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1.Unit 1： OBU introduction
1 - OBU introduction
2.Unit 2：How to choose Topic and organization
2 - How to choose Topic and organization
3.Unit 3： Structure and presentation of research report (RR)
3 - Structure and presentation of research report (RR)
4.Unit 4： SLS - Skills and Learning Statement
4 - SLS - Skills and Learning Statement
5.Unit 5：PPT
5 - PPT
6.Unit 6：Appendix
6 - Appendix
7.Unit 7： List of Reference and Bibliography
7 - List of Reference and Bibliography
8.Unit 8：How to avoid plagiarism
8 - How to avoid plagiarism
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.Unit 1
Unit 1 Ethics and Professionalism
2.Unit 2
Unit 2 Personal Effectiveness
3.Unit 3
Unit 3 Communication and interpersonal skills
4.Unit 4
Unit 4 Commercial Awareness
5.Unit 5
Unit 5 Leadership and Team Working
6.Unit 6
Unit 6 Innovation and skepticism
7.Unit 7
Unit 7 Data Analytics
8.Unit 8
Unit 8 Integrated Case study
9.Unit 9
Unit 9 Strategic Professional
10.Unit 10
Unit 10 EPSM Final Assessment
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. Data visualisation
3-3.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. Just in Time (JlT)
7-5.Ledger entries for material cost
7-6.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
11-4. 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. 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. Impact of the general economic environment on budgeting
13-6. Sustainability in budgeting
13-7. 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 Total quality management (TQM)
18-6. 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 IAS 16-Subsequent measurement-Depreciation
3-3 IAS 16-Subsequent measurement-Revaluation model
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 Trade receivables and trade payables
16-1. Control account
16-2. Discounts
16-3. Other entries
16-4 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.机考平台操作指南
ACCA官网登录方法
ACCA官网机考操作 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:Example
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.Introduction
The Introduction of LW
2.PART A Essential elements of the legal system
Chapter 1 Law and the legal system
Chapter 2 Sources of law
3.PART B The law of obligations
Chapter 3-4 Formation of contract
Chapter 5 Content of contracts
Chapter 6 Breach of contract and remedies
Chapter 7 The law of torts and professional negligence
4.PART C Employment law
Chapter 8 Contract of employment
Chapter 9 Dismissal and redundancy
5.PART D The formation and constitution of business organisation
Chapter 10 Agency law
Chapter 11 Partnership
Chapter 12 Corporations and legal personality
Chapter 13 Company formation
Chapter 14 Constitution of company
6.PART E Capital and the financing of companies
Chapter 15 Share capital
Chapter 16 Loan capital
Chapter 17 Capital maintenance and dividend law
7.PART F Management, administration and the regulation of companies
Chapter 18 Company directors
Chapter 19 Other company officer
Chapter 20 Company meetings and resolution
8.PART G Insolvency law
Chapter 21 Insolvency and administration
9.PART H Corporate fraudulent and criminal behaviour
Chapter 22 Fraudulent and criminal behaviour
10. ACCA官网机考平台操作指南
ACCA BT-LW 官网登录方法
ACCA 官网机考操作BT-LW（随时机考）
官网机考操作LW（分季机考）
1.Introduction
Introduction
2.PART A Essential elements of the legal system
Chapter 1 Law and the legal system & Chapter 2 Sources of law
3.PART B The law of obligations
Chapter 3-6
Chapter 7 The law of torts and professional negligence
4.PART C Employment law
