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FIA FAB ACCOUNTANT IN BUSINESS ACCA PAPER F1 ACCOUNTANT IN BUSINESS INTERACTIVE TEXT FOR EXAMS FROM FEBRUARY 2014TO AUGUST 2015ThiNganHang.com ThiNganHang.com
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I N T FAB E R A C T I PAPER F1 V E ACCOUNTANT IN BUSINESS T BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – E content for the FIA and ACCA qualifications. In this, the only FAB/F1 Study Text to be reviewed by the examiner: X We highlight the most important elements in the syllabus and the key skills you will need T We signpost how each chapter links to the syllabus and the study guide We provide lots of exam focus points demonstrating what the examiner will want you to do We emphasise key points in regular fast forward summaries We test your knowledge of what you’ve studied in quick quizzes BPP’sThiNganHang.comPractice & Revision KitWeWe examine your understandingreference all the important topicsand i-Passin ourproducts also support this paper.in our full indexexam question bank Note FIA FAB and ACCA Paper F1 are examined under the same syllabus and study guide. FOR EXAMS FROM FEBRUARY 2014 TO AUGUST 2015 ThiNganHang.com
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FAB/F1 ACCOUNTANT IN BUSINESS First edition March 2011 Third edition September 2013 ISBN 9781 4453 7026 2 Previous ISBN 9781 4453 9965 2 eISBN 9781 4453 7061 3 A note about copyright British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Dear Customer What does the little © mean and why does it matter? Published by Your market-leading BPP books, course materials and e- BPP Learning Media Ltd learning materials do not write and update themselves. BPP House, Aldine Place People write them on their own behalf or as employees of an 142-144 Uxbridge Road organisation that invests in this activity. Copyright law London W12 8AA protects their livelihoods. It does so by creating rights over the use of the content. www.bpp.com/learningmedia Breach of copyright is a form of theft – as well as being a criminal offence in some jurisdictions, it is potentially a Printed in the United Kingdom by serious breach of professional ethics. RICOH With current technology, things might seem a bit hazy but, Ricoh House basically, without the express permission of BPP Learning Ullswater Crescent Media: Coulsdon Photocopying our materials is a breach of copyright CR5 2HR Scanning, ripcasting or conversion of our digital materials into different file formats, uploading them to facebook or e-mailing them to your friends is a breach of copyright Your learning materials, published by BPP Learning Media Ltd, are printed on paper You can, of course, sell your books, in the form in which you obtained from traceable sustainable sources. have bought them – once you have finished with them. (Is this fair to your fellow students? We update for a reason.) Please note the e-products are sold on a single user license All rights reserved. No part of this publication may basis: we do not supply 'unlock' codes to people who have be reproduced, stored in a retrieval system or bought them secondhand. transmitted in any form or by any means, electronic, mechanical, photocopying, recording or And what about outside the UK? BPP Learning Media strives otherwise, without the prior written permission of to make our materials available at prices students can afford BPP Learning Media. by local printing arrangements, pricing policies and partnerships which are clearly listed on our website. A tiny minority ignore this and indulge in criminal activity by We are grateful to the Association of Chartered illegally photocopying our material or supporting Certified Accountants for permission to reproduce organisations that do. If they act illegally and unethically in past examination questions. The suggested one area, can you really trust them? solutions in the exam answer bank have been prepared by BPP Learning Media Ltd. ThiNganHang.com©BPP Learning Media Ltd2013 ii ThiNganHang.com
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CONTENTS Contents Page Introduction Helping you to pass – the ONLY FAB/F1 study text reviewed by the examiner!...................................... v Chapter features ........................................................................................................................... vi Studying FAB/F1 ......................................................................................................................... vii The Computer Based Examination ............................................................................................... xxiii Tackling Multiple Choice Questions.............................................................................................. xxiv Part AThe business organisation, its stakeholders and the external environment 1 Business organisations and their stakeholders .......................................................................... 3 2 The business environment ................................................................................................... 19 3 The macro-economic environment ........................................................................................ 57 4 Micro economic factors........................................................................................................ 85 Part BBusiness organisation structure, functions and governance 5 Business organisation, structure and strategy ....................................................................... 123 6 Organisational culture and committees ................................................................................ 145 7 Corporate governance and social responsibility ..................................................................... 177 Part CAccounting and reporting systems, controls and compliance 8 The role of accounting ....................................................................................................... 199 9 Control, security and audit ................................................................................................. 235 10 Identifying and preventing fraud ......................................................................................... 261 Part DLeading and managing individuals and teams 11 Leading and managing people ............................................................................................ 289 12 Recruitment and selection.................................................................................................. 315 13 Diversity and equal opportunities ........................................................................................ 341 14 Individuals, groups and teams ............................................................................................ 353 15 Motivating individuals and groups....................................................................................... 375 16 Training and development.................................................................................................. 395 17 Performance appraisal....................................................................................................... 417 Part E Personal effectiveness and communication in business 18 Personal effectiveness and communication .......................................................................... 433 Part F Professional ethics in accounting and business 19 Ethical considerations ....................................................................................................... 473 Exam question bank ............................................................................................................................. 511 Exam answer bank................................................................................................................................ 531 Index ..................................................................................................................................................... 543 Review form ThiNganHang.com iii ThiNganHang.com
