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課程大綱
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1.Introduction
CH1 Introduction
1.Business organisations and their stakeholders
CH 2 Business organisations and their stakeholders 1
CH 2 Business organisations and their stakeholders 2
1.Financial department and its function
CH 3 Financial department and its function
1.Auditing
CH4 Auditing1
CH4 Auditing2
1.Business analysis
CH5 Business analysis1
CH5 Business analysis2
1.Costing and pricing
CH6 Costing and price1
CH6 Costing and price2
1.Budgeting
CH7 Budgeting
1.Financing
CH8 Financing
1.Investing
CH9 Investing
1.Taxation
CH10 Taxation
1.Hard skills and soft skills in workplace
CH11 Hard skills and soft skills
1.前導課
1-認識ACCA
2-1 ACCA科目介紹-F階段
2-2 ACCA科目介紹-P階段
3-ACCA知識串聯
4-ACCA學習規劃
5-ACCA職業發展
6-如何注冊成為ACCA學員
7-My ACCA介紹
8-ACCA官網常見功能介紹（英國官網&中國官網）
9-如何報考考試，取消考試，下載準考證
10-ACCA機考主觀題軟技能
1.持證課
1-申請初級&高級商業會計證書
2-EPSM介紹
3-申請OBU學士學位
4-申請UOL碩士學位
5-ACCA會員申請指南
1.Business and Technology
0-1. Introduction
2.Chapter 1 Business organisations and their stakeholders
1-1. Definition of organization&The reason for the existence of an organization
1-2. Types of organization-1
1-3. Types of organization-2
1-4. Types of organization-3
1-4. Types of organization-3
1-6. Stakeholders conflict and management of stakeholders-1
1-7. Stakeholders conflict and management of stakeholders-2
1-8. Question
3.Chapter 2 The business environment
2-1. Business environment
2-2. SWOT analysis &Porter’s Five Competitive Forces model
2-3. Porter’s Value chain analysis&Value network
2-4. The political environments
2-5. Social and demographic factors-1
2-6. Social and demographic factors-2
2-7. Question
4.Chapter 3 The legal framework
3-1. Legal factors
3-2. Data protection and security
3-3. Consumer protection
3-4. Question
5.Chapter 4 The Marco-economics environment
4-1. Definition of Marco-economics
4-2. The business cycles
4-3. The objectives of Marco-economics-1
4-4. The objectives of Marco-economics-2
4-5. The objectives of Marco-economics-3
4-6. The objectives of Marco-economics-4
4-7. The objectives of Marco-economics-5
6.Chpater 5 Micro-economics factors
5-1. Definition of micro-economics&Utility
5-2. Demand-1
5-3. Demand-2
5-4. Supply-1
5-5. Supply-2
5-6. Equilibrium price
5-7. Types of market
5-8. Questions-1
5-9. Questions-2
5-10. Questions-3
5-11. Questions-4
5-12. Questions-5
7.Chapter 6 Business organization structure
6-1. The informal and informal business organization
6-2. Business organization design-1
6-3. Business organization design-2
6-4. Business organization design-3
6-5. Business organization design-4
6-6. Business organization design-5
6-7. Functions of department-1
6-8. Functions of department-2
6-9. Functions of department-3
6-10. Functions of department-4
6-11. Questions
8.Chapter 7 Organizational culture and committees
7-1. Organizational culture-1
7-2. Organizational culture-2
7-3. Organizational culture-3
7-4. Committees-1
7-5. Committees-2
7-6. Committees-3
7-7. Questions
9.Chapter 8 Corporate governance and social responsibility
8-1. Corporate governance-1
8-2. Corporate governance-2
8-3. Role of the BOD
8-4. Corporate social responsibility (CSR)
10.Chapter 9 Role of accounting
9-1. Accounting-1
9-2. Accounting-2
9-3. Comparison of different software applications-1
9-4. Comparison of different software applications-2
11.Chapter 10 Control, security and audit
10-1. Definition of internal control system
10-2. Sales cycle&Purchases cycle-1
10-3. Sales cycle&Purchases cycle-2
10-4. Payroll system&Inventory system
10-5. Internal audit&External audit
10-6. IT system security and safety
10-7. Impact of financial technology (Fintech) on accounting systems&Internal checks
10-8. Information systems
10-9. Questions
12.Chapter 11 Identifying and preventing fraud
11-1. Fraud-1
11-2. Fraud-2
11-3. Systems for preventing and detecting fraud
11-4. Money laundering
11-5. Questions
13.Chapter 12 Leading and managing
12-1. Leadership, management and supervision
12-2. Theories of management-1
12-3. Theories of management-2
12-4. Trait (qualities) theory
12-5. Style theory
12-6. Contingency approaches to leadership
12-7. Questions
14.Chapter 13 Recruitment and selection
13-1. Definition of recruitment and selection
13-2. Job analysis
13-3. Advertising vacancies
13-4. Selection methods
13-5. Discrimination
13-6. Managing diversity
13-7. Questions
15.Chapter 14 Individual group and teams
14-1. Individual
14-2. Group&Team
14-3. Team member roles-1
14-4. Team member roles-2
14-5. Team building
14-6. Evaluating team effectiveness
14-7. Questions
16.Chapter 15 Motivating individuals and groups
15-1. Maslow’s hierarchy of needs
15-2. MeGregor’s theory X and Y
15-3. Herzberg’s two-factor theory-1
15-4. Herzberg’s two-factor theory-2
15-5. Process theory&The reward packages
15-6. Questions
17.Chapter 16 Training and developments
16-1. Learning theories
16-2. The learning organization
16-3. Systematic approach to training and developing
16-4. Questions
18.Chapter 17 Performance appraisals
17-1. The purpose and process of performance appraisal
17-2. Types of appraisal system
17-3. The techniques of appraisal&The appraisal interviews
17-4. Interview approaches&Barriers to effective appraisal
19.Chapter 18 Personal effectiveness and communications
18-1. Effective time management
18-2. Competence frameworks and personal development
18-3. Sources of conflict and solutions
18-4. Communication in business-1
18-5. Communication in business-2
18-6. Questions
20.Chapter 19 Ethical considerations
19-1. Approaches to ethics&Management accountability
19-2. Ethics management in organization
19-3. Professional ethics
19-4. Ethical threat
1.Introduction
Introduction
2.Chapter 1 Accounting for management
1-1. The managerial processes of planning, controlling and decision making
1-2. Management accounting and Financial accounting
3.Chapter 2 Data and information
2-1.Types of data
2-2.sources of data
2-3.Impact of the general economic environment on costs/revenues
2-4.Good information
2-5.Types of information
4.Chapter 3 Presenting information
3-1. Report
3-2. Tables and diagrams
5.Chapter 4 Cost classification and behaviour
4-1.1 Cost classification-1
4-1.2 Cost classification-2
4-1. Cost classification-exmple
4-2. Cost codes
4-3. Cost objects, cost units and Responsibility centres
6.Chapter 5 Summarising and analysing data
5-1.Big data
5-2.Group and ungrouped data
5-3.Averages
5-4.Dispersion
5-5.Expected values
5-6.Normal distribution
5-7.Spreadsheets
7.Chapter 6 Forecasting
6-0.chapter 6 introduction
6-1. Sampling
6-2. High - low method
6-3. Linear regression analysis
6-4. Index numbers
6-5.1 Time series analysis-1
6-5.2 Time series analysis-2
6-6. Forecasting problems
8.Chapter 7 Accounting for materials
7-0.chapter 7 introduction
7-1.Accounting for materials-1
7-1.Accounting for materials-2
7-2.Inventory valuation methods
7-3.1 Inventory problems-purchasing&holding cost
7-3.2 Inventory problems-ordering cost
7-3.3 Inventory problems-EOQ
7-3.4 Inventory problems-bulk purchase discounts
7-3.5 Inventory problems-EBQ
7-3.6 Inventory problems-When to reorder？
7-3.7 Inventory problems-What stock control system to use
7-4.Ledger entries for material cost
7-5.chapter 7 round up
9.Chapter 8 Accounting for labour
8-1.Remuneration methods
8-2.Direct vs Indirect labour cost
8-3.Labour turnover
8-4.Efficiency,capacity and production volume ratios
8-5.Ledger entries for labour cost
8-6.chapter 8 round up
