Foundations in Accountancy FAB / ACCA Paper F1

... communicated in a clear, concise and timely manner foundations in accountancy OVERVIEW OF FOUNDATIONS IN ACCOUNTANCY Foundations in Accountancy consists of a suite of awards, including certificates, ... revenue information for planning and control including the use of spreadsheets in management accounting Maintaining Financial Records (FA2) To introduce the...

Ngày tải lên: 29/03/2014, 14:20

... Identifying and preventing fraud 215 2 41 Part E Leading and managing individuals and teams 11 12 13 Leading and managing people Individuals, groups and teams Motivating individuals and groups 2 61 287 ... accounting in business D The business organisation and its structure The formal and informal business organisation Organisational culture in business Stakeholders of busin...

Ngày tải lên: 06/08/2014, 10:20

... sources of internal information Information may be obtained either informally in the course of day-to-day business or through meetings, interviews or questionnaires 2. 1.3 External information ... database files, and amending/updating it Retrieving and manipulating the data Producing reports 3.3 Entering and maintaining data When entering data into a new database the following issues may...

Ngày tải lên: 06/08/2014, 10:20

... independence include stating that the committee should have no personal interests other than as shareholders, no conflicts of interest and no day-to-day involvement in running the business 3. 8 .3 Nomination ... variations in the level of business activity affect individuals, households and businesses (c) Explain the impact of economic issues on the individual, the household and the...

Ngày tải lên: 06/08/2014, 10:20

... a reduction in the supply of labour Lead to a reduction in savings by individuals Discourage consumer spending and company investments Other things remaining the same, an increase in the money ... skills can only be maintained by working Increasing inequalities in the distribution of income Unemployed people earn less than employed people, and so when unemployment is increasing, the p...

Ngày tải lên: 06/08/2014, 10:20

... and describe the main accounting and reporting functions in business: (i) Recording financial information (ii) Codifying and processing financial information (iii) Preparing financial statements ... accounting Part C History and role of accounting 1 Intellectual level (i) Calculating and mitigating business tax liabilities (ii) Evaluating and obtaining finance (iii) Managing working capi...

Ngày tải lên: 06/08/2014, 10:20

... auditor D3 Internal financial control and security within business organisations (a) Explain internal control and internal check (b) Explain the importance of internal financial controls in an organisation ... Q 26 Examination 1 Q27 258 Level Examination 2 mins 10: Identifying and preventing fraud Part D Specific functions of accounting and internal financial control P A R T E Leading an...

Ngày tải lên: 06/08/2014, 10:20

... Diagnosing Opinion-seeking Evaluating Decision-making Individual maintenance roles Goal-setting Feedback Recognition Counselling Training Group maintenance roles Encouraging Peace-keeping Clarifying ... networking, rapport-building, influencing, negotiating, conflict resolution, listening, counselling, coaching and communicating assertively Decision-making and problem-solving skills, includin...

Ngày tải lên: 06/08/2014, 10:20

... Communication in the organisation may take the following forms Giving instructions Giving or receiving information Exchanging ideas Announcing plans or strategies Comparing actual results against a ... (c) Mismanaging the paperwork Although we talk about the 'paperless office' managers are increasingly having to deal with large amounts of information and data Being submerged in paper wa...

Ngày tải lên: 06/08/2014, 10:20

... systematic approach to training includes: need definition; objective setting; planning training programmes; delivering training; and evaluating results In order to ensure that training meets the real ... identifying training needs and development potential 385 Study guide Intellectual level F4 Training, development and learning in the maintenance and improvement of business performance...

Ngày tải lên: 06/08/2014, 10:20

... the beginning of an on-going cycle of feedback, review, problem-solving and development planning Note that induction is an on-going process, embracing mentoring, coaching, training, monitoring and ... learning and instruction B Off-the-job training Training needs False This is evaluation of training Validation of training means observing the results of the course and measuring whether the tra...

Ngày tải lên: 06/08/2014, 10:20

... the past six months: Month Sales revenue $'000 155 1 25 200 1 75 150 2 25 Advertising expenditure $'000 2 .5 5 .5 4 .5 6 .5 Using the high-low method which of the following is the correct equation for ... costing 32 38 47 154 11 Process costing 30 36 50 156 12 Process costing, joint products and by-products 14 17 53 159 13 Alternative costing principles 12 14 55 160 14 F...

Ngày tải lên: 17/04/2016, 10:19