COURSE NOTES
ACCA
F1 FAB
FIA
ACCOUNTANT IN BUSINESS
JUNE 2012 EXAMINATIONS
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F1 Accountant in Business / FAB Foundations in Accountancy F2 Management Accounting / FMA Foundations in Accountancy F3 Financial Accounting / FFA Foundations in Accountancy F4 Corporate & Business Law (English & Global) F5 Performance Management F6 Taxation (UK) F7 Financial Reporting F8 Audit and Assurance F9 Financial Management P1 Governance, Risk & Ethics P2 Corporate Reporting P3 Business Analysis P4 Advanced Financial Management P5 Advanced Performance Management P6 Advanced Taxation (UK) P7 Advanced Audit & Assurance
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June 2012 Examinations
ACCA F1 / FAB
1
ACCA Paper F1 Accountant in Business / (FAB) Foundations of Accounting in Business
Contents
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. The nature and structure of organisations Information and information technology An organisation’s environment Organisational culture An organisation’s stakeholders Corporate governance and ethical considerations Accountancy and the accountancy profession Internal control and the implications of fraud Management Leadership The nature of groups Theories of motivation How an individual can develop The nature of communication The recruitment and selection process How people learn Performance and appraisal interviews Some legal obligations Economics 3 15 23 27 31 33 43 49 53 61 69 73 81 83 87 93 95 97 107
20. Paper F1