10.Chapter 9 Accounting for overheads
9-0.chapter 9 introduction
9-1.Absorption costing
9-2.1 The absorption costing process-Allocation&Apportionment
9-2.2 The absorption costing process-Reapportionment
9-2.3 The absorption costing process-Absorption
9-3.Under Over absorption of overheads
9-4.Ledger entries for overheads
9-5.chapter 9 round up
11.Chapter 10 Absorption and marginal costing
10-1.Absorption costing vs marginal costing
10-2.Profit statements
10-3.Reconciling profit
10-4.Advantages and disadvantages of absorption costing and marginal costing
12.Chapter 11 Job, batch, process and service costing
11-1. Job costing
11-2. Batch costing
11-3. Process costing-normal loss
11-3. Process costing-abnormal loss&gain
11-3. Process costing-closing WIP only
11-3. Process costing-both opening and closing WIP
11-3.Process costing-exercise
11-4. Joint and by-products
11-5. Service costing
11-6. chapter 11 round up
13.Chapter 12 Alternative costing methods
12-1. Activity-based costing (ABC)
12-2. Life cycle costing
12-3. Target costing
12-4. Cost management
12-5. Total quality management (TQM)
12-6. chapter 12 round up
14.Chapter 13 Standard costing
13-1. Budgetary planning and control system
13-2. Preparation of budgets
13-3. Fixed and flexible budgets
13-4. Budgets and people
13-5. chapter 13 round up
15.Chapter 14 Project appraisal
14-1. Interest
14-2. Investment appraisal techniques
14-3. Relevant costing
14-4. chapter 14 round up
16.Chapter 15 Variance analysis
15-1. Standard costing
15-2. Variance calculation and analysis
15-3. Reconciliation
15-4. chapter 15 round up
17.Chapter 16 Performance measurement overview
16-1. Mission and objectives
16-2. Critical success factors
16-3. Short-termism
16-4. Benchmarking
16-5. External conditions
16-6. chapter 16 round up
18.Chapter 17 Financial performance measurement
17-1. Performance measures
17-2. Management performance measures
17-3. chapter 17 round up
19.Chapter 18 Non-financial performance measurement
18-1. Non-financial performance measures
18-2. Performance measures for services
18-3. Performance measures for not-for-profit organisations
18-4. The balanced scorecard
18-5. chapter 18 round up
20.Section B
Section B
1.Introduction
00-Introduction
2.Chapter 1 Introduction To Financial Accounting
1-1. Definition & Types of accounting
1-2. Types of business entities
1-3. Financial statements-Assets & Liabilities
1-4. Financial statements-Capital
1-5. Users of Financial statements & Corporate govenance
3.Chapter 2 The Regulatory Framework
2-1. Regulatory framework
4.Chapter 3 The IASB’s Conceptual Framework
3-1. Underlying assumption
3-2. Fundamental qualitative characteristics
3-3. Enhancing qualitative characteristics & Concepts
5.Chapter 4 The Double-entry Book-keeping
4-1. Rules-Assets, liabilities & capital
4-2. Rules-Income & Expense
4-3. Trading
4-4. Exercises
4-5. Balance of accounts
6.Chapter 5 The Accounting System
5-1. Business documents
5-2. Exercises
5-3. Accounting systems
7.Chapter 6 Trading and Sales tax
6-1. Trading
6-2. Sales tax-Principles
6-3. Sales tax-Accounting treatment
8.Chapter 7 Inventory
7-1. Definition & Valuation
7-2. Exercises
7-3. First in, first out (FIFO)
7-4. Average cost (AVCO)
7-5. Exercises
9.Chapter 8 Tangible Non-Current Assets
8-1.Definition, recognition & initial measurement
8-2. Depreciation methods
8-3. Accounting for depreciation
8-4. Revaluation
8-5. Disposal
8-6. Part exchange & Disclosure
10.Chapter 9 Intangible Non-Current Assets
9-1. Intangible assets
9-2. Exercises
11.Chapter 10 Accruals And Prepayments
10-1. Accrued & Prepaid expense
10-2. Relevant ledger accounts
10-3. Accrued & Deferred income
12.Chapter 11 Irrecoverable Debts And Allowance
11-1. Bad debts & Recovered
11-2. Allowance for receivables
11-3. Exercises
13.Chapter 12 Provision And Contingencies
12-1. Provisions
12-2. Contingencies
14.Chapter 13 Capital Structure And Finance Costs
13-1. Share capital
13-2. Reserves
13-3. Revaluation
13-4. Bonus and right issue
13-5. Long-term borrowings
13-6. Income tax
15.Chapter 14 Trial Balance & Correction Of Errors
14-1. Types of errors
14-2. Correction of errors
14-3. Exercises
16.Chapter 15 Cash & Bank Reconciliation
15-1. Petty cash
15-2. Bank reconciliation
15-3. Exercises
17.Chapter 16 Control Account And Reconciliation
16-1. Control account
16-2. Discounts
16-3. Other entries
16-4. Control account reconciliation
16-5. Supplier statement reconciliation
18.Chapter 17 Preparation Of Financial Statements For Sole Trader
17-1. Preparation-Illustration 1
17-2. Preparation-Illustration 2
19.Chapter 18 Preparation Of Financial Statements For Companies
18-1. A complete set of Financial Statements
18-2. Exercises
20.Chapter 19 Events After The Reporting Period
19-1. Events after reporting period
19-2. Exercises
21.Chapter 20 Statement Of Cash Flows
20-1. Proforma
20-2. Preparation-Illustration
20-3. Exercises
22.Chapter 21 Incomplete Records
21-1. Cost structure
21-2. Credit sales & purchases
21-3. Accounting equation
23.Chapter 22 Introduction to Consolidated Financial Statements
22-1. Types of investments
22-2. Investment in associate
24.Chapter 23 The Consolidated Statement Of Financial Position
23-1. Basic principle
23-2. Goodwill
23-3. Non-controlling interest
23-4. Fair value adjustments
23-5. Intra-group trading
23-6. Preparation of CSOFP
23-7. Exercises
25.Chapter 24 The Consolidated Statement Of Profit or Loss
24-1. CSOPL
24-2. Intra-group trading
24-3. Mid-acquisition
26.Chapter 25 Interpretation Of Financial Statements
25-1. Profitability & Liquidity ratio
25-2. Efficiency & Position ratio
25-3. Limitation of ratio
1.The Introduction of LW
The Introduction of LW
2.Chapter 1 Law and the legal system
1-1.What is law
1-2 Types of law
1-3.Structure of the courts
3.Chapter 2 Sources of law
2-1.Case law
2-2.Legislation
2-3.Statutory interpretation
2-4.Human Rights Act 1998
4.Chapter 3-4 Formation of contract
3-1.The nature of a simple contract
3-2.Agreement
3-3.Consideration
3-4.Intention to create legal relations
3-5.Doctrine of privity
5.Chapter 5 Content of contracts
5-1 Terms and representations
5-2 Sources of terms
5-3 Classification of contract terms
5-4 Exclusion clauses
6.Chapter 6 Breach of contract and remedies
6-1 Discharge of contract
6-2 Breach of contract
6-3 Common law remedies
6-4 Equitable remedies
7.Chapter 7 The law of torts and professional negligence
7-1 Tort and other wrongs
7-2 Tort of negligence
7-3 Liability for negligence
7-4 Professional negligence
8.Chapter 8 Contract of employment
8-1 Employment and self-employment
8-2 Employment contract and rights and duties
9.Chapter 9 Dismissal and redundancy
9-1 Dismissal
9-2 Redundancy
10.Chapter 10 Agency law
10-1 Definition of agent
10-2 Formation of agency relationship
10-3 Authority of the agent
10-4 Termination of agency
10-5 Liability of the agent for contracts formed
11.Chapter 11 Partnership
11-1 The introduction of Partnership
11-2 Unlimited Partnership
11-3 Limited Partnership
11-4 Limited Liability Partnership
12.Chapter 12 Corporations and legal personality
12-1 Sole traders
12-2 Company
12-3 Lifting the veil of incorporation
12-4 Types of company
13.Chapter 13 Company formation
13-1 Promoters 公司發起設立人
13-2 Pre-incorporation contracts 公司成立前所訂立的合同
13-3 Company registration procedures 公司登記設立程序
13-4 Statutory books, records and returns 法定登記簿、會計記錄及申報
14.Chapter 14 Constitution of company
14-1 Constitution of a company 公司章程
14-2 Company Objects and capacity 目的條款、經營范圍
14-3 Company name 公司名稱
