2015年ACCA考試大綱發(fā)布，根據(jù)簡章獲悉，2015年ACCA F1會計師與企業(yè)考試大綱出現(xiàn)了哪些小變化？針對這些變化，高頓網(wǎng)校小編為您進行詳細解讀分析。
      ACCA 2014 All rights reserved.
　　1
　　Accountant in Business
　　（FAB/F1）
　　February 2014 to August
　　2015
　　This syllabus and study guide are designed to help
　　with teaching and learning and is intended to
　　provide detailed information on what could be
　　assessed in any examination session.
　　THE STRUCTURE OF THE SYLLABUS AND
　　STUDY GUIDE
　　Relational diagram with other papers
　　This diagram shows direct and indirect links
　　between this examination and other examinations
　　which precede or follow it. Some examinations are
　　directly underpinned by others. These links are
　　shown as solid line arrows. The indirect links are
　　shown as dotted line arrows. The relational diagram
　　therefore indicates where learners are expected to
　　have underpinning knowledge and where it would
　　be useful to review previous learning before
　　undertaking study.
　　Overall aim of the syllabus
　　This explains briefly the overall objective of the
　　examination and indicates in the broadest sense the
　　capabilities to be developed within the examination.
　　Main capabilities
　　This syllabus’s aim is broken down into several
　　main capabilities which divide the syllabus and
　　study guide into discrete sections.
　　Relational diagram of main capabilities
　　This diagram illustrates the flows and links between
　　the main capabilities （sections） of the syllabus and
　　should be used as an aid to planning teaching and
　　learning in a structured way.
　　Syllabus rationale
　　This is a narrative explaining how the syllabus is
　　structured and how the main capabilities or sections
　　of the syllabus are linked. The rationale also
　　explains in further detail what the examination
　　intends to assess and how.
　　Detailed syllabus
　　This shows the breakdown of the main capabilities
　?。╯ections） of the syllabus into subject areas. This is
　　the blueprint for the detailed study guide.
　　Approach to examining the syllabus
　　This section briefly explains the structure of the
　　examination and how it is assessed.
　　Study Guide
　　This is the main document that students and
　　learning and content providers should use as the
　　basis of their studies, instruction and materials
　　respectively.
　　Examinations will be based on the detail of the
　　study guide which comprehensively identifies what
　　could be assessed within any examination session.
　　The study guide is a precise reflection and
　　breakdown of the syllabus. It is divided into sections
　　based on the main capabilities identified in the
　　syllabus. These sections are divided into subject
　　areas which relate to the sub-capabilities included
　　in the detailed syllabus. Subject areas are broken
　　down into sub-headings which describe the detailed
　　outcomes that could be assessed in examinations.
　　These outcomes indicate what exams may require
　　students to demonstrate, and the broad intellectual
　　level at which these may need to be demonstrated
　　（*see intellectual levels below）。
　　LEVEL OF ASSESSMENTS – INTELLECTUAL
　　DEMAND
　　ACCA qualifications are designed to progressively
　　broaden and deepen the knowledge and skills
　　demonstrated by the student at a range of levels
　　through each qualification.
　　Throughout, the study guides assess both
　　knowledge and skills. Therefore a clear distinction is
　　drawn, within each subject area, between assessing
　　knowledge and skills and in assessing their
　　application within an accounting or business
　　context. The assessment of knowledge is denoted by
　　a superscriptK and the assessment of skills is
　　denoted by the superscriptS.
　　? ACCA 2014 All rights reserved.
　　2
　　VALUE OF ASSESSMENTS – GUIDED LEARNING
　　HOURS AND EDUCATION RECOGNITION
　　As a member of the International Federation of
　　Accountants, ACCA seeks to enhance the education
　　recognition of its qualification on both national and
　　international education frameworks, and with
　　educational authorities and partners globally. In
　　doing so, ACCA aims to ensure that its qualifications
　　are recognized and valued by governments,
　　regulatory authorities and employers across all
　　sectors. To this end, ACCA qualifications are
　　currently recognized on the education frameworks in
　　several countries. Please refer to your national
　　education framework regulator for further
　　information about recognition.
　　GUIDE TO EXAM STRUCTURE
　　The structure of examinations varies within and
　　between modules and levels.
　　The Foundations examinations contain 100%
　　compulsory questions to encourage candidates to
　　study across the breadth of each syllabus.
　　All Foundations examinations are assessed by twohour
　　paper based and computer based
　　examinations.
　　The pass mark for all FIA examination papers is
　　50%.
