ACCA2011年6月份考試大綱(F1)(3)

　　隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規劃學習，并為每一部分的考點提供詳細的信息。

　　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.

　　MAIN CAPABILITIES

　　On successful completion of this paper,candidates should be able to:

　　A Explain how the organisation is structured,governed and managed by-and on behalf of-its external,connected and internal stakeholders.

　　B Identify and describe the key environmental influences and constraints on how the business operates in general and how these affect the accounting function in particular

　　C Describe the history,purpose,and position of accounting in the organisation and the roles of other functional areas.

　　D Identify and explain the functions of accounting systems and internal controls in planning,monitoring and reviewing performance and in preventing fraud and business failure.

　　E Recognise the principles of authority and leadership and how teams and individuals behave and are managed,disciplined and motivated in pursuit of wider departmental and organisational aims and objectives

　　F Recruit and develop effective employees,using appropriate methods and procedures,while developing constructive relationships through effective communication and interpersonal skills.

　　RATIONALE

　　The Accountant in Business syllabus acts as an introduction to business structure and purpose,and to accountancy as a central business function.The syllabus commences with an examination of the structure and governance of businesses,briefly introducing ethics.It then looks at business in the context of its environment,including economic,legal,and regulatory influences on such aspects as governance,employment,health and safety,data protection and security.From there,it focuses on accounting,how it originated,how it is organised,its critical importance in business planning and control,and how it affects other business functions.

　　The syllabus then introduces students to the accounting profession and to certain aspects of the regulatory framework as they affect accounting,auditing and governance.The syllabus also covers accounting,auditing,and internal control as specific business functions and how these should be supported by effective management information systems.Finally,the syllabus introduces key management and people issues such as individual and team behaviour,leadership,motivation and personal effectiveness.

　　DETAILED SYLLABUS

　　A Business organisation structure,governance and management

　　1.The business organisation and its structure

　　2.The formal and informal business organisation

　　3.Organisational culture in business

　　4.Stakeholders of business organisations

　　5.Information technology and information systems in business

　　6.Committees in the business organisation

　　7.Business ethics and ethical behaviour

　　8.Governance and social responsibility in business

　　B Key environmental influences and constraints on business and accounting

　　1.Political and legal factors

　　2.Macro-economic factors

　　3.Social and demographic factors

　　4.Technological factors

　　5.Competitive factors

　　C History and role of accounting in business

　　1.The history and function of accounting in business

　　2.Law and regulation governing accounting

　　3.Financial systems,procedures and IT applications

　　4.The relationship between accounting and other business functions

　　D Specific functions of accounting and internal financial control

　　1.Accounting and finance functions within business

　　2.Internal and external auditing and their functions

　　3.Internal financial control and security within business organisations

　　4.Fraud and fraudulent behaviour and their prevention in business.

　　E Leading and managing individuals and teams

　　1.Leadership,management and supervision

　　2.Individual and group behaviour in business organisations

　　3.Team formation,development and management

　　4.Motivating individuals and groups

　　F Recruiting and developing effective employees

　　1.Recruitment and selection,managing diversity,and equal opportunity.

　　2.Techniques for improving personal effectiveness at work and their benefits

　　3.Features of effective communication

　　4.Training,development,and learning in the maintenance and improvement of business performance

　　5.Review and appraisal of individual performance

　　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 40 two mark questions,and 10 one mark questions.

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