15.Chapter 15 Share capital
15-1 The nature of shares and capital
15-2 Types of shares
15-3 Class rights
15-4 Allotment of shares
15-5 Issue shares-Payment for shares
16.Chapter 16 Loan capital
16-1 Borrowing
16-2 Charge
17.Chapter 17 Capital maintenance and dividend law
17-1 Capital maintenance
17-2 Dividend law
18.Chapter 18 Company directors
18-1 Directors
18-2 Appointment, disqualification and removal
18-3 Duties of directors
18-4 Power of directors
19.Chapter 19 Other company officer
19-1 Company secretary
19-2 Company auditor
20.Chapter 20 Company meetings and resolution
20-1 Company meetings
20-2 Resolutions
21.Chapter 21 Insolvency and administration
21-1 Winding up and liquidation
21-2 Administration
22.Chapter 22 Fraudulent and criminal behaviour
22-1 Insider dealing 內幕交易罪
22-2 Market abuse 市場操縱
22-3 Money laundering 洗錢罪
22-4 Fraudulent and wrongful trading 欺詐交易罪及過錯交易
22-5 Bribery 賄賂
22-6 Other offences
1.機考平臺操作指南
ACCA官網登錄方法
ACCA官網機考操作 PM-FM
2. Introduction
Introduction
3.Chapter 1 Strategic Management Accounting
1-1 Management activities & Three levels of management
4.Chapter 2 Managing Information
2-1 Source of information & Cost of information & Communication of information & Controls and security
5.Chapter 3 Information System
3-1 Information systems & Types of performance management information systems
6.Chapter 4 Data Analysis
4-1 Termination & 5 Vs for Big data & Big data pyramid & Opportunities and chanllenges for big data
7.Chapter 5 Activity based costing
5-1 Quick review of AC and MC
5-2 Nature of activity based costing & Advantages and disadvantages of ABC & When to use ABC
8.Chapter 6 Life cycle costing
6-1 What is Life Cycle Costing & Characteristics of each stage & Mismanaging return of life cycle costing & Advantages of LCC
6-2 LCC case practice
9.Chapter 7 Target costing
7-1 What is target costing & Steps for target costing & Closing cost gap & Benefits of target costing & Target costing in servic
7-2 Target costing case practice
10.Chapter 8 Throughput accounting
8-1 What is throughput accounting & Theory of constraints (TOC) & Throughput accounting ratio
11.Chapter 9 Environmental costing
9-1 EMA issues & Classification of environmental costs & Accounting for environmental costs
12.Chapter 10 Relevant Cost for Decision Making
10-1.1 Relevant costs
10-1.2.Relevant costs-for material
10-1.3 Relevant costs-for labor
10-2 Minimum price decision
10-3.Make or buy decisions practice
10-3.Make or buy decisions
10-4.Outsourcing decisions
10-5 Shut down decisions
10-5.Shut down decisions practice
10-6.Further processing decision practice
10-6.Further processing decision
13.Chapter 11 Limiting Factor Decisions
11-1.Review：Make or buy decisions with one limiting factor
11-2.Production plan with One limiting factor
11-2.Production plan with One limiting factor practice 1
11-2.Production plan with One limiting factor practice 2
11-2.Production plan with One limiting factor practice 3
11-3.1 Production plan with Multiple limiting factors：linear programming
11-3.2 Production plan with Multiple limiting factors：linear programming practice
11-4.Slack and shadow price
14.Chapter 12 Pricing decisions
12-1.Factors affecting pricing decisions
12-2.Demand curve & price elasticity of demand PED
12-3.Optimal pricing and output policy
12-4.Pricing strategy
15.Chapter 13 Cost Volume Analysis
13-1.1 CVP analysis in single product situation-Formulars
13-1.2 CVP analysis in single product situation-Charts
13-2.1 CVP analysis in multi-product situation-Formulars
13-2.2 CVP analysis in multi-product situation-Charts
13-3.Advantages and disadvantages of CVP analysis
16.Chapter 14 Risk and Uncertainty
14-1.General knowlege about risk and Uncertainty
14-2.Expected values
14-3.Value of perfect information
14-4.3 M decision rules
14-5.Sensitivity analysis
14-6.Monte Carlo Simulation
14-7.Decision tree
17.Chapter 15 Budgeting systems
15-1.Plan and control cycle
15-2.Objectives of budgets
15-3.Information used in budgeting
15-4.Budgeting systems and uncertainty
15-5.Probabilistic budgeting
18.Chapter 16 Approaches to Budgeting
16-1.Fixed, flexible and flexed budgets
16-1.1 Fixed, flexible and flexed budgets practice
16-2.Rolling (continuous) budgets
16-3.Incremental budgeting vs zero based budgeting
16-3.1 Incremental budgeting vs zero based budgeting practice
16-4.Activity based budgeting (ABB)
16-5.Beyond budgeting (BB)
16-6.Selecting a suitable budgetary system
16-7.Changing a budgetary system
19.Chapter 17 Quantitative Analysis in Budgeting
17-1.Correlation
17-2.High-low method
17-3.Regression analysis
17-4.Time series analysis
17-5.1 Learning curve model
17-5.2 Learning curve model practice
20.Chapter 18 Standard Costing
18-1.Purpose of standard costing
18-2.Types of standards
18-3.Problems of standard costing in modern environment
21.Chapter 19 Variance Analysis
19-1.Basic variance analysis
19-1.1 Basic variance analysis practice
19-2.Learning effect in variance analysis
19-3.1 Planning and operational variances for material&labor cost
19-3.2 Planning and operational variances for material&labor cost practice
19-3.3 Planning and operational variances for sales
19-3.4 Planning and operational variances for sales practice
19-4.1 Material mix and yield variances
19-4.2 Material mix and yield variances practice
19-5.Sales mix and quantity variances
22.Chapter 20 Financial and non-financial performance evaluating
20-1.FPIs analysis
20-2.NFPIs analysis
20-3.1 Further issues of performance evaluation
20-3.2 Further issues of performance evaluation practice
23.Chapter 21 Balanced Scorecard
21-1.Description of BSC
21-2.1 Benefits and problems of BSC
21-2.2 Benefits and problems of BSC practice
24.Chapter 22 Building Block Model
22-1.1 Description of BBM
22-1.2 Description of BBM practice
25.Chapter 23 Divisional Performance
23-1.Responsibility centers and divisional performance measures
23-2.Transfer pricing between divisions
26.Chapter 24 Performance Measurement in NPO
24-1.Objectives for NFPOs
24-2.Problems with performance measurement of NPO
24-3.Performance for NPO
1.機考平臺操作指南
ACCA官網登錄方法
ACCA官網機考操作 PM-FM
2.Introduction
0 Introduction
3.Chapter 1 The Uk tax system
1-1 The overall function and purpose of tax
1-2 Types of tax
1-3 Overall structure and UK tax system
1-4 Sources of revenue law and practice
1-5 Tax avoidance and tax evasion
1-6 Ethical and professional approach
4.Chapter 2 Outline of Income Tax
2-0 Introduction
2-1 The Uk resident
2-2 Fiscal year (Tax year)
2-3 Lay out of income tax computation
2-4 Classification of income
2-5 Qualifying Interest Paid (Deductible interest)
2-6 Personal allowance (PA)
2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)
2-7 Tax rate
2-9 Spouse special arrangements
2-10 Accrued income scheme
2-11 In class exercise
5.Chapter 3 Trading Incomes
3-0 Introduction
3-1 The badges of trade
3-2 Pro forma for tax adjusted trading profit
3-3 Adjustment of expenditure
3-4 Adjustment of expenditure
3-5 Cash basis for small business
6.Chapter 4 Basis of Assessment
4-0 Introduction
4-1 Basis period & Tax year & Period of account
4-2 Current year basis(CYB)
4-3 Opening basis year rules
4-4 Overlap profit
4-5 Closing basis year rules
4-6 Choice of accounting date-first time
4-7 Loss in the early years of trad
7.Chapter 5 Capital Allowances
5-0 Introduction
5-1 Defination of Capital allowance
5-2 Classification of plant & machinery
5-3 Allowance
8.Chapter 6 Property Income
6-1 Property bussiness income
6-2 Rent a room relief.