　　GUIDE TO EXAMINATION ASSESSMENT
　　ACCA reserves the right to examine anything
　　contained within any study guide within any
　　examination session. This includes knowledge,
　　techniques, principles, theories, and concepts as
　　specified.
　　For specified financial accounting, audit and tax
　　papers, except where indicated otherwise, ACCA
　　will publish examinable documents once a year to
　　indicate exactly what regulations and legislation
　　could potentially be assessed within identified
　　examination sessions.
　　For this examination regulation issued or legislation
　　passed on or before 30th September 2013, will be
　　assessed from February 2014 to August 31st 2015.
　　Please refer to the examinable documents for the
　　paper （where relevant） for further information.
　　Regulation issued or legislation passed in
　　accordance with the above dates may be
　　examinable even if the effective date is in the future.
　　The term issued or passed relates to when
　　regulation or legislation has been formally approved.
　　The term effective relates to when regulation or
　　legislation must be applied to entity transactions
　　and business practices.
　　The study guide offers more detailed guidance on
　　the depth and level at which the examinable
　　documents will be examined. The study guide
　　should therefore be read in conjunction with the
　　examinable documents list.
　　? ACCA 2014 All rights reserved.
　　3
　　Qualification structure
　　The qualification structure requires candidates who wish to be awarded the Diploma in Accounting and Business
　　to pass the F1/FAB, F2/FMA and the F3/FFA examinations and successfully complete the Foundations in
　　Professionalism module.
　　Syllabus structure
　　The Foundations in Accountancy suite of
　　qualifications is designed so that a student can
　　progress through three discrete levels; Introductory
　　Certificate level, Intermediate Certificate level and
　　the Diploma level. Students are recommended to
　　enter Foundations in Accountancy at the level which
　　is most appropriate to their needs and abilities and
　　to take examinations in order, but this is not a
　　requirement.
　　P1
　　FAB F1
　　ACCA
　　FIA
　　P3
　　F1/FAB F2/FMA F3/FFA FiP*
　　Diploma in
　　Accounting
　　and
　　Business
　　+ + + =
　　* Foundations in Professionalism
　　? ACCA 2014 All rights reserved.
　　4
　　Syllabus
　　AIM
　　To introduce knowledge and understanding of the
　　business and its environment and the influence this
　　has on how organisations are structured and 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.
　　RATIONALE
　　The syllabus for FAB/F1, Accountant in Business
　　introduces students who may not have a business
　　background, to the business, which as an entity is
　　made up of people and systems which interact with
　　the environment and with each other. The syllabus
　　begins with examining the purpose and types of
　　business which exist, the key stakeholders and the
　　rights and responsibilities that businesses have in
　　connection with them, exploring the external
　　influences that affect the business in its
　　environment, including economic, legal, social and
　　technological factors. The syllabus then examines
　　the structure and functions of business, focusing on
　　corporate governance and the specific accounting
　　related roles in this process, particularly in financial
　　reporting, assurance, control and compliance. The
　　syllabus then introduces key leadership,
　　management and people issues such as effective
　　individual and team *, motivation and
　　personal effectiveness.
　　The final section of the syllabus examines how
　　* at all levels within business should be
　　underpinned by accepted professional ethics and
　　professional values.
　　MAIN CAPABILITIES
　　On successful completion of this paper, candidates
　　should be able to:
　　A Understand the purpose and types of
　　businesses and how they interact with key
　　stakeholders and the external environment.
　　B Understand business organisation structure,
　　functions and the role of corporate governance
　　C Recognise the function of accountancy and
　　audit in communicating, reporting and assuring
　　financial information and in effective financial
　　control and compliance
　　D Recognise the principles of authority and
　　leadership and how teams and individuals are
　　recruited, managed, motivated and developed.
　　E Understand the importance of personal
　　effectiveness as the basis for effective team
　　and organisational *.
　　F Recognise that all aspects of business and
　　finance should be conducted in a manner
　　which complies with and is in the spirit of
　　accepted professional ethics and professional
　　values
　　RELATIONAL DIAGRAM OF MAIN CAPABILITIES
　　Leading and
　　managing
　　individuals
　　and teams
　?。―）
　　The business organisation, its stakeholders and the external environment （A）
　　Professional ethics in accounting and business （F）
　　Business organisation structure,
　　functions and governance （B）
　　Personal effectiveness
　　and communication （E）
　　Accounting and reporting
　　systems, controls and compliance （C）
　　? ACCA 2014 All rights reserved.
