I N T E R A C T I V E T E X T ADVANCED PAPER 5 MANAGING PEOPLE AND SYSTEMS BPP is the official provider of training materials for the ACCA's CAT qualification. This Interactive Text forms part of a suite of learning tools, which also includes CD-ROMs for tuition and computer based assessment, and the innovative, internet-based Learn Online. This text has been specifically written to the current syllabus and Teaching Guide. • Clear language and presentation • Plenty of questions, examples and quizzes to demonstrate and practise techniques • A question and answer bank prepared by BPP Learning Media authors FOR EXAMS IN DECEMBER 2008 AND JUNE 2009 ii First edition 2003 Sixth edition June 2008 ISBN 9780 7517 4824 6 (Previous ISBN 9780 7517 3572 7) 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 Great Britain 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, unless where otherwise stated. © BPP Learning Media Ltd 2008 Contents iii Contents Page Introduction How to use this Interactive Text v Approach to examining the syllabus vi Analysis of past papers vi Tackling multiple choice questions viii Part A The business and accounting environment 1 The business environment 3 2 Organisational structure 21 3 Business planning and control 47 4 The accounting function 57 Part B Effective management of business and accounting systems 5 Monitoring business and accounting systems 71 6 Identifying and preventing fraud 87 7 Improving control procedures 103 8 Management information and reporting systems 119 Part C Management theory, principles and techniques 9 Leadership, management and supervision 133 10 Individual and group behaviour 159 11 Team management 177 12 Motivation 195 Part D Individual effectiveness at work 13 Planning and organising personal work 217 14 Constructive relationships 241 15 Performance appraisal 273 16 Training and development 293 Part E Health, safety and security in the working environment 17 Health and safety in the workplace 317 18 Security in the workplace 349 Exam question bank 369 Exam answer bank 379 List of key terms 407 Index 408 Review form and free prize draw