6-3 Furnished holiday letting profit
9.Chapter 7 Reliefs for individual trading losses
7-0 Introduction
7-1 Trading profit assessment
7-2 Carry forward trade loss relief
7-3 Trade loss relief against general income
7-4 Trade loss relief against capital gain
7-5 Losses in the early year
7-6 Terminal trade loss relief
7-7 The choice between loss reliefs
10.Chapter 8 Partnership
8-1 Assessment of partnerships to tax
8-2 Change in member of partnership
8-3 Loss reliefs for partners
11.Chapter 9 Benefits
9-1 General rule
9-2 Living accommodation benefit
9-3 Living expenses of living accommodation
9-4 Company car and fuel benefit
9-5 Beneficial loan
9-6 Private use
9-7 Other benefits
9-8 Exmept benefits
12.Chapter 10 Employment income
10-1?Employment?and?self?employment
10-2 Basis of assessment for employment income
10-3 Allowable deductions
10-4 Statutory approved mileage allowances
10-5 The PAYE system
13.Chapter 11 National insurance contribution and pension
11-1 Scope of national insurance contribution
11-2 Choice of business medium
11-3 Types of pension scheme
11-4 Tax relief rules for pension
11-5 Annual allowance
11-6 Lifetime allowance
14.Chapter 12 Self-assessment: individuals
12-1 Self-assessment system introduction
12-2 Tax return
12-3 Payment of income tax and CGT
12-4 HMRC power
15.Chapter 13 Outline of Corporation tax
13-1 Company Residence
13-2 Accounting Period
13-3 Layout of a corporation tax computation
13-4 Tax rate
13-5 Dividends income
13-6 Long periods of account
16.Chapter 14 Computing the corporation tax
14-1 Trading income
14-2 Property income
14-3 Interest income & interest payable
14-4 Miscellaneous income
14-5 Qualifying Charitable Donation
14-6 Dividend paid & dividend received
17.Chapter 15 Relief for corporation trading losses
15-1 Carry forward trade loss relief
15-2 Trade loss relief against total profit
15-3 Terminal trade loss relief
15-4 Factors influencing choice of loss relief
15-5 Capital losses
15-6 Property business losses
18.Chapter 16 Groups of companies
16-1 Assiciated companies(≥50%）
16-2 75%subsidiaries(group relief group)
16-3 Chargeable gain group
19.Chapter 17 Self-assessment: companies
17-1 Tax return
17-2 Payment of corporation tax and interest
20.Chapter 18 Chargeable gain: individual
18-1 Chargeable persons, disposals and assets
18-2 Computing a gain or loss
18-3 The annual exempt amount
18-4 Capital losses
18-5 Transfers between spouses civil partners
18-6 Part disposals
18-7 The damage, loss or destruction of an asset
18-8 Chattels
18-9 Principal private residence relief (PPR)
18-10 Business relief
18-11 Shares and securities
21.Chapter 19 Chargeable gains: companies
19-1 Corporation tax on chargeable gains
19-2 Indexation allowance
19-3 Disposal of shares by companies
19-4 Rollover relief
19-5 Capital loss
22.Chapter 20 Value added tax
20-1 The principles of VAT
20-2 Registration
20-3 Deregistration
20-4 Accounting for and administering VAT
20-5 Calculation of VAT
20-6 VAT invoices and records.
