F1 bpp study text (august 2020) by (www.ACCAGlobalBox.com)
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Foundations in
Accountancy/
ACCA
BPP Learning Media is an ACCA Approved Content Provider for the Foundations in
Accountancy qualification. This means we work closely with ACCA to ensure this
Interactive Text contains the information you need to pass your exam.
In this Interactive Text, which has been reviewed by the ACCA examining team, we:
Highlight the most important elements in the syllabus and the key skills you need
Signpost how each chapter links to the syllabus and the study guide
Provide lots of exam focus points demonstrating what the examining team will
want you to do
Emphasise key points in regular fast forward summaries
Test your knowledge in quick quizzes
Examine your understanding in our practice question bank
Reference all the important topics in our full index
BPP's Practice & Revision Kit also supports Accountant in Business syllabus.
FOR EXAMS FROM 1 SEPTEMBER 2019 TO 31 AUGUST 2020
ACCOUNTANT IN
BUSINESS (FAB/AB)
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3. CONTENTS
iii
Contents
Page
Introduction
Helping you to pass .......................................................................................................................v
Chapter features ........................................................................................................................... vi
Studying FAB/AB ......................................................................................................................... vii
The Computer-Based Examination .................................................................................................. ix
Tackling Multiple Choice Questions..................................................................................................x
Part A The business organisation, its stakeholders and the external environment
1 Business organisations and their stakeholders .......................................................................... 3
2 The business environment ................................................................................................... 19
3 The macroeconomic environment ......................................................................................... 57
4 Microeconomic factors......................................................................................................... 85
Part B Business organisation structure, functions and governance
5 Business organisation, structure and strategy ....................................................................... 123
6 Organisational culture and committees................................................................................ 145
7 Corporate governance and social responsibility ..................................................................... 177
Part C Accounting and reporting systems, controls and compliance
8 The role of accounting....................................................................................................... 199
9 Control, security and audit ................................................................................................. 235
10 Identifying and preventing fraud ......................................................................................... 267
Part D Leading and managing individuals and teams
11 Leading and managing people............................................................................................ 293
12 Recruitment and selection.................................................................................................. 319
13 Diversity and equal opportunities........................................................................................ 343
14 Individuals, groups and teams............................................................................................ 355
15 Motivating individuals and groups....................................................................................... 377
16 Training and development.................................................................................................. 397
17 Performance appraisal....................................................................................................... 419
Part E Personal effectiveness and communication in business
18 Personal effectiveness and communication .......................................................................... 435
Part F Professional ethics in accounting and business
19 Ethical considerations ....................................................................................................... 475
Practice question bank ......................................................................................................................... 513
Practice answer bank ........................................................................................................................... 533
Bibliography.......................................................................................................................................... 547
Index ..................................................................................................................................................... 553
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