本书由融跃教育ACCA研究院ACCA师资部倾力打造，由经验丰富的一线授课教师结合历年考纲的重难点、考生反馈的疑难点和老师自己的讲义笔记等汇编而成。该知识精要涵盖ACCA各科目考试的重要知识点，并对知识点进行逐一讲解，全书采用中英文双语结合的方式撰写。同时，对各个知识模块搭配了相关的考点提示，对经典例题和考题配备了老师的解题技巧。本书由专家团队精心打造，重难点突出，能够帮助学生快捷高效地备考，帮助考生顺利通过考试。
BT BUSSINESS AND TECHNOLOGY
Part A The business organization, its stakeholders and the external environment
Chapter 1 Business organizations
Chapter 2 Stakeholders in business organization
Chapter 3 Political and legal factors affecting business
Chapter 4 The macro-economic environment
Chapter 5 The micro-economic environment
Chapter 6 Social-cultural, technological and environmental factors
Chapter 7 Business analysis models
Part B Business organization structure, functions and governance
Chapter 8 Business organization and its structure
Chapter 9 Basic organisational structure concepts
Chapter 10 Types of business organisation structure
Chapter 11 Function of main dePartments in business organization
Chapter 12 Organizational culture
Chapter 13 Committees in business organization
Chapter 14 Corporate governance and social responsibility
Part C Accounting and reporting systems,controls and compliance
Chapter 15 Function of accounting in business
Chapter 16 Law and regulation governing accounting
Chapter 17 Financial systems and procedures
Chapter 18 Information technology and information systems
Chapter 19 IT systems security and safety
Chapter 20 Fraud and fraudulent behaviour and their prevention in business
Part D Leading and management individuals and teams
Chapter 21 Nature of management
Chapter 22 Leadership and styles
Chapter 23 Recruitment and selection of employees
Chapter 24 Equal opportunities and managing diversity
Chapter 25 Individual and group behaviour in business organisation
Chapter 26 Team formation, development and management
Chapter 27 Motivating individuals and groups
Chapter 28 Training and development
Chapter 29 Review and appraisal of individual performance
Part E Personal effectiveness and communication in business
Chapter 30 Personal effectiveness techniques
Chapter 31 Communication in business
Chapter 32 Conflicts in business
Part F Professional ethics in accounting and business
Chapter 33 Ethical consideration
MA MANAGEMENT ACCOUNTING
Chapter 1 Accounting for management
Chapter 2 Sources of data
Chapter 3 Presenting information
Chapter 4 Type of cost and cost behaviour
Chapter 5 Forecasting
Chapter 6 Accounting for materials
Chapter 7 Accounting for labour
Chapter 8 Accounting for overhead
Chapter 9 Absorption costing and marginal costing
Chapter 10 Process costing
Chapter 11 Job, batch and service costing
Chapter 12 Alternative costing principles
Chapter 13 Budgeting
Chapter 14 Standard costing
Chapter 15 Variance analysis
Chapter 16 Performance measurement
FA FINANCIAL ACCOUNTING
Chapter 1 Introduction of accounting
Chapter 2 The regulatory framework
Chapter 3 Conceptual framework
Chapter 4 Sources, records and books of prime entry
Chapter 5 Ledger accounts and double entry
Chapter 6 From trial balance to financial statements
Chapter 7 Sales and purchases
Chapter 8 Inventory
Chapter 9 Tangible assets
Chapter 10 Intangible assets
Chapter 11 Accruals and prepayments
Chapter 12 Provisions and contingencies
Chapter 13 Irrecoverable debts and allowance
Chapter 14 Control accounts
Chapter 15 Bank reconciliation
Chapter 16 Correction of errors
Chapter 17 Incomplete records
Chapter 18 Preparation of financial statements for sole traders
Chapter 19 Introduction to company accounting
Chapter 20 Preparation of financial statements for companies
Chapter 21 Events after the reporting period
Chapter 22 Statement of cash flow
Chapter 23 Introduction of group
Chapter 24 The consolidated statement of financial position
Chapter 25 The consolidated statement of profit or loss
Chapter 26 Interpretation of financial statements
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