　　5
　　DETAILED SYLLABUS
　　A The business organisation, its stakeholders and
　　the external environment
　　1. The purpose and types of business organisation
　　2. Stakeholders in business organisations
　　3. Political and legal factors affecting business
　　4. Macroeconomic factors
　　5. Micro economic factors
　　6. Social and demographic factors
　　7. Technological factors
　　8. Environmental factors
　　9. Competitive factors
　　B Business organisational structure, functions
　　and governance
　　1. The formal and informal business organisation
　　2. Business organisational structure and design
　　3. Organisational culture in business
　　4. Committees in business organisations
　　5. Governance and social responsibility in
　　business
　　C Accounting and reporting systems, controls and
　　compliance
　　1. The relationship between accounting and other
　　business functions
　　2. Accounting and finance functions within
　　business organisations
　　3. Principles of law and regulation governing
　　accounting and auditing
　　4. The sources and purpose of internal and
　　external financial information, provided by
　　business
　　5. Financial systems, procedures and related IT
　　applications
　　6. Internal controls, authorisation, security of data
　　and compliance within business
　　7. Fraud and fraudulent * and their
　　prevention in business, including money
　　laundering.
　　D Leading and managing individuals and teams
　　1. Leadership, management and supervision
　　2. Recruitment and selection of employees
　　3. Individual and group * in business
　　organisations
　　4. Team formation, development and
　　management
　　5. Motivating individuals and groups
　　6. Learning and training at work
　　7. Review and appraisal of individual
　　performance.
　　E Personal effectiveness and communication
　　1. Personal effectiveness techniques
　　2. Consequences of ineffectiveness at work
　　3. Competence frameworks and personal
　　development
　　4. Sources of conflicts and techniques for conflict
　　resolution and referral
　　5. Communicating in business.
　　F Professional ethics in accounting and business
　　1. Fundamental principles of ethical *
　　2. The role of regulatory and professional bodies
　　in promoting ethical and professional standards
　　in the accountancy profession
　　3. Corporate codes of ethics
　　4. Ethical conflicts and dilemmas
　　? ACCA 2014 All rights reserved.
　　6
　　APPROACH TO EXAMINING THE SYLLABUS
　　The syllabus is assessed by a two hour paper-based
　　or computer-based examination. Questions will
　　assess all parts of the syllabus and will test
　　knowledge and some comprehension or application
　　of this knowledge. The examination will consist of
　　two sections. Section A will contain 30 two mark
　　objective questions and 16 one mark objective
　　questions. Section B will contain 6 four mark multitask
　　questions each of which will examine one of
　　the six main sections of the syllabus. .
　　? ACCA 2014 All rights reserved.
　　7
　　Study Guide
　　A THE BUSINESS ORGANISATION, ITS
　　STAKEHOLDERS AND THE EXTERNAL
　　ENVIRONMENT
　　1. The purpose and types of business organisation
　　a） Define ‘business organisations’ and explain why
　　they are formed.[K]
　　b） Describe common features of business
　　organisations.[K]
　　c） Outline how business organisations differ.[K]
　　d） List the industrial and commercial sectors in
　　which business organisations operate.[K]
　　e） Identify the different types of business
　　organisation and their main characteristics:[K]
　　i） Commercial
　　ii） Not-for-profit
　　iii） Public sector
　　iv） Non-governmental organisations
　　v） Cooperatives
　　2. Stakeholders in business organisations
　　a） Define stakeholders and explain the agency
　　relationship in business and how it may vary in
　　different types of business organisation.[K]
　　b） Define internal, connected and external
　　stakeholders and explain their impact on the
　　organisation.[K]
　　c） Identify the main stakeholder groups and the
　　objectives of each group.[K]
　　d） Explain how the different stakeholder groups
　　interact and how their objectives may conflict
　　with one another.[K]
　　e） Compare the power and influence of various
　　stakeholder groups and how their needs should
　　be accounted for, such as under the Mendelow
　　framework.[K]
　　3. Political and legal factors affecting business
　　a） Explain how the political system and
　　government policy affect the organisation.[K]
　　b） Describe the sources of legal authority,
　　including supra-national bodies, national and
　　regional governments.[K]
　　c） Explain how the law protects the employee and
　　the implications of employment legislation for
　　the manager and the organisation.[K]
　　d） Identify the principles of data protection and
　　security.[K]
　　e） Explain how the law promotes and protects
　　health and safety in the workplace.[K]
　　f） Recognise the responsibility of the individual
　　and organisation for compliance with laws on
　　data protection, security and health and
　　safety.[K]
　　g） Outline principles of consumer protection such
　　as sale of goods and simple contract.[K]
　　4. Macro-economic factors
　　a） Define macro-economic policy and explain its
　　objectives.[K]
　　b） Explain the main determinants of the level of
　　business activity in the economy and how
　　variations in the level of business activity affect
　　individuals, households and businesses.[K]
　　c） Explain the impact of economic issues on the
　　individual, the household and the business: [K]
　　i） Inflation
　　ii） Unemployment
　　iii） Stagnation
　　iv） International payments disequilibrium.