20-7 Penalties
20-8 Special schemes
20-9 Overseas aspects
23.Chapter 21 Inheritance tax
21-1 Definition
21-2 Rate of tax
21-3 Taper relief
21-4 Computation format
21-5 Tax liability on death estate
21-6 Payment of IHT
21-7 Advantages of lifetime transfers
21-8 Transfer of a spouse's unused nil rate band
21-9 Basic inheritance tax planning
1.機考平臺操作指南
ACCA官網登錄方法
ACCA官網機考操作 PM-FM
2.Introduction
Introduction-1
Introduction-2
3.Chapter 1 The conceptual framework
1-1 Conceptual framework-1
1-2 Conceptual framework-2
1-3 Qualitative characteristics of useful financial information-1
1-4 Qualitative characteristics of useful financial information-2
1-5 The elements of financial statements
1-6 Recognitio
1-7 Measurement
1-8 Fair presentation and compliance with IFRS
1-9 Pro forma financial statements
4.Chapter 2 The regulatory framework
2-1 The regulatory framework
5.Chapter 3.1 Tangible non-current assets
3.1-1 IAS 16 Property,plant and equipment-Definition&Recognition
3.1-2 IAS 16 Property,plant and equipment-Initial measurement
3.1-3 IAS 16 Property,plant and equipment-Subsequent expenditure-1
3.1-4 IAS 16 Property,plant and equipment-Subsequent expenditure-2
3.1-5 IAS 16 Property,plant and equipment-Subsequent measurement-1
3.1-6 IAS 16 Property,plant and equipment-Subsequent measurement-2
3.1-7 IAS 16 Property,plant and equipment-Subsequent measurement-3
3.1-8 IAS 16 Property,plant and equipment-Subsequent measurement-4
3.1-9 IAS 16 Property,plant and equipment-Other aspects
6.Chapter 3.2 IAS40 Investment property
3.2-1 IAS40 Investment property
7.Chapter 3.3 IAS23 Borrowing costs
3.3-1 IAS23 Borrowing costs
8.Chapter 4 IAS38 Intangible assets
4-1 Definition&Recognition
4-2 Acquired intangible assets
4-3 Internally generated intangible
4-4 Measurement
9.Chapter 5 Impairment of assets
5-1 IAS 36 Impairment of assets
5-2 Cash generating units
5-3 Goodwill and the impairment of assets
5-4 Accounting treatment of an impairment loss
10.Chapter 6.1 IFRS 15 revenue from contract with customers
6.1-1 Definition
6.1-2 IFRS 15 Revene from contracts with customers-1
6.1-3 IFRS 15 Revene from contracts with customers-2
6.1-4 IFRS 15 Revene from contracts with customers-3
6.1-5 Step 5Recognise revenue when (or as) a performance obligation is satisfied-1
6.1-6 Step 5Recognise revenue when (or as) a performance obligation is satisfied-2
6.1-7 Step 5-Recognise revenue when (or as) a performance obligation is satisfied-3
6.1-8 Common types of transaction-1
6.1-9 Common types of transaction-2
6.1-10 Common types of transaction-3
6.1-11 Presentation and disclosure
11.Chapter 6.2 IAS 20 Government grants
6.2-1 IAS 20 Government grants
12.Chapter 7 Introduction to groups
7-1 Introduction to groups
13.Chapter 8 The consolidated statement of financial position
8-1 Principal of consolidated financial statement-1
8-2 Principal of consolidated financial statement-2
8-3 Principal of consolidated financial statement-3
8-4 Principal of consolidated financial statement-4
8-5 procedures(workings)
14.Chapter 9 The consolidated statement of profit or loss and other c
9-1 The consolidated statement of profit or loss and other comprehensive income
15.Chapter 10 Accounting for associates
10-1 Accounting for associates
16.Chapter 11 Financial instruments
11-1 The need for a standard
11-2 IAS 32 Financial instruments
11-3 IFRS 9 Recognition of financial instruments-1
11-4 IFRS 9 Recognition of financial instruments-2
11-5 IFRS 9 Recognition of financial instruments-3
11-6 IFRS 9 Recognition of financial instruments-4
11-7 IFRS 9 Recognition of financial instruments-5
17.Chapter 12 IFRS 16 Leasing
12-1 IFRS 16-1
12-2 IFRS 16-2
12-3 IFRS 16-3
12-4 Lessee accounting-1
12-5 Lessee accounting-2
12-6 Sale and leaseback-1
12-7 Sale and leaseback-2
12-8 Sale and leaseback-3
18.Chapter 13 IAS 37 Provisions and IAS 10 Events after the reporting
13-1 Provisions-1
13-2 Provisions-2
13-3 Provisions-3
13-4 Contingent liabilities&Contingent asset
13-5 Events after the reporting
19.Chapter 14 IAS 2 Inventory & IAS 41 Agriculture
14-1 IAS 2 Inventory-1
14-2 IAS 2 Inventory-2
14-3 IAS 41 Agriculture
20.Chapter 15 Taxation
15-1 Current tax
15-2 Deferred tax-1
15-3 Deferred tax-2
15-4 Deferred tax-3
15-5 Taxation in company accounts
21.Chapter 16 Presentation of published financial statements
16-1 IAS 1 Presentation of financial statements
16-2 Examples-1
16-3 Examples-2
16-4 Examples-3
22.Chapter 17 Reporting financial performance
17-1 IAS 8 Accounting policies, changes in accounting estimates and errors
17-2 IFRS 5 Non-current assets held for sale and discontinued operations
17-3 IAS 21 Foreign currency
23.Chapter 18 Earnings per share
18-1 Basic EPS
18-2 Effect on EPS of changes in capital structure
18-3 Diluted EPS
18-4 EPS as a perfermance indicator
24.Chapter 19 Interpretation of financial statements
19-1 Analysis and interpretation
19-2 Financial ratios-1
19-3 Financial ratios-2
19-4 Financial ratios-3
19-5 Interpretation-1
19-6 Interpretation-2
19-7 Interpretation-3
25.Chapter 20 Limitations of financial statements and interpretation
20-1 Limitations of financial statements and interpretation techniques
26.Chapter 21 Statement of cash flow
21-1 IAS7 statement of cash flows
21-2 Preparing a statement of cash flows-1
21-3 Preparing a statement of cash flows-2
21-4 Interpretation of statement of cash flows
27.Chapter 22 Specialised, not-for-profit and public sector entities
22-1 Specialised, not-for-profit and public sector entities
1.機考平臺操作指南
ACCA官網登錄方法
ACCA官網機考操作 PM-FM
2.Introduction
0-1 Introduction of AA
3.Chapter 1 audit and other assurance engagement
1-1 Assurance services
1-2 Assurance services
4.Chapter 2 statutory audit and regulation
2-1 Legal process of external auditor
2-2 The regulatory framework
5.Chapter 3 corporate goverance
3-1 Separation ownership and control
3-2 How to solve the agency problem
3-3 Responsibility of borad of director
3-4 Communication with Those Charged with Goverance
6.Chapter 4 professional ethics and quality control procedures
4-1 Professional ethics-Fundamental principles of IFAC
4-2-1 Professional ethics-Self-interest threats-Introduction
4-2-2 Professional ethics-Self-interest threats-Financial interests&Close business relationships
4-2-3 Professional ethics-Self-interest threats-Employment with an client&Partner on client board-subcommittee
4-2-4 Professional ethics-Self-interest threats-Family and personal relationship&Compensation and evaluation policies
4-2-5 Professional ethics-Self-interest threats-Gifts and hospitality&Loan and guarantees
4-2-6 Professional ethics-Self-interest threats-Overdue fees&Contingent fees
4-2-7 Professional ethics-Self-interest threats-High percentage of fee&Lowballing
4-2-8 Professional ethics-Self-interest threats Recruitment&Holding of client assets
4-3-1 Professional ethics-Self-review threats-Recent service with an audit client&Provision of non-audit services in general&Pre
4-3-2 Professional ethics-Self-review threats-Valuation service&Taxation service&Internal audit service
