

　　3. Competence frameworks and personal

　　development

　　a） Describe the features of a ‘competence

　　framework’。[S]

　　b） Explain how a competence framework

　　underpins professional development needs.[S]

　　c） Explain how personal and continuous

　　professional development can increase

　　personal effectiveness at work.[S]

　　d） Explain the purpose and benefits of coaching,

　　mentoring and counselling in promoting

　　employee effectiveness [K]

　　e） Describe how a personal development plan

　　should be formulated, implemented, monitored

　　and reviewed by the individual.[S]

　　4. Sources of conflict and techniques for conflict

　　resolution and referral

　　a） Identify situations where conflict at work can

　　arise.[S]

　　b） Describe how conflict can affect personal and

　　organisational performance.[S]

　　c） Identify ways in which conflict can be

　　managed.[S]

　　5. Communicating in business

　　a） Describe methods of communication used in

　　the organisation and how they are used.[K]

　　b） Explain how the type of information differs and

　　the purposes for which it is applied at different

　　levels of the organisation: strategic, tactical

　　and operational.[K]

　　c） List the attributes of good quality information.[K]

　　d） Explain a simple communication model:

　　sender, message, receiver, feedback, noise.[K]

　　e） Explain formal and informal communication

　　and their significance in the workplace.[K]

　　f） Identify the consequences of ineffective

　　communication.[K]

　　g） Describe the attributes of effective

　　communication.[K]

　　h） Describe the barriers to effective

　　communication and identify practical steps that

　　may be taken to overcome them.[K]

　　i） Identify the main patterns of communication.[K]

　　F PROFESSIONAL ETHICS IN ACCOUNTING

　　AND BUSINESS

　　1. Fundamental principles of ethical behaviour

　　a） Define business ethics and explain the

　　importance of ethics to the organisation and to

　　the individual.[K]

　　b） Describe and demonstrate the following

　　principles from the IFAC （IESBA） code of

　　ethics, using examples.[K]

　　（i） Integrity

　　（ii） Objectivity

　　（iii） Professional competence

　　（iv） Confidentiality

　　（v） Professional behaviour

　　c） Describe organisational values which promote

　　ethical behaviour using examples.[K]

　　（i） Openness

　　（ii） Trust

　　（iii） Honesty

　　（iv） Respect

　　（v） Empowerment

　　（vi） Accountability

　　d） Explain the concept of acting in the public

　　interest.[K].

　　2. The role of regulatory and professional bodies

　　in promoting ethical and professional standards

　　in the accountancy profession

　　a） Recognise the purpose of international and

　　organisational codes of ethics and codes of

　　conduct, IFAC （IESBA）， ACCA etc.[K]

　　b） Describe how professional bodies and

　　regulators promote ethical awareness and

　　prevent or punish illegal or unethical

　　behaviour.[K]

　　c） Identify the factors that distinguish a profession

　　from other types of occupation.[1

　　d） Explain the role of the accountant in promoting

　　ethical behaviour.[K]

　　e） Recognise when and to whom illegal, or

　　unethical conduct by anyone within or

　　connected to the organisation should be

　　reported [K]

　　3. Corporate codes of ethics

　　a） Define corporate codes of ethics.[K]

　　b） Describe the typical contents of a corporate

　　code of ethics.[K]

　　c） Explain the benefits of a corporate code of

　　ethics to the organisation and its employees.[K]

　　4. Ethical conflicts and dilemmas

　　a） Describe situations where ethical conflicts can

　　arise.[K]

　　b） Identify the main threats to ethical behaviour.[K]

　　c） Outline situations at work where ethical

　　dilemmas may be faced.[K]

　　d） List the main safeguards against ethical threats

　　and dilemmas.[K]

　　SUMMARY OF CHANGES TO F1/FAB

　　ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders including

　　employers, students, regulatory and advisory bodies and learning providers. These syllabus changes are effective

　　from February 2014 and thereafter will be updated on 1st September each year, from September 2015 onwards.

　　F1/FAB is being restructured with effect from February 2014, to introduce longer style questions. The new

　　examination will consist of two sections. Section A will contain 30 two mark objective questions and 16 one

　　mark objective questions. Section B will contain 6 four mark multi-task questions each of which will examine one

　　of the six main sections of the syllabus.

　　There are other changes to the syllabus to reflect the latest business and educational developments affecting this

　　paper. These are summarised in the table below.

　　Section and subject area Syllabus content

　　A1e） amended Identify the different types of business organisation and

　　their main characteristics:[K]

　　i） Commercial

　　ii） Not-for-profit

　　iii） Public sector

　　iv） Non-governmental organisations

　　v） Cooperatives

　　A4a） amended Define macro-economic policy and explain its objectives.[K]

　　A5d） amended Define perfect, competition, oligopoly, monopolistic

　　competition and monopoly.[K]

　　Old A9b） becomes new A9d） Describe the activities of an organisation that affect its

　　competitiveness:[K]

　　i） purchasing

　　ii） production

　　iii） marketing

　　iv） service

　　New A9b） added Identify the main elements within Porter’s

　　value chain and explain the meaning of a value network'.[K]

　　B2a） amended to include boundaryless

　　organisations and restructured slightly

　　Describe the different ways in which formal organisations

　　may be structured [K]:

　　（i） Entrepreneurial

　　（ii） Functional

　　（iii） Matrix

　　（iv） Divisional: （geographical, by product, or by

　　customer type）

　　（v） Boundaryless: （virtual, hollow or modular）

　　B2b） amended to include outsourcing and

　　offshoring and the shared services approach

　　Explain basic organisational structure

　　concepts:[K]

　　ii） Separation of ownership and management

　　ii） Separation of direction and management

　　iii） Span of control and scalar chain

　　iv） Tall and flat organisations

　　（v） Outsourcing and offshoring,

　　（vi） Shared services approach

　　B5a） amended to refer to agency. Explain the agency concept in relation to corporate

　　governance.[K]

　　B5b）（i） amended to take into account executive

　　directors

　　Briefly explain the main recommendations of best practice

　　in effective corporate governance:[K]

　　i） Executive and non-executive directors

　　Section and subject area Syllabus content

　　C2e）（i） amended Identify and describe the main audit and assurance roles in

　　business

　　i） internal audit

　　C4a） amended to update IAS 1 terminology and

　　to include sustainability and integrated reports

　　Explain the various business purposes for which the following

　　financial information is required:[K]

　　（i） The statement of profit or loss

　　（ii） The statement of financial position

　　（iii） The statement of cash flows

　　（iv） Sustainability and integrated reports

　　D2f） and g） merged and old g） deleted Explain the purposes and benefits of diversity and equal

　　opportunities policies within the human resources plan.[K]

　　D4b） amended Explain the purposes of a team.[K]

　　D7g） deleted Explain how the effectiveness of performance appraisal may

　　be evaluated.[K]

　　E4c） and d） merged and old c） deleted Identify ways in which conflict can be managed.[S]

　　E5a） deleted Define communications.[K]

　　E5b） amended Describe methods of communication used in the organisation

　　and how they are used.[K]

　　E5g） amended Identify the main patterns of communication.[K]
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