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AB 技术性文章

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Internal controls

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.

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.

Equal opportunities

An outline of the approaches for management of diversity.

Let’s get motivated

An explanation of how management theories on motivation can be applied in the workplace.



F1 科目多任务题建议

F1 MTQ advice

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。



Advice for students retaking exams




Changes to the ACCA Qualification skills module, Professional level and Foundations in 2016–17



Examiner’s guidance: Changes to the structure of F1




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.


How to answer multiple-choice questions




Computer-based exams




How to prepare for Knowledge module exams