Chapter 8 Contract of employment & Chapter 9 Dismissal and redundancy
5.PART D The formation and constitution of business organisation
Chapter 10-14
6.PART E Capital and the financing of companies
Chapter 15-17
7.PART F Management, administration and the regulation of companies
Chapter 18-20
8.PART G Insolvency law
Chapter 21
9.PART H Corporate fraudulent and criminal behaviour
Chapter 22
1.Corporate and Business Law
【202212期】串讲直播
【202303期】习题带练直播
【202306期】串讲直播
【202309期】习题带练直播
1.学前指导班
认识ACCA
ACCA官网操作指引
1. 机考平台操作指南
ACCA官网机考操作PM-FM
ACCA官网登陆方法
2.Introduction
Introduction
3.Part A The Uk tax system and administrations
Chapter 1 The Uk tax system
4.Part B Income tax liabilities
Chapter 2 Outline of Income Tax
Chapter 4 Basis of Assessment
Chapter 5 Capital Allowances
Chapter 6 Property Income
Chapter 7 Relief for Individual Trading Losses
Chapter 9 Benefits
Chapter 8 Partnerships
Chapter 3 Trading Incomes
Chapter 10 Income from Employment
Chapter 11 National Insurance Contributions and Pension
Chapter 12 Self-assessment Individuals
5.Part E Value added tax
Chapter 20 Value added tax
6.Part C Corporation tax liabilities
Chapter 13 Outline of Corporation Tax
Chapter 14 Computing the Corporation Tax
Chapter 15 Relief for Corporation Trading losses
Chapter 16 Group of Companies
Chapter 17 Self-assessment:Companies
7.Part D Capital Gain Tax
Chapter 18 Chargeable gain:individual
Chapter 19 Chargeable gain:companies
8.PART F Inheritance tax
Chapter 21 Inheritance Tax
1.Taxation
【202306期】串讲直播
【202303期】习题带练直播
【202309期】习题带练直播
1.introduction
2.Part A The Uk tax system and administrations
Chapter 1 The Uk tax system
1.模块一 准则
Introduction
Chapter 1 The conceptual framework
Chapter 2 The regulatory framework
Chapter 3.1 Tangible non-current assets
Chapter 3.2 IAS40 Investment property
Chapter 3.3 IAS23 Borrowing costs
Chapter 4 IAS38 Intangible assets
Chapter 5 Impairment of assets
chapter 6.1 IFRS 15 revenue from contract with customers
Chapter 6.2 IAS 20 Government grants
2.模块二 报表
Chapter 7 Introduction to groups
Chapter 8 The consolidated statement of financial position
Chapter 9 The consolidated statement of profit or loss and other comprehensive income
Chapter 10 Accounting for associates
3.模块三 准则
Chapter 11 Financial instruments
Chapter 12 IFRS 16 Leasing
Chapter 13 IAS 37 Provisions and IAS 10 Events after the reporting period
Chapter 14 IAS 2 Inventory & IAS 41 Agriculture
Chapter 15 Taxation
4.模块四 报表
Chapter 16 Presentation of published financial statements
5.模块五 准则
Chapter 17 Reporting financial performance
Chapter 18 Earnings per share
6.模块六 报表
Chapter 19 Interpretation of financial statements
Chapter 20 Limitations of financial statements and interpretation techniques
Chapter 21 Statement of cash flow
Chapter 22 Specialised, not-for-profit and public sector entities
7.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
1.习题串讲
习题讲解
2.知识串讲
Part B Accounting for transactions in financial statements
Part A The conceptual and regulatory framework
Part C Analysing and interpreting financial statements
Part D Preparation of financial statements
1.FR 考前密押卷
Section A
Section B
Section C
1. 机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
2.Introduction
Introduction
3.Part A The conceptual and regulatory framework for financial reporting
Chapter 1 The IASB’s Conceptual Framework
Chapter 2 The Regulatory Framework
4.Part B Accounting for transactions in financial statements
Chapter 3 Tangible Non-current assets
Chapter 4 Intangible Non-current assets
Chapter 5 Impairment of assets