4-3-3 Professional ethics-Self-review threats-Corporate finance&IT system service&Temporary Staff assignments
4-4 Professional ethics-Familiarity threats
4-5 Professional ethics-Advocacy threats
4-6 Professional ethics-Intimidation threats
4-7 Professional ethics-Conflicts of interest
4-7-1 Exercise
4-8 Accepting audit appointments
7.Chapter 5 internal audit
5-1 Internal audit VS external audit
5-2 Factors to consider before establishing an IA
5-3 The role of internal audit function
5-4 Inherent limitation of internal audit function
5-5 Outsourcing of internal audit function
8.Chapter 6 Risk assessment and responses to assessed risks
6-1 Components of audit risk
6-2 Understanding the entity and its environment
6-3 Assessing the risks of material misstatement and Respond
6-4 Professional scepticism and professional judgment
6-5 Fraud (ISA 240)
6-6 Compliance with law and regulations (ISA 250)
9.Chapter 7 Audit Strategy, Audit Planning and Documentation
7-1 Audit strategy
7-2 Audit planning
7-3 Interim and final audit
7-4 Materiality
7-5 Audit documentation
10.Chapter 8 Introduction to Audit Evidence
8-1 Sufficient appropriate audit evidence
8-2 Audit procedures for obtaining audit evidence
8-3 Analytical Procedures
11.Chapter 9 Internal control
9-1 Internal control
9-2 Control theory
9-3 Understand and document of internal control
9-4 Communication of deficiencies in internal control
9-5 Internal controls in a computerized environment
12.Chapter 10 Types of internal control
10-1 Sales cycle
10-2 Purchases cycle
10-3 Payroll-1
10-4 Payroll-2
10-5 Cash
10-6 Inventory
10-7 Non-current Asset
13.Chapter 11 Audit sampling, Automated tools and techniques and usin
11-1 Testing 100% of items in a population
11-2 Testing specific items
11-3 Audit sampling (ISA 530)
11-4 Automated tools and techniques
11-5 Using the work of others
14.Chapter 12 Substantive procedure
12-1 Overall
12-2 Cash and bank-1
12-3 Cash and bank-2
12-4 Non-current assets-1
12-5 Non-current assets-2
12-6 Non-current assets-3
12-7 Receivables and sales-1
12-8 Receivables and sales-2
12-9 Inventories-1
12-10 Inventories-2
12-11 Payables, accruals and purchases
12-12 Provision and contingencies
12-13 Payroll and directors’ emoluments-1
12-14 Payroll and directors’ emoluments-2
12-15 Accounting estimates
12-16 Share issuance
12-17 Bank loans
15.Chapter 13 Audit not-for-profit organizations and small organisati
13-1 Not-for-profit organizations
13-2 Auditing small organizations
16.Chapter 14 Audit review and finalization
14-1 Subsequent events
14-2 Going concern
14-3 Management representations
14-4 Overall review
14-5 Misstatements
17.Chapter 15 Reports
15-1 An unmodified report
15-2 Modified reports
1.機考平臺操作指南
ACCA官網登錄方法
ACCA官網機考操作 PM-FM
2.Introduction
0-1 F9 Intruduction
3. Chapter 1 Financial Management and Financial Objectives
1-1 The nature and purpose of financial management and Objectives
1-2 types of shareholders and solve agency problem
4.Chapter 2 the economic environment for business
2-1 Macroeconomic policy and other policy
5.Chapter3 financial markets，moeny markets and institutions
3-1 Financial market
3-2 Financial participator
3-3 institutional investors and money market instruments
6.Chapter 4 General knowledge of working capital management
4-1 objective and role and nature of working capital management
4-2 cash operating cycle
4-3 accounting ratios &over-apitalisation&overtrading
7.Chapter 5 management of working capital
5-1 managing inventory-EOQ
5-2 EOQ-buffer inventory and re-order level and JIT
5-3 account receivable management
5-4 account payable management and cash management
8.Chapter 6 working capital finance and investment
6-1 working capital financing policy and working capital investment policy
9.Chapter 7 general investment appraisal
7-1 ROCE and relevant cash flow
7-2 payback period & present and future value and annuity
7-3 NPV and IRR
10.Chapter 8 Application of NPV
8-1 format of NPV
8-2 NPV exercise(1)
8-3 NPV exercise(2)
11.Chapter9 Specific investment appraisal
9-1 lease VS buy
9-2 asset replacement and capital rationing
12.Chapter10 risk and uncertainty
10-1 risk and uncertainty & sensitivity analysis
10-2 probability analysis & simulation and others
13.Chapter 11 sources of Finance
11-1 debt finance
11-2 equity finance
11-3 islamic finance and finance for SMEs
14.Chapter12 cost of debt
12-1 require rate of return VS cost of capital&WACC
12-2 cost of debt
15.Chapter13 cost of equity
13-1 dividend valuation model
13-2 capital asset pricing model and calculation of WACC
13-3 risk adjusted WACC
16.Chapter 14 Gearing and capital structure
14-1 financial generaing and operating gearing
14-2 capital strucutre theory
17.Chapter15 Dividend policy
15-1 dividend theory and pilicies
15-2 alternatives to dividend
18.Chapter16 market efficiency
16-1
19.Chapter17 business valuation
17-1 value of equity-asset-base and PE ratio
17-2 value of equity-earning yield and cash flow basis
17-3 value of debt
20.Chapter 18 Foreign currency risk management
18-1 exchange rate movements theory
18-2 types and internal & external methods manage of foreign currency risk
18-3 external method-Derivatives-currency forward contract
18-4 Derivatives-future-currency future
18-5 Derivatices-currency option and swap
21.Chapter 19 Interest rate risk management
19-1 yield curve
19-2 types of interest rate and internal&external methods manage of interest rate risk
1.機考平臺操作指南
ACCA官網登錄方法
ACCA官網機考操作 PM-FM
ACCA官網機考操作 P階段
2.Introduction
Introduction
3.Chapter 1 The conceptual framework for financial reporting
1-1 The purpose of the conceptual framework
1-2 The objective of general purpose financial reporting
1-3 Qualitative characteristics of uesful financial information
1-4 Financial statements and the reporting entity
1-5 The elements of Financial statements
1-6 Recognition and derecognition
1-7 Measurement bases
1-8 Presentation and disclosure&Concepts of capital and capital maintenance
4.Chapter 2 IAS 16 Property Plant and Equipment
2-1 Objective&Definition&Recognition of IAS16
2-2 Initial measurement
2-3 Subsequent measurement&Derecognition
2-4 Revaluatoion model&Exercise
5.Chapter 3 IAS 40 Investment Property
3-1 Definition&Recognition
3-2 Measurement
3-3 Derecognition&Exercise
6.Chapter 4 IAS 38 Intangible Assets
4-1 Definition
4-2 Recognition
4-3 Measurement
4-4 Exercise
7.Chapter 5 IAS 36 Impairment of assets
5-1 Scope&Issue&Definitions
5-2 Assets may be impaired&RA
5-3 CGU
5-4 Recognition&Reversal of an impairment loss
8.Chapter 6 IAS 2 Inventories
6-1 Scope&Measurement
6-2 Relationship with IFRS15&Exercise
9.Chapter 7 IAS 41 Agriculture
7-1 Agriculture
10.Chapter 8 IFRS 13 Fair value measurement
8-1 Objective&Definition
8-2 Measurement
8-3 Application to non-financial assets
8-4 Fair value of a liability
11.Chapter 9 IAS 20 Government Grants
9-1 Government Grants
12.Chapter 10 IAS 23 Borrowing Costs
10-1 Borrowing Costs
10-2 Exercise
13.Chapter 11 IAS 37 Provision,Contingent liabilities&Contingent asse