　　d） Describe the main types of economic policy
　　that may be implemented by government and
　　supra-national bodies to maximise economic
　　welfare.[K]
　　e） Recognise the impact of fiscal and monetary
　　policy measures on the individual, the
　　household and businesses.[K]
　　? ACCA 2014 All rights reserved.
　　8
　　5. Micro economic factors
　　a） Define the concept of demand and supply for
　　goods and services.[K]
　　b） Explain elasticity of demand and the impact of
　　substitute and complementary goods.[K]
　　c） Explain the economic * of costs in the
　　short and long term.[K]
　　d） Define perfect, competition, oligopoly,
　　monopolistic competition and monopoly.[K]
　　6. Social and demographic factors
　　a） Explain the medium and long-term effects of
　　social and demographic trends on business
　　outcomes and the economy.[K]
　　b） Describe the impact of changes in social
　　structure, values, attitudes and tastes on the
　　organisation.[K]
　　c） Identify and explain the measures that
　　governments may take in response to the
　　medium and long-term impact of demographic
　　change.[K]
　　7. Technological factors
　　a） Explain the potential effects of technological
　　change on the organisation structure and
　　strategy:[K]
　　i） Downsizing
　　ii） Delayering
　　iii） Outsourcing
　　b） Describe the impact of information technology
　　and information systems development on
　　business processes.[K]
　　8. Environmental factors
　　a） List ways in which the businesses can affect or
　　be affected by its physical environment.[K]
　　b） Describe ways in which businesses can operate
　　more efficiently and effectively to limit damage
　　to the environment.[K]
　　c） Identify the benefits of economic sustainability
　　to stakeholders.[K]
　　9. Competitive factors
　　a） Identify a business’s strengths, weaknesses
　　opportunities and threats （SWOT） in a market
　　and the main sources of competitive
　　advantage.[K]
　　b） Identify the main elements within Porter’s
　　value chain and explain the meaning of a value
　　network'[K]
　　c） Explain the factors or forces that influence the
　　level of competitiveness in an industry or sector
　　using Porter’s five forces model.[K]
　　d） Describe the activities of an organisation that
　　affect its competitiveness:[K]
　　i） Purchasing
　　ii） Production
　　iii） Marketing
　　iv） Service
　　B BUSINESS ORGANISATION STRUCTURE,
　　FUNCTIONS AND GOVERNANCE
　　1. The formal and informal business organisation
　　a） Explain the informal organisation and its
　　relationship with the formal organisation.[K]
　　b） Describe the impact of the informal
　　organisation on the business.[K]
　　2. Business organisation structure and design
　　a） Describe the different ways in which formal
　　organisations may be structured [K]:
　?。╥） Entrepreneurial
　?。╥i） Functional
　?。╥ii） Matrix
　　（iv） Divisional: （geographical, by product, or by
　　customer type）
　?。╲） Boundaryless: （virtual, hollow or modular）
　　b） Explain basic organisational structure
　　concepts:[K]
　　i） Separation of ownership and management
　　ii） Separation of direction and management
　　iii） Span of control and scalar chain
　　iv） Tall and flat organisations
　?。╲） Outsourcing and offshoring,
　　（vi） Shared services approach
　　? ACCA 2014 All rights reserved.
　　9
　　c） Explain the characteristics of the strategic,
　　tactical and operational levels in the
　　organisation in the context of the Anthony
　　hierarchy.[K]
　　d） Explain centralisation and decentralisation and
　　list their advantages and disadvantages.[K]
　　e） Describe the roles and functions of the main
　　departments in a business organisation: [K]
　　i） Research and development
　　ii） Purchasing
　　iii） Production
　　iv） Direct service provision
　　v） Marketing
　　vi） Administration
　　vii） Finance.
