ACCA学习资料-BT技术文章

BT是ACCA考试中至为基础的一门考试，主要介绍的是现代商业企业及其所处环境、会计师在企业中的角色,以及会计师的职业道德与社会责任。

作为应用知识阶段的第一门考试,它的考试难度并不是很大,但考试的内容却比较繁杂。对于这类考试，ACCA官方给大家准备了以下技术文章，帮助大家快速拿下BT这门考试。

Internal controls

The purpose of this article is to provide an overview of internal control, with particular emphasis on topics relevant to Part C of the F1/FAB syllabus. 

Mintzberg's theory

Part B of the F1/FAB syllabus is concerned with the study of structure, functions and governance. This article focuses on the Mintzberg model, which breaks down into five

Organisations

The F1 syllabus includes the theory and related topics. Candidates must be familiar with the structures that can be adopted, as well as related concepts such as departmentalisation, divisionalisation, centralisation and decentralisation, span of control, scalar chain and tall and This article provides an overview of some of these concepts.

The role of marketing

F1/FAB candidates need to have an understanding of the functions of all the main departments in a . This article focuses on and defines the role of marketing, the marketing mix, and the relationship between the marketing plan and the strategic plan.

Corporate governance: the board of directors and

This article introduces corporate governance and some of the basic concepts that underpin it, and explains the roles of the board of directors, the different types director and .

Communicating core values and mission 

This article focuses on the syllabus area relating to ’s core values and mission to the public, shareholders and employees. This is an objective which can easily get overlooked in the rush to master environmental analyses, strategic choice and outsourcing decisions.

Introduction to microeconomics

This article provides a broad overview of the important areas of microeconomics, introducing the key principles to those who have not previously studied the topic, while offering an update to those who have.

A question of ethics

This article gives an overview of professional ethics, a vitally important aspect of the work of the accountant - and new addition to the Paper F1/FAB syllabus from December 2011.

– part 1

The first part of two articles broadly describes the generic characteristics of

– part 2

In the second part of two articles, we take a specific and deeper look at charities, which are one of the more important types of

Understanding the importance of appraisals

The three main purposes of appraisals.

Theories of leadership style

The main approaches to leadership.

The importance of teams

The theories of team development.

Understanding Herzberg's motivation theory

Herzberg's motivation theory explained.

Equal opportunities

An outline of the approaches for management of diversity.

Let's get motivated

An explanation of how management theories on motivation can be applied in the workplace.