11-1 Definition&Recognition&Measurement of provision
11-2 Contingent liabilities&Contingent asset
11-3 Specific types of provision
11-4 Exercise
14.Chapter 12 IAS 10 Events after the Reporting Period
12-1 Definitions
12-2 Adjusting events&Non-adjusting events
12-3 Exercise
15.Chapter 13 IAS 12 Income tax
13-1 Current tax
13-2 Deferred tax的基本內容
13-3 Deferred tax的計算
13-4 Other temporary difference
16.Chapter 14 IFRS 16 Lease
14-1 Objective of IFRS 16
14-2 Lessee Accounting
14-3 Lessor Accounting
14-4 Separating components of a contract
14-5 Sales and Leaseback
17.Chapter 15 IAS 19 Employee Benefits
15-1 Objective of IAS 19
15-2 Short-term benefits
15-3 Post-employment benefits：defined contribution plan
15-4 Post-employment benefits：defined benefit plan
15-5 Past service cost
15-6 SOFP account-netted off
18.Chapter 16 Financial instruments
16-1 Financial instruments standard in IFRS
16-2 Classification(IAS 32)-Definition
16-3 Classification(IAS 32)-Classification as liability vs equity
16-4 Recognition(IFRS 9)
16-5 Financial assets-Equity instruments
16-6 Equity instruments
16-7 Financial assets-Debt instrument
16-8 Measurement-FVTPL
16-9 Financial assets-Reclassification
16-10 Financial assets-Treatment of gain or loss derecognition
16-11 Impairment of financial assets(IFRS 9)
16-12 Impairment of financial assets(IFRS 9)-Presentation
16-13 Financial liability
16-14 Compound financial instruments
16-15 Financial instruments-Derivative16-15 Financial instruments-Derivative
16-16 Hedging Accounting16-16 Hedging Accounting
16-17 Hedging Accounting-Cash flow hedges
16-17 Hedging Accounting-2
16-18 Cash flow hedging
16-19 Discontinue of hedges
16-20 Embedded derivative
19.Chapter 17 Revenue from contracts with customers
17-1 Objective&Definition
17-2 Step1--Step3
17-3 Step4-Step 5
17-4 Presentation in FS
17-5 Specific guidance in IFRS 15
20.Chapter 18 IFRS 2 Share-based payment
18-1 Definition&Scope
18-2 Equity settled share-based payments
18-3 Modifications
18-4 IFRS 2 其他內容
21.Chapter 19 Non-current assets held for sale&Discontinued operation
19-1 Non-current assets held for sale
19-2 Discontinued operation
22.Chapter 20 IAS 8 Accounting policies，changes in Accounting Estimat
20-1 IAS 8
23.Chapter 21 IAS 21 Foreign transcations and entities
21-1 Objective&Definition&Determining an entity‘s functional currency&Reporting
21-2 Example
24.Chapter 22 Basic groups
22-1 Consolidated FS
22-2 Subsidiaries
22-3 IFRS 3 Business Combinations
22-4 Goodwill at DOA
22-5 NCI
22-6 Goodwill impairments
22-7 Consolidated SOFP
22-8 Consolidated P-L
25.Chapter 23 IAS 28 associate
23-1 Associate&Equity method23-1 Associate&Equity method
23-2 Consolidated SOFP&Consolidated P-L
26.Chapter 24 IFRS 11 Joint arrangements
24-1 IFRS 11 Joint arrangements
27.Chapter 25 Changes in group structures: Step acquisitions
25-1 Step acquisitions where significant influence or control is achieved
25-2 Step acquisitions where control is retained
28.Chapter 26 Changes in group structures:Disposals and group reorgan
26-1 Disposals where significant influence or control is lost (1)
26-2 Disposals where control is retained
29.Chapter 27 IAS 21 Foreign Subsidiary
27-1 SOFP translation-Subsidiary
27-2 Statement of comprehensive income-Subsidiary
30.Chapter 28 Group statement of cash flows
28-1 Definitions and format
28-2 Consolidated statement of cash flows
28-3 Example
28-4 Analysis and interpretation of group statement of cash flows
31.Chapter 29 Professional and ethics duty of the accountant
29-1 Professional and ethics duty
32.Chapter 30 IAS 24 Related Party Disclosures
30-1 IAS 24 理論內容
30-2 Example
33.Chapter 31 IFRS8 Segment Reporting
31-1 IFRS 8 理論部分
31-2 Example
34.Chapter 32 IAS 34 Interim Financial Reporting
32-1 IAS 34 Interim Financial Reporting
35.Chapter 33&34 Interpreting financial statements for different stak
33-1 Stakeholders&Performance measures
33-2 Additional Performance Measures
34-1 IR&Non-financial reporting&Management commentary
36.Chapter 35 The impact of changes and potential changes in accounti
35-1 Current issues&Specific accounting issues
35-2 Better Communication in FR
1.Introduction
Introduction
2.Professional Marks
Professional Marks
3.1-0 Part A Introduction
0-Part A Introduction
4. 1-1 NPV Format
01 NPV format
02 Relavant CF
03 CA and Tax
04 Investment in WC
05 Discussion about investment appraisal
5.1-2 Oversea investment
01 oversea NPV format
02 PPPT
03 Addditional tax
04 Discussion about international investment
6.1-3 APV format
3-APV format
7.1-4.1 Real option-BOSP
01 Basicc option pricing-BOSP
02 BOSP-practice-1
03 BOSP-計算過程中的特殊情況
04 BOSP-practice-2
05 Limitation of the Black Scholes Model
8.1-4.2 Real option -Delta
01 Delta hedging
02 Delta-practice
03 comment on delta hedging
9.1-4.3 Real option-Greeks
4.3-Real option-Greeks
10.1-4.4-Real option-real option prcing
4.4-Real option-real option prcing
11.1-5 Other investment appraisal format
01 Investment appraisal focus on profitability
02 Investment appraisal focus on liquidity
03 Investment appraisal focus on risk
04 Discussing
12.1-6 Capital rationing
6-Capital rationing
13.2-0 Part B Introduction
0-Part B Introduction
14.2-1 Source of financing
1-Source of financing
15.2-2 Considerations when choosing source of finance
2-Considerations when choosing source of finance
16.2-3 Bond
01 Cost of debts
01 Cost of debts-practice
02 Valuation
03 Bond duration
04 Modified duration and convexity
17.3-0 Part C Introduction
0-Part C Introduction
18.3-1 M&A additional value
1- M&A additional value
19.3-2&3 Cnsideration calculation&Max Consideration and max premium
2&3-Cnsideration calculation&Max Consideration and max premium
20.3-4 valuation of equity
01 Effcient market
02 Asset valuation model
03 Relative valuation model
04 Flow valuation model
05 BSOP method for valuation
21.3-5 Discussion ablout M&A
5-Discussion ablout M&A
22.4-0&1 Part C Introduction&Credit agencies
0&1-Part C Introduction&Credit agencies
23.4-2 Business reconstruction and finance reconstruction
2-Business reconstruction and finance reconstruction
24.4-3 Impact of reconstruction
00 WACC復習
01 Impact on WACCRisk adujsted WACC
02 Impact on statement of financial position
03 Impact on EPS and gearing
04 Impact on stakeholder
25.5-1 Discussions ablout risk management
1-Discussions ablout risk management
26.5-2 Interest risk management
01-FRA
02 Future
03 Option on futures
04 Collar
05 Swap
27.5-3 Exchage rate risk management
00 types of risk
01 Forward &02 Future
03 Option on forward
04 Option on future
05 Netting
06 Swaps
07 Money market hedging
28.6-1 Dividends irrelevant theory
1 Dividends irrelevant theory
29.6-2 Dividends policy analysis
2 Dividends policy analysis
30.6-3 Dividend capacity=FCFE
3 Dividend capacity=FCFE
31.6-4 Ethical issues
4 Ethical issues
32.7-1 Performance evaluating
Performance evaluating
33.8-1 Current issues
Current issues
1.機考平臺操作指南
ACCA官網登錄方法
ACCA官網機考操作 PM-FM
ACCA官網機考操作 P階段
2.Chapter 1 Strategic Management Accounting
1-1-1 Planning, control and decision making