　　f） Explain the role of marketing in an
　　organisation: [K]
　　i） Definition of marketing
　　ii） Marketing mix
　　iii） Relationship of the marketing plan to the
　　strategic plan
　　3. Organisational culture in business
　　a） Define organisational culture.[K]
　　b） Describe the factors that shape the culture of
　　the organisation.[K]
　　c） Explain the contribution made by writers on
　　culture:[K]
　　i） Schein – determinants of organisational
　　culture
　　ii） Handy – four cultural stereotypes
　　iii） Hofstede – international perspectives on
　　culture
　　4. Committees in business organisations
　　a） Explain the purposes of committees.[K]
　　b） Describe the types of committee used by
　　business organisations[K]
　　c） List the advantages and disadvantages of
　　committees.[K]
　　d） Explain the roles of the Chair and Secretary of
　　a committee.[K]
　　5. Governance and social responsibility in
　　business
　　a） Explain the agency concept in relation to
　　corporate governance.[K]
　　b） Define corporate governance and social
　　responsibility and explain their importance in
　　contemporary organisations.[K]
　　c） Explain the responsibility of organisations to
　　maintain appropriate standards of corporate
　　governance and corporate social
　　responsibility.[K]
　　d） Briefly explain the main recommendations of
　　best practice in effective corporate
　　governance:[K]
　　i） Executive and non-executive directors
　　ii） Remuneration committees
　　iii） Audit committees
　　iv） Public oversight
　　e） Explain how organisations take account of their
　　social responsibility objectives through analysis
　　of the needs of internal, connected and external
　　stakeholders.[K]
　　f） Identify the social and environmental
　　responsibilities of business organisations to
　　internal, connected and external
　　stakeholders.[K]
　　C ACCOUNTING AND REPORTING SYSTEMS,
　　CONTROLS AND COMPLIANCE
　　1. The relationship between accounting and other
　　business functions
　　a） Explain the relationship between accounting
　　and other key functions within the business
　　such as procurement, production and
　　marketing.[K]
　　b） Explain financial considerations in production
　　and production planning.[K]
　　c） Identify the financial issues associated with
　　marketing.[S]
　　d） Identify the financial costs and benefits of
　　effective service provision.[S]
　　? ACCA 2014 All rights reserved.
　　10
　　2. Accounting and finance functions within
　　business
　　a） Explain the contribution of the accounting
　　function to the formulation, implementation,
　　and control of the organisation’s policies,
　　procedures, and performance.[K]
　　b） Identify and describe the main financial
　　accounting functions in business:[K]
　　i） recording financial information
　　ii） codifying and processing financial
　　information
　　iii） preparing financial statements
　　c） Identify and describe the main management
　　accounting and performance management
　　functions in business:[K]
　　i） Recording and analysing costs and
　　revenues
　　ii） Providing management accounting
　　information for decision-making
　　iii） Planning and preparing budgets and
　　exercising budgetary control.
　　d） Identify and describe the main finance and
　　treasury functions:[K]
　　i） Calculating and mitigating business tax
　　liabilities
　　ii） Evaluating and obtaining finance
　　iii） Managing working capital
　　iv） Treasury and risk management.
　　e） Identify and describe the main audit and
　　assurance roles in business
　　i） Internal audit
　　ii） External audit.[K]
　　f） Explain the main functions of the internal
　　auditor and the external auditor and how they
　　differ.[K]
　　3. Principles of law and regulation governing
　　accounting and audit
　　a） Explain basic legal requirements in relation to
　　retaining and submitting proper records and
　　preparing and auditing financial reports.[K]
　　b） Explain the broad consequences of failing to
　　comply with the legal requirements for
　　maintaining and filing accounting records.[K]
　　c） Explain how the international accountancy
　　profession regulates itself through the
　　establishment of reporting standards and their
　　monitoring.[K]
　　4. The sources and purpose of internal and
　　external financial information, provided by
　　business
　　a） Explain the various business purposes for
　　which the following financial information is
　　required:[K]
　?。╥） The statement of profit or loss
　?。╥i） The statement of financial position
　?。╥ii） The statement of cash flows
　　（iv） Sustainability and integrated reports
　　b） Describe the main purposes of the following
　　types of management accounting reports.[K]:
　　i） Cost schedules
　?。╥i） Budgets
　　（iii） Variance reports
　　5. Financial systems, procedures and related IT
　　applications
　　a） Identify an organisation’s system requirements
　　in relation to the objectives and policies of the
　　organisation.[S]
　　b） Describe the main financial systems used
　　within an organisation:[S]
　　i） Purchases and sales invoicing
　　ii） Payroll
　　iii） Credit control
　　iv） Cash and working capital management.
　　c） Explain why it is important to adhere to
　　policies and procedures for handling clients’
　　money.[K]
　　d） Identify weaknesses, potential for error and
　　inefficiencies in accounting systems.[S]
　　e） Recommend improvements to accounting
　　systems to prevent error and fraud and to
　　improve overall efficiency.[S]
　　f） Explain why appropriate controls are necessary
　　in relation to business and IT systems and
　　procedures.[S]
　　? ACCA 2014 All rights reserved.
