Tài liệu ACCA chia sẽ các bạn kế toán

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

  Study guide

 Exam guide

This chapter lays the foundation for an understanding of what organisations are, what they do and how

they do it. Organisational structure concepts (Section 2) represent a higher level of knowledge. According

to the Study Guide you must be able to apply knowledge to exam questions.

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