Accountant in Business
Accountant in Business
Paper F1 Course Notes ACF1CN07
l
F1 Accountant in Business Study Programme for Standard Taught Course
Page Introduction to the paper and the course...............................................................................................................(iii)
1 Business organisation and structure ........................................................................................................... 1.1 2 Information technology and systems ........................................................................................................... 2.1 3 Influences on organisational culture ............................................................................................................ 3.1 4 Ethical considerations.................................................................................................................................. 4.1 5 Corporate governance and social responsibility.......................................................................................... 5.1 6 Home study chapter ? The macro economic environment .......................................................................... 6.1
End of Day 1 ? refer to Course Companion for Home Study
7 The business environment .......................................................................................................................... 7.1 8 Home study chapter ? The role of accounting............................................................................................. 8.1 9 Control security and audit............................................................................................................................ 9.1 10 Identifying and preventing fraud ................................................................................................................ 10.1 11 Leadership and managing people ............................................................................................................. 11.1 12 Individuals, groups, teams......................................................................................................................... 12.1
End of Day 2 ? refer to Course Companion for Home Study
Course exam 1
13 Motivating individuals and groups ............................................................................................................. 13.1 14 Personal effectiveness and communication .............................................................................................. 14.1 15 Recruitment and selection......................................................................................................................... 15.1 16 Diversity and equal opportunities .............................................................................................................. 16.1 17 Training and development......................................................................................................................... 17.1 18 Performance appraisal .............................................................................................................................. 18.1
End of Day 3 ? refer to Course Companion for Home Study
Course exam 2
19 Answers to Lecture Examples ................................................................................................................... 19.1 20 Appendix: Pilot Paper questions................................................................................................................ 20.1
Don't forget to plan your revision phase!
? Revision of syllabus ? Testing of knowledge ? Question practice ? Exam technique practice
BPP provides revision courses, question days, mock days and specific material to assist you in this important phase of your studies.
(i)
INTRODUCTION
Introduction to Paper F1 Accountant in Business
Overall aim of the syllabus
To introduce knowledge and understanding of the business and its environment and the influence this has on how organisations are structured, 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.
The syllabus
The broad syllabus headings are:
A Business organisation structure, governance and management B Key environmental influences and constraints on business and accounting C History and role of accounting in business D Specific functions of accounting and internal financial control E Leading and managing individuals and teams F Recruiting and developing effective employees
Main capabilities
On successful completion of this paper, candidates should be able to:
? Explain how the organisation is structured, governed and managed ? Identify and describe the key environmental influences and constraints ? Describe the history, purpose and position of accounting ? Identify and explain the functions of accounting systems ? Recognise the principles of leadership and authority ? Recruit and develop effective employees
Links with other papers
PA (P1)
BA (P3)
AB (F1)
MA (F2) and FA (F3)
This diagram shows where direct (solid line arrows) and indirect (dashed line arrows) links exist between this paper and other papers that may follow it.
The Accountant in Business is the first paper that students should study, as it acts as an introduction to business structure and purpose and to accountancy as a core business function.
(ii)
INTRODUCTION
Assessment methods and format of the exam
Examiner: Bob Souster The examination is a two hour paper-based or computer-based examination. Questions will assess all parts of the syllabus and will test knowledge and some comprehension of application of this knowledge. The examination will consist of 40 two mark and 10 one mark multiple choice questions. The pass mark is 50% (ie. 45 out of 90).
(iii)
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