　　11
　　g） Identify business uses of computers and IT
　　software applications:[S]
　　i） Spreadsheet applications
　　ii） Database systems
　　iii） Accounting packages
　　h） Describe and compare the relative benefits and
　　limitations of manual and automated financial
　　systems that may be used in an organisation.[K]
　　6. Internal controls, authorisation, security and
　　compliance within business
　　a） Explain internal control and internal check.[K]
　　b） Explain the importance of internal financial
　　controls in an organisation.[K]
　　c） Describe the responsibilities of management for
　　internal financial control.[K]
　　d） Describe the features of effective internal
　　financial control procedures in an organisation,
　　including authorisation.[K]
　　e） Identify and describe the types of information
　　technology and information systems used by
　　the business organisation for internal control.[S]
　　f） Identify and describe features for protecting the
　　security of IT systems and software within
　　business.[S]
　　g） Describe general and application systems
　　controls in business.[K]
　　7. Fraud and fraudulent * and their
　　prevention in business.
　　a） Explain the circumstances under which fraud is
　　likely to arise.[K]
　　b） Identify different types of fraud in the
　　organisation.[K]
　　c） Explain the implications of fraud for the
　　organisation.[K]
　　d） Explain the role and duties of individual
　　managers in the fraud detection and prevention
　　process.[K]
　　e） Define the term money laundering.[K]
　　f） Give examples of recognised offences under
　　typical money laundering regulations.[K]
　　g） Identify methods for detecting and preventing
　　money laundering.[K]
　　h） Explain how suspicions of money laundering
　　should be reported to the appropriate
　　authorities.[K]
　　D LEADING AND MANAGING INDIVIDUALS
　　AND TEAMS
　　1. Leadership, management and supervision
　　a） Define leadership, management and
　　supervision and explain the distinction between
　　these terms.[K]
　　b） Explain the nature of management:[K]
　　i） Scientific/classical theories of management
　　Fayol, Taylor
　　ii） The human relations school – Mayo
　　iii） The functions of a manager – Mintzberg,
　　Drucker
　　c） Explain the areas of managerial authority and
　　responsibility.[K]
　　d） Explain the situational, functional and
　　contingency approaches to leadership with
　　reference to the theories of Adair, Fiedler,
　　Bennis, Kotter and Heifetz.[K]
　　e） Describe leadership styles and contexts: using
　　the models of Ashridge, and Blake and
　　Mouton.[K]
　　2. Recruitment and selection of employees
　　a） Explain the importance of effective recruitment
　　and selection to the organisation.[K]
　　b） Describe the recruitment and selection process
　　and explain the stages in this process.[K]
　　c） Describe the roles of those involved in the
　　recruitment and selection processes.[K]
　　d） Describe the methods through which
　　organisations seek to meet their recruitment
　　needs.[K]
　　? ACCA 2014 All rights reserved.
　　12
　　e） Explain the advantages and disadvantages of
　　different recruitment and selection methods.[K]
　　f） Explain the purposes and benefits of diversity
　　and equal opportunities policies within the
　　human resources plan.[K]
　　g） Explain the practical steps that an organisation
　　may take to ensure the effectiveness of its
　　diversity and equal opportunities policy.[K]
　　3. Individual and group * in business
　　organisations
　　a） Describe the main characteristics of individual
　　and group *.[K]
　　b） Outline the contributions of individuals and
　　teams to organisational success.[K]
　　c） Identify individual and team approaches to
　　work.[K]
　　4. Team formation, development and
　　management
　　a） Explain the differences between a group and a
　　team.[K]
　　b） Explain the purposes of a team.[K]
　　c） Explain the role of the manager in building the
　　team and developing individuals within the
　　team.[K]
　　i） Belbin’s team roles theory
　　ii） Tuckman’s theory of team development
　　d） List the characteristics of effective and
　　ineffective teams.[K]
　　e） Describe tools and techniques that can be used
　　to build the team and improve team
　　effectiveness.[K]
　　5. Motivating individuals and groups
　　a） Define motivation and explain its importance to
　　the organisation, teams and individuals.[K]
　　b） Explain content and process theories of
　　motivation: Maslow, Herzberg, McGregor, and
　　Vroom.[K]
　　c） Explain and identify types of intrinsic and
　　extrinsic reward.[K]
　　d） Explain how reward systems can be designed
　　and implemented to motivate teams and
　　individuals.[K]
　　6. Learning and training at work
　　a） Explain the importance of learning and
　　development in the workplace.[K]
　　b） Describe the learning process: Honey and
　　Mumford, Kolb.[K]
　　c） Describe the role of the human resources
　　department and individual managers in the
　　learning process.[K]
　　d） Describe the training and development process:
　　identifying needs, setting objectives,
　　programme design, delivery and validation.[K]
　　e） Explain the terms ‘training’， ‘development’ and
　　‘education’ and the characteristics of each.[K]
　　f） List the benefits of effective training and
　　development in the workplace.[K]
　　7. Review and appraisal of individual performance
　　a） Explain the importance of performance
　　assessment.[K]
　　b） Explain how organisations assess the
　　performance of human resources.[K]
　　c） Define performance appraisal and describe its
　　purposes.[K]
　　d） Describe the performance appraisal process.[K]
　　e） Explain the benefits of effective appraisal.[K]
　　f） Identify the barriers to effective appraisal and
　　how these may be overcome.[K]
　　? ACCA 2014 All rights reserved.