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INTRODUCTION Helping you to pass – the ONLY FAB/F1study text reviewed by the examiner! BPP Learning Media – the sole Platinum Approved Learning Partner - content As ACCA’s sole Platinum Approved Learning Partner – content, BPP Learning Media gives you the unique opportunity to use examiner-reviewed study materials for exams from February 2014 to August 2015. By incorporating the examiner’s comments and suggestions regarding the depth and breadth of syllabus coverage, the BPP Learning Media Interactive Text provides excellent, ACCA-approved support for your studies. The PER alert! To become a Certified Accounting Technician or qualify as an ACCA member, you not only have to pass all your exams but also fulfil a practical experience requirement (PER). The ‘PER alert’ feature used throughout this Interactive Text explains how what you are learning in order to pass may also be applied to fulfil the PER requirement. Your achievement of the PER should be recorded in your online My Experience record. The ACCA Competency Framework The ACCA have produced a Competency Framework to help students understand and develop the professional skills employers want. To access the competency framework please visit: http://competencyframework.accaglobal.com Tackling studying Studying can be a daunting prospect, particularly when you have lots of other commitments. The different features of the Text, the purposes of which are explained fully on the Chapter features page, will help you whilst studying and improve your chances of exam success. Developing exam awareness Our Texts are completely focused on helping you pass your exam. Our advice on Studying FAB/F1 outlines the content of the paper, the recommended approach to studying and any brought forward knowledge you are expected to have. Exam focus points are included within the chapters to highlight when and how specific topics might be examined. ThiNganHang.comUsing the Syllabus and Study Guide You can find the Syllabus and Study Guide on page ix of this Interactive Text. Testing what you can do Testing yourself helps you develop the skills you need to pass the exam and also confirms that you can recall what you have learnt. We include Questions – lots of them – both within chapters and in the Exam Question Bank, as well as Quick Quizzes at the end of each chapter to test your knowledge of the chapter content. v ThiNganHang.com
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FAB/F1 ACCOUNTANT IN BUSINESS Chapter features Each chapter contains a number of helpful features to guide you through each topic. Topic list Tells you what you will be studying in this chapter and the relevant section numbers, together with the ACCA syllabus references. Introduction Puts the chapter content in the context of the syllabus as a whole. Study Guide Links the chapter content with ACCA guidance. Fast Forward Summarises the content of main chapter headings, allowing you to preview and review each section easily. EXAMPLE Demonstrates how to apply key knowledge and techniques. Key Term Definitions of important concepts that can often earn you easy marks in exams. Exam Focus Tell you how specific topics may be examined. Point Formula Formulae which have to be learnt. PER Alert This feature gives you a useful indication of syllabus areas that closely relate to performance objectives in your Practical Experience Requirement (PER). Question Gives you essential practice of techniques covered in the chapter. Chapter Roundup A full list of the Fast Forwards included in the chapter, providing an easy source of review. ThiNganHang.comQuick Quiz A quick test of your knowledge of the main topics in the chapter. Exam Question Bank Found at the back of the Interactive Text with more exam- style chapter questions. Cross referenced for easy navigation. vi ThiNganHang.com
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INTRODUCTION Studying FAB/F1 How to Use this Interactive Text Aim of this Interactive Text To provide the knowledge and practice to help you succeed in the examination for Paper FAB/F1 Accountant in Business. To pass the examination you need a thorough understanding in all areas covered by the syllabus and teaching guide. Recommended approach (a) To pass you need to be able to answer questions on everything specified by the syllabus and teaching guide. Read the Text very carefully and do not skip any of it. (b) Learning is an active process. Do all the questions as you work through the Text so you can be sure you really understand what you have read. (c) After you have covered the material in the Interactive Text, work through the Exam Question Bank, checking your answers carefully against the Exam Answer Bank. (d) Before you take the exam, check that you still remember the material using the following quick revision plan. (i) Read through the chapter topic list at the beginning of each chapter. Are there any gaps in your knowledge? If so, study the section again. (ii) Read and learn the key terms. (iii) Look at the exam focus points. These show the ways in which topics might be examined. (iv) Read the chapter roundups, which are a summary of the fast forwards in each chapter. (v) Do the quick quizzes again. If you know what you're doing, they shouldn't take long. This approach is only a suggestion. You or your college may well adapt it to suit your needs. Remember this is a practical course. (a) Try to relate the material to your experience in the workplace or any other work experience you may have had. (b) Try to make as many links as you can to other papers at the Introductory and Intermediate levels. ThiNganHang.comWhat FAB/F1 is aboutFor practice and revision use BPP Learning Media’s Practice and Revision Kit, iPass and Passcards. The overall aim of the Accountant in Business syllabus is to introduce accountancy firmly in its context as a central business function. This encompasses: Business organisation, stakeholders and the business environment Business structure, functions and governance, including social responsibility Accounting and its relationship with other business functions Audit and internal control People management issues Effectiveness and communications Professional ethics in the business environment vii ThiNganHang.com
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FAB/F1 ACCOUNTANT IN BUSINESS Brought forward knowledge There is no assumed brought forward knowledge for this paper. Approach to examining the syllabus Paper FAB/F1 is a two-hour paper. It can be taken as a written paper or a computer based examination. The questions in the computer based examination are objective test questions or multiple task questions – multiple choice, number entry, multiple response, multiple response matching, picklists and hotspots. (See page xxiii for frequently asked questions about computer based examinations.) The written examination is structured as follows: Number of marks 16 one mark objective test questions 16 30 two mark objective test questions 60 6 four mark multiple task questions (One on each area of the syllabus) 24 ThiNganHang.com viii ThiNganHang.com
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