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The purpose of this article is to provide an overview of internal control, with particular emphasis on topics relevant to Part C of the F1/FAB syllabus.
Mintzberg’s theory on organisations
Part B of the F1/FAB syllabus is concerned with the study of business organisation structure, functions and governance. This article focuses on the Mintzberg model, which breaks down the organisation into five generic components.
Organisations
The F1 syllabus includes the theory of organisations and related topics. Candidates must be familiar with the different organisational structures that can be adopted, as well as related concepts such as departmentalisation, divisionalisation, centralisation and decentralisation, span of control, scalar chain and tall and flat organisations. This article provides an overview of some of these concepts.
The role of marketing
F1/FAB candidates need to have an understanding of the functions of all the main departments in a business organisation. This article focuses on and defines the role of marketing, the marketing mix, and the relationship between the marketing plan and the strategic plan.
Corporate governance: the board of directors and standing committees
This article introduces corporate governance and some of the basic concepts that underpin it, and explains the roles of the board of directors, the different types of company director and standing committees.
Communicating core values and mission
This article focuses on the syllabus area relating to an organisation’s core values and mission to the public, shareholders and employees. This is an objective which can easily get overlooked in the rush to master environmental analyses, strategic choice and outsourcing decisions.
Introduction to microeconomics
This article provides a broad overview of the important areas of microeconomics, introducing the key principles to those who have not previously studied the topic, while offering an update to those who have.
A question of ethics
This article gives an overview of professional ethics, a vitally important aspect of the work of the accountant – and new addition to the Paper F1/FAB syllabus from December 2011.
Not-for-profit organisations – part 1
The first part of two articles broadly describes the generic characteristics of not-for-profit organisations.
Not-for-profit organisations – part 2
In the second part of two articles, we take a specific and deeper look at charities, which are one of the more important types of not-for-profit organisations.
Understanding the importance of appraisals
The three main purposes of appraisals.
Theories of leadership style
The main approaches to leadership.
The importance of teams
The theories of team development.
Understanding Herzberg’s motivation theory
Herzberg’s motivation theory explained.
An outline of the approaches for management of diversity.
An explanation of how management theories on motivation can be applied in the workplace.
学习辅助视频
F1 科目多任务题建议
来自BPP的Debbie Palmer介绍了2014年启用的全新F1考试，详细解读本科目考试的保留内容和变动、考生顺利通过考试的必备技巧，对题型进行了细致的分析。
给重考考生的建议
Advice for students retaking exams
本视频就学员如何在下一次考试中转败为赢给出了一些建议，包括对于失败应当如何反思、如何撰写高效的学习计划，历年真题应该如何练习。
大纲更新
2016–17年度ACCA对专业资格技能模块、专业阶段以及基础阶段学习内容的调整
Changes to the ACCA Qualification skills module, Professional level and Foundations in 2016–17
本文介绍了ACCA专业资格考纲的更新计划。这是ACCA不断改进和完善大纲内容的一部分。
考官指南：F1科目架构调整
Examiner’s guidance: Changes to the structure of F1
上机考试(CBE)自2014年2月26日起、笔试从2014年6月起，将对考试架构做出多项调整。本文旨在介绍具体的架构调整内容，以及考生可能遇到的题型。
考试技巧
F1 – A guide to using the examiner’s reports
Guidance to help you if you are taking the F1 exam for the first time as this takes you through how to use the examiner’s reports as part of your revision phase as directed by the self-study guides. This document will help you to understand how you should be using the examiner’s reports to make the best use of them.
F1 – A guide to reflection for retake students
Guidance to help you if you are retaking the F1 exam as this takes you through the process of reflection using the examiner’s reports as directed in the retake guides. This document will help you to understand how you should be using the examiner’s reports to make the best use of them.
单项选择题应该如何答
How to answer multiple-choice questions
顺利完成多任务题需要具备一系列能力和考试技巧。按照本文介绍的步骤，将帮助考生取得理想的分数。
机考
本文介绍了机考的优势、参加ACCA现阶段机考的注意事项，并介绍了不同的题型。
如何备考知识模块考试
How to prepare for Knowledge module exams
本文介绍了准备知识模块考试的关键步骤，简要探讨了ACCA网站上提供的丰富资源。这些资源都可以作为学员的备考指南。