　　13
　　E. PERSONAL EFFECTIVENESS AND
　　COMMUNICATION IN BUSINESS
　　1. Personal effectiveness techniques
　　a） Explain the importance of effective time
　　management.[K]
　　b） Describe the barriers to effective time
　　management and how they may be
　　overcome.[K]
　　c） Describe the role of information technology in
　　improving personal effectiveness.[S]
　　2. Consequences of ineffectiveness at work
　　a） Identify the main ways in which people and
　　teams can be ineffective at work.[S]
　　b） Explain how individual or team ineffectiveness
　　can affect organisational performance.[K]
　　3. Competence frameworks and personal
　　development
　　a） Describe the features of a ‘competence
　　framework’。[S]
　　b） Explain how a competence framework
　　underpins professional development needs.[S]
　　c） Explain how personal and continuous
　　professional development can increase
　　personal effectiveness at work.[S]
　　d） Explain the purpose and benefits of coaching,
　　mentoring and counselling in promoting
　　employee effectiveness [K]
　　e） Describe how a personal development plan
　　should be formulated, implemented, monitored
　　and reviewed by the individual.[S]
　　4. Sources of conflict and techniques for conflict
　　resolution and referral
　　a） Identify situations where conflict at work can
　　arise.[S]
　　b） Describe how conflict can affect personal and
　　organisational performance.[S]
　　c） Identify ways in which conflict can be
　　managed.[S]
　　5. Communicating in business
　　a） Describe methods of communication used in
　　the organisation and how they are used.[K]
　　b） Explain how the type of information differs and
　　the purposes for which it is applied at different
　　levels of the organisation: strategic, tactical
　　and operational.[K]
　　c） List the attributes of good quality information.[K]
　　d） Explain a simple communication model:
　　sender, message, receiver, feedback, noise.[K]
　　e） Explain formal and informal communication
　　and their significance in the workplace.[K]
　　f） Identify the consequences of ineffective
　　communication.[K]
　　g） Describe the attributes of effective
　　communication.[K]
　　h） Describe the barriers to effective
　　communication and identify practical steps that
　　may be taken to overcome them.[K]
　　i） Identify the main patterns of communication.[K]
　　F PROFESSIONAL ETHICS IN ACCOUNTING
　　AND BUSINESS
　　1. Fundamental principles of ethical *
　　a） Define business ethics and explain the
　　importance of ethics to the organisation and to
　　the individual.[K]
　　b） Describe and demonstrate the following
　　principles from the IFAC （IESBA） code of
　　ethics, using examples.[K]
　?。╥） Integrity
　?。╥i） Objectivity
　?。╥ii） Professional competence
　　（iv） Confidentiality
　?。╲） Professional *
　　c） Describe organisational values which promote
　　ethical * using examples.[K]
　　? ACCA 2014 All rights reserved.
　　14
　?。╥） Openness
　?。╥i） Trust
　?。╥ii） Honesty
　　（iv） Respect
　?。╲） Empowerment
　?。╲i） Accountability
　　d） Explain the concept of acting in the public
　　interest.[K].