1-1-2 Planning and control at different levels
1-1-3 Short-term localised decisions
1-1-4 The changing role of MA
3.Chapter 2 Performance Hierarchy
2-1-1 CSF and KPI
4.Chapter 3 Performance Management and control
3-1-1 Top-down vs bottom-up budgeting
3-1-2 Alternative budget models-Incremental budget
3-1-3 Alternative budget models-Rolling budget
3-1-4 Alternative budget models-ZBB
3-1-5 Alternative budget models-Flexible budget
3-1-6 Alternative budget models-ABB
3-1-7 The future of budgeting
3-1-8 Alternative budget models-Beyond budgeting
3-2-1 Basic Budget Variances-Sales variances
3-2-2 Basic Budget Variances-Material variances
3-2-3 Basic Budget Variances-Labour variances
3-2-4 Basic Budget Variances-Variable production overhead variances
3-2-5 Basic Budget Variances-Fixed production overhead variances
3-2-6 Revising a budget or standard cost
3-2-7 The nature of planning and operational variances
3-3-1 Learning curves
3-3-2 Responsibility and controllability
5.Chapter 4 Changes in business structure and MA
4-1-1 Functional form
4-1-2 Divisional form
4-1-3 Network organisations
4-1-4 Manufacturing businesses
4-1-5 Service businesses
4-2-1 Definition & Principles of BPR
4-2-2 Implementing BPR
4-2-3 Problems of BPR&mplications of BPR for accounting systems
4-3-1 Definition & Principles of Business integration
4-3-2 McKinsey’s 7S’s model
4-3-3 Value chain
6.Chapter 5 Environmental and ethical issues
5-1-1 Strong and weak stakeholder view
5-1-2 Stakeholder interests
5-1-3 Stakeholder mapping
5-2-1 Drawbacks of traditional management accounting
5-2-2 Use of EMA to address these issues
5-2-3 Techniques【基本原理 + 計算（非常重要）】
7.Chapter 6 External influence
6-1-1 Risk appetite
6-1-2 Dealing with risk-uncertainty
6-1-3 Expected values (EVs)
6-1-4 Maximax, Maximin, Minmax regret
6-1-5 Contribution tables
6-1-6 Different stakeholders have different risk appetites
6-2-1 PEST
6-2-2 Porter’s Five Forces
6-2-3 BCG matrix
6-2-4 Adv & Disadv of the BCG matrix
6-2-5 SWOT
8.Chapter 7 MIS and Management reports
7-1-1 Source of management information
7-1-2 Big data and performance management
7-1-3 Recording and processing methods
7-1-4 Examples of information requirements of organisations
7-1-5 ERPS&RFID&Recent IT development
7-1-6 Data analysis
7-2-1 What is lean
7-2-2 Implementing lean principles – the 5 ‘S’s
7-3-1 Cloud technology
7-3-2 Cloud computing vs owned techonolgy
7-3-3 Knowledge management systems
7-3-4 Customer relationship management
7-4-1 Basics of benchmarking
7-4-2 Benchmarking with other exercises&Public sector benchmarking
7-5-1 Evaluating output reports
7-5-2 Four basic criteria which can be used to evaluate performance reports
7-5-3 Potential issues with numerical performance information&Integrated Reporting
7-5-4 P5 Examination of IR @Sept 2016
9.Chapter 8 Financial and Non-financial analysis
8-1-1 The private sector- shareholder benefits
8-1-2 Profitability-PBIT and profit margin
8-1-3 Profitability-EBITDA and EPS
8-1-4 Profitability-ROCE
8-1-5 Profitability-ROI&RI&NPV
8-1-6 Profitability-IRR&MIRR
8-1-7 Gearing and Liquidity
8-2-1 Divisional Performance Management&Responsibility Accounting
8-2-2 ROI&RI&EVA
8-3-1 Basics of transfer pricing
8-3-2 Alternative bases for transfer pricing&Multinational Transfer Pricing
8-4-1 Non-financial performance indicator-1
8-4-2 Non-financial performance indicator-2
8-5-1 Performance management and appraisal-1
8-5-2 Performance management and appraisal-2
10.Chapter 9 Views of PM
9-1-1 Balanced Scorecard
9-1-2 The performance pyramid
9-1-3 Building Blocks
9-1-4 Activity-based management
9-1-5 Value-based management
9-2-1 Corporate failure-1
9-2-2 Corporate failure-2
11.Professional skills
Professional skills
1.機考平臺操作指南
ACCA官網登錄方法
ACCA官網機考操作 PM-FM
ACCA官網機考操作 P階段
2.Introduction
Introduction
3.Professional Skills
Professional Skills
4.Chapter 1 Strategy, leadership and culture
1-1. Leardership
1-1.1. Leardership-example
1-2. Strategy
1-3. Culture
1-3.1 Culture-example
1-4. Chapter 1-summary
5.Chapter 2 Ethical Codes And The Public Interest
2-1. Ethical code
2-2. Fraud and bribery
2-3. Threat and safeguards
2-4. Chapter 2-summary
6.Chapter 3 Corporate Governance
3-1. Agency theory
3-2. Corporate governance
3-3.1 Stakeholder theoty
3-3.2 The role of investors
3-3.3 CSR
3-4.1 Unitary and multi-tier board
3-4.2 Board of director
3-4.3 Normination committee
3-4.4 Remuneration committee
3-5.1 Corporate Reporting
3-5.2 Environmental and social issues
3-5.3 Integrated reporting
3-6.1 Principle and role based approach
3-6.2 OECD,ICGN,SOX
7.Chapter 4 Public Sector And NGO
4-1 Public sector and NGO
8.Part B 真題講解
Mar 2020 Q3(c)
9.Chapter 5 The External Environment
5-1. PESTEL
5-2. Porter's Diamond model
5-3. Porter's Five Force model
5-3.1.?Porter's Five Force model Example
5-4 Customer and market
5-5 Scenario planning
5-6 Strategic drift
5-7 Chapter 5 Summary
10.Chapter 6 Strategic Capability
6-1 Strategic capability
6-2 Knowledge management
6-3 Value chain
6-3.1 Value chain example
6-4 SWOT analysis
11.Chapter 7 Competitive Advantage And Strategic Choice
7-1.1 Porter's generic strategy
7-1.2 Strategy clock
7-1.3 Sustaining competitive advantagesa
7-2 BCG Matrix and pubilic sector matrix
7-2.1 BCG example
7-3 Ansoff matrix
7-4 Development methods
7-5 Strategic evaluation-SAFe
12.Part C 真題講解
March 2020 Q1 (b)
March 2018 Q1 (a)
13.Chapter 8 Assessing And Managing Risk
8-1 Strategy and risk
8-2 Risk management
14.Chapter 9 Internal Control Systems
9-1&2 Internal control(What and why)
9-3 COSO fraework 1(How)
9-3 COSO fraework 2 Conntrol activies
9-3 COSO fraework 3 Information
9-3 COSO fraework 4 Monitoring
9-4 Audit committeeand internal audit
15.Part D-E 真題講解
March 2020 Q1 (a)
16.Chapter 10 Financial Analysis
10-1 Financial objectives and strategy
10-2 Funding strategy
10-3 Investment appraisal
10-3.1 Investment appraisal example
10-4 Risk and uncertainty
10-5 Performance position
10-6 Cost management
10-7 Budgeting and standard cost
17. Part F 真題講解
March 2020 Q2 (a)
18.Chapter 11 Application Of IT
11-1 Mobile technology and cloud computing
11-2 Big data
11-3 AI
11-4 Information system control
11-5 Cyber security
19.Chapter 12 E-Business
12-1 Strategy model for E-business
12-2 E-procurement
12-3 E-marketing
12-4 Customer relationship management
12-5 Disruptive technology
20.Part G 真題講解
March 2020 Q2 (b)
March 2020 Q1 (c)
21.Chapter 13 Enabling Success
13-1 Organizational structure
13-2 Relationships-outsourcing
13-3 Performance excellence
13-4 Talent management
22.Chapter 14 Strategic Change
14-1 Types of change
14-2 Contextual features of change
14-3 POPIT model
14-4 Three stage model
14-5 Process redesign
23.Chapter 15 Project Management
15-1 Project management
15-2 Project initiation
15-3 Cost and benefit
15-4 Project planning
15-5 Project excution,control and completion
24.Part H 真題講解
March 2020 Q3 (a)
March 2020 Q3 (b)
25.Specimen 2(樣卷2）
如何閱讀題目
Task 1 Wordprocessor
Task 2(a) Spreadsheet
Task 2(b) Wordprocessor
Task 3(a)
Task 3(b) Slide
Task 4
Task 5
26.真題練習使用指南
真題練習使用指南
