高顿网校小编整理了ACCA F1科目的考点解析，帮助大家学习。

 

　　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