　　2. The role of regulatory and professional bodies
　　in promoting ethical and professional standards
　　in the accountancy profession
　　a） Recognise the purpose of international and
　　organisational codes of ethics and codes of
　　conduct, IFAC （IESBA）， ACCA etc.[K]
　　b） Describe how professional bodies and
　　regulators promote ethical awareness and
　　prevent or punish illegal or unethical
　　*.[K]
　　c） Identify the factors that distinguish a profession
　　from other types of occupation.[1
　　d） Explain the role of the accountant in promoting
　　ethical *.[K]
　　e） Recognise when and to whom illegal, or
　　unethical conduct by anyone within or
　　connected to the organisation should be
　　reported [K]
　　3. Corporate codes of ethics
　　a） Define corporate codes of ethics.[K]
　　b） Describe the typical contents of a corporate
　　code of ethics.[K]
　　c） Explain the benefits of a corporate code of
　　ethics to the organisation and its employees.[K]
　　4. Ethical conflicts and dilemmas
　　a） Describe situations where ethical conflicts can
　　arise.[K]
　　b） Identify the main threats to ethical *.[K]
　　c） Outline situations at work where ethical
　　dilemmas may be faced.[K]
　　d） List the main safeguards against ethical threats
　　and dilemmas.[K]
　　? ACCA 2014 All rights reserved.
　　15
　　SUMMARY OF CHANGES TO F1/FAB
　　ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders including
　　employers, students, regulatory and advisory bodies and learning providers. These syllabus changes are effective
　　from February 2014 and thereafter will be updated on 1st September each year, from September 2015 onwards.
　　F1/FAB is being restructured with effect from February 2014, to introduce longer style questions. The new
　　examination will consist of two sections. Section A will contain 30 two mark objective questions and 16 one
　　mark objective questions. Section B will contain 6 four mark multi-task questions each of which will examine one
　　of the six main sections of the syllabus.
　　There are other changes to the syllabus to reflect the latest business and educational developments affecting this
　　paper. These are summarised in the table below.
　　Section and subject area Syllabus content
　　A1e） amended Identify the different types of business organisation and
　　their main characteristics:[K]
　　i） Commercial
　　ii） Not-for-profit
　　iii） Public sector
　　iv） Non-governmental organisations
　　v） Cooperatives
　　A4a） amended Define macro-economic policy and explain its objectives.[K]
　　A5d） amended Define perfect, competition, oligopoly, monopolistic
　　competition and monopoly.[K]
　　Old A9b） becomes new A9d） Describe the activities of an organisation that affect its
　　competitiveness:[K]
　　i） purchasing
　　ii） production
　　iii） marketing
　　iv） service
　　New A9b） added Identify the main elements within Porter’s
　　value chain and explain the meaning of a value network'.[K]
　　B2a） amended to include boundaryless
　　organisations and restructured slightly
　　Describe the different ways in which formal organisations
　　may be structured [K]:
　　（i） Entrepreneurial
　?。╥i） Functional
　　（iii） Matrix
　?。╥v） Divisional: （geographical, by product, or by
　　customer type）
　　（v） Boundaryless: （virtual, hollow or modular）
　　B2b） amended to include outsourcing and
　　offshoring and the shared services approach
　　Explain basic organisational structure
　　concepts:[K]
　　ii） Separation of ownership and management
　　ii） Separation of direction and management
　　iii） Span of control and scalar chain
　　iv） Tall and flat organisations
　?。╲） Outsourcing and offshoring,
　　（vi） Shared services approach
　　B5a） amended to refer to agency. Explain the agency concept in relation to corporate
　　governance.[K]
　　B5b） （i） amended to take into account executive
　　directors
　　Briefly explain the main recommendations of best practice
　　in effective corporate governance:[K]
　　i） Executive and non-executive directors
　　? ACCA 2014 All rights reserved.
　　16
　　Section and subject area Syllabus content
　　C2e） （i） amended Identify and describe the main audit and assurance roles in
　　business
　　i） internal audit
　　C4a） amended to update IAS 1 terminology and
　　to include sustainability and integrated reports
　　Explain the various business purposes for which the following
　　financial information is required:[K]
　?。╥） The statement of profit or loss
　?。╥i） The statement of financial position
　?。╥ii） The statement of cash flows
　?。╥v） Sustainability and integrated reports
　　D2f） and g） merged and old g） deleted Explain the purposes and benefits of diversity and equal
　　opportunities policies within the human resources plan.[K]
　　D4b） amended Explain the purposes of a team.[K]
　　D7g） deleted Explain how the effectiveness of performance appraisal may
　　be *uated.[K]
　　E4c） and d） merged and old c） deleted Identify ways in which conflict can be managed.[S]
　　E5a） deleted Define communications.[K]
　　E5b） amended Describe methods of communication used in the organisation
　　and how they are used.[K]
　　E5g） amended Identify the main patterns of communication.[K]