Chapter 6 Inventory, Non-current assets held for sale and biological assets
Chapter 7 Revenue&Government grant
Chapter 8 Foreign currency transactions
Chapter 9 Lease
Chapter10 Financial instruments
Chapter 13-Accounting policies, accounting estimates and Errors
Chapter 12 Income tax
Chapter 11 Provisions & Events after reporting period
5.Part C Preparation of financial statements
Chapter 15 IAS 7 Statement of cash flows
Chapter 14-Preparation of single entity financial statement
Chapter 16 Introduction to groups
Chapter 17 The consolidated statement of financial position
Chapter18-Consolidated statement of comprehensive income
Chapter 19-Accounting for associates
6.Part D Analysing and interpreting financial statements
Chapter 20 Interpretation of financial statements
1.Financial Reporting
【202303期】习题带练直播
【202306期】串讲直播
【202309期】习题带练直播
1.Introduction
Introduction of AA
2.PART A Audit framework and regulation
Chapter 1 audit and other assurance engagement
Chapter 2 statutory audit and regulation
Chapter 3 corporate goverance
Chapter 4 professional ethics and quality control procedures
Chapter 5 internal audit
3.PART B Planning and risk assessment
Chapter 6 Risk assessment and responses to assessed risks
Chapter 7 Audit Strategy, Audit Planning and Documentation
Chapter 8 Introduction to Audit Evidence
4.PART C Internal control
Chapter 9 Internal control
Chapter 10 Types of internal control
5.PART D Audit evidence
Chapter 11 Audit sampling, Automated tools and techniques and using the work of others
Chapter 12 Substantive procedure
Chapter 13 Audit not-for-profit organizations and small organisations
6.PART E Review and reporting
Chapter 14 Audit review and finalization
Chapter 15 Reports
7.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
1.AA 考前密押班
Section A
Section B
知识点提点
1.Part A Audit framework and regulation
Part A 知识串讲&习题
2.Part B Planning and risk assessment
Part B 知识串讲&习题
3.Part C Internal control
Part C 知识串讲&习题
4.Part D Audit evidence
Part D 知识串讲&习题
5.Part E Review and reporting
Part E 知识串讲&习题
1.Introduction
Introduction
2.Part A Audit framework and regulation
Chapter 1 The concept of audit and other assurance engagements
Chapter 2 Statutory audit and regulation
Chapter 3 The concept of audit and other assurance engagements
Chapter 4 Internal audit
Chapter 5 Professional ethics and quality management procedures
3.Part B Planning and risk assessment
Chapter 6 Risk assessment
Chapter 7 Audit planning and documentation
Chapter 8 Introduction to audit evidence
4.Part D Audit evidence
Chapter 11 Audit sampling and automated tools and techniques
Chapter 12 Non-current assets
Chapter 13 Inventory
Chapter 14 Receivables
Chapter 15 Bank and cash
Chapter 16 Payables and accruals
Chapter 17 Non-current liabilities, capital and directors’ emoluments
Chapter 18 Not-for-profit organisations
5.Part C Internal control
Chapter 10 Tests of controls
Chapter 9 Internal control
6.Part E Review and reporting
Chapter 19 Audit review and finalisation
Chapter 20 Reports
7.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
1.Audit and Assurance
【202303期】习题带练直播
【202306期】串讲直播
【202309期】习题带练直播
【202312期】考前冲刺集训
1.Part A Financial management function
Chapter 1 Financial Management and Financial Objectives
2.Part B Financial management environment
Chapter 2 the economic environment for business
Chapter3 financial markets，moeny markets and institutions
3.Part C Working capital management
Chapter 4 General knowledge of working capital management
Chapter 5 management of working capital
Chapter 6 working capital finance and investment
4.Part D Investment appraisal
Chapter 7 general investment appraisal
Chapter 8 Application of NPV
Chapter9 Specific investment appraisal
Chapter10 risk and uncertainty
5.Part E Business finance
Chapter 11 sources of Finance
Chapter12 cost of debt
Chapter13 cost of equity
Chapter 14 Gearing and capital structure
Chapter15 Dividend policy
6.Part F Business valuation
Chapter16 market efficiency
Chapter17 business valuation
7.Part G Risk management
Chapter 18 Foreign currency risk management
Chapter 19 Interest rate risk management
8.Introduction
Introduction
9.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
1.FM 考前密押卷
Section A
Section B
Section C
1.Part A Financial management function
Part A 知识串讲&习题
2.Part B Financial management environment
Part B 知识串讲&习题
3.Part C Working capital management
Part C 知识串讲&习题
4.Part D Investment appraisal
Part D 知识串讲&习题
5.Part E Business financing
Part E 知识串讲&习题
6.Part F Business valuation
Part F 知识串讲&习题
7.Part G Risk management
Part G 知识串讲&习题
1.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
2.Introduction
Introduction
3.Part A Financial Management Function
Chapter 1 Financial Management and Financial Objectives
4.Part B Financial management environment
Chapter 2 The economic environment for business
Chapter 3 Financial environment
5.Part C Working Capital management
Chapter 5 Working capital investment and financing
Chapter 6 Management of working capital
Chapter 4 General knowledge of Working capital management
6.Part D Investment appraisal
Chapter 7 General investment appraisal
Chapter 8 Application of NPV
Chapter 9 Specific investment appraisal
Chapter10 Risk and uncertainty
7.Part E Business finance
Chapter 11 Sources of Finance
Chapter 12 Cost of capital
Chapter 14 Dividend policy
Chapter 13 Capital structure
8.Part F Business valuations
Chapter 16 Business valuation
Chapter 15 Market efficiency
9.Part G Risk management
Chapter 17 Foreign currency risk management
Chapter 18 Interest rate risk management
1.Financial Management
【202303期】习题带练直播
【202306期】串讲直播
【202309期】习题带练直播
1.Part B The financial reporting framework
Chapter 1 The conceptual framework for financial reporting
2.Part C Reporting the financial performance of a range of entities
Chapter 2 IAS 16 Property Plant and Equipment
Chapter 3 IAS 40 Investment Property
Chapter 4 IAS 38 Intangible Assets
Chapter 5 IAS 36 Impairment of assets
Chapter 6 IAS 2 Inventories
Chapter 7 IAS 41 Agriculture
Chapter 8 IFRS 13 Fair value measurement
Chapter 9 IAS 20 Government Grants
Chapter 10 IAS 23 Borrowing Costs
Chapter 11 IAS 37 Provision,Contingent liabilities&Contingent asset
Chapter 12 IAS 10 Events after the Reporting Period
Chapter 13 IAS 12 Income tax
Chapter 14 IFRS 16 Lease
Chapter 15 IAS 19 Employee Benefits
Chapter 16 Financial instruments
Chapter 17 Revenue from contracts with customers
Chapter 18 IFRS 2 Share-based payment
Chapter 19 Non-current assets held for sale&Discontinued operation
Chapter 20 IAS 8 Accounting policies，changes in Accounting Estimates and Errors
3.Part D Financial statements of groups of entities
Chapter 21 IAS 21 Foreign transcations and entities
Chapter 22 Basic groups
Chapter 23 IAS 28 associate
Chapter 24 IFRS 11 Joint arrangements
Chapter 25 Changes in group structures: Step acquisitions
Chapter 26 Changes in group structures:Disposals and group reorganisations
Chapter 27 IAS 21 Foreign Subsidiary
Chapter 28 Group statement of cash flows
4.Part A Fundmental ethical and professional principles
Chapter 29 Professional and ethics duty of the accountant
5.Part D Financial statements of groups of entities
Chapter 30 IAS 24 Related Party Disclosures
Chapter 31 IFRS8 Segment Reporting
6.Part E Interpret financial statements for different stakeholders
Chapter 32 IAS 34 Interim Financial Reporting
Chapter 33&34 Interpreting financial statements for different stakeholders
7.Part F The impact of changes and potential changes in accounting regulation
Chapter 35 The impact of changes and potential changes in accounting regulation
8.Introduction
Introduction
9.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
ACCA官网机考操作 P阶段
1.考试指导
考试指导
2.考前串讲
Chapter 1 The conceptual framework
Chapter 2 Business combinations
Chapter 3 IAS 2 Inventories&Chapter 4 IAS 16 PPE
Chapter 5 IAS 38 Intangible Assets
Chapter 6 IAS 40 &Chapter 7 IAS 41 &Chapter 8 IFRS 13
Chapter 9 IAS 36 Impairment of Assets
Chapter 10 IAS 37 Provisions,Contingent liabilities and Contingent assets
Chapter 11 IFRS 16&Chapter 12 IAS 19
Chapter 13 Financial Instrument
Chapter 14 IFRS 15 &Chapter 15 IAS 20
Chapter 16 IFRS 2 &Chapter 17 IAS 23
Chapter 18 IAS 2 &Chapter19 IAS 33&Chapter 20 IAS 10 &Chapter 21 IAS 8
Chapter 22 IAS 24 &Chapter 23 IFRS 5 &Chapter 24 IFRS 8 &Chapter25 IAS 34
Chapter 26 Accounting for business combinations and consolidations&Chapter 27 IAS 21
Chapter 28 IAS7 SOCFs&Chapter 29 IFRS 1&Chapter 30 IFRS for Small and Medium-sized Entities&Chapter 31 Better communication in Financial Reporting
Chapter 32 Interpret F/S for different stakeholders&Chapter 33 Ethics
3.模块一
知识点串讲
4.模块二
考纲更改和部分准则修订
5.模块三
考试基本情况和Exam tips
Q1 合并题应试汇总
Q2 道德
Q3/Q4 理论
6.模块四
机考注意事项
1.SBR 考前密押
SBR 考前密押卷
2.SBR考前密押卷
SBR Section A
SBR Section B
1.Strategic Business Reporting
【202303期】习题带练直播
【202306期】串讲直播
【202309期】习题带练直播
【202312期】考前冲刺集训
1.Introduction
Introduction
2.Part B The financial reporting framework
Chapter 1 The Conceptual Framework
3.Part C Repotring the financial performance of a range of entries
Chapter 2 IAS 8 Accounting policies, Changes in Accounting estimates and Errors
Chapter 3 IAS 2 Inventory
Chapter 4 IAS 41 Agriculture
Chapter 5 IFRS 13 Fair value measurement
Chapter 6 IAS 16 Property,Plant and Equipment
Chapter 7 IAS 40 Investment property
Chapter 8 IAS 38 Intangible Assets
Chapter 9 IAS 36 Impairment of asset
Chapter 10 IAS 37 Provisions, Contingent liabilities and Contingent assets
Chapter 11 IAS 10 Events after reporting period
Chapter 12 IFRS 16 Lease
Chapter 13 Financial instruments
Chapter 14 IAS 19 Employment benefits
Chapter 15 IFRS 2 Share-based payment
Chapter 16 IFRS 15 Revenue from Contracts with Customers
Chapter 17 IAS 20 Government grant
Chapter 18 IAS 23 Borrowing costs
Chapter 19 IAS 12 Income tax
4.Part D Financial statements of group of entities
Chapter 20 IFRS 3 Business Combination
Chapter 21 IFRS 10 Consolidated financial statements
Chapter 22 IAS 28 Investment in Associate & Joint ventures
Chapter 23 IFRS 11 Joint Arrangements
Chapter 24 Changes in group structures
Chapter 25 IFRS 5 NCA held for sale and discontinued operations
Chapter 26 IAS 21 The effects of changes in foreign exchange rates
Chapter 27 IAS 7 Statement of Cash Flows
Chapter 28-Presentation of Financial Statements
5.Part A Fundamental ethical and professional principles
Chapter 29-Ethics
6.Part E Interpreting financial statements for different stakeholders
Chapter 30-Interpretation of Financial Statements
7.Part F The impact of changes in accounting regulation
Chapter 31-Current issue
8.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
ACCA官网机考操作 P阶段
1.Introduction
Introduction
Professional skills
2.Part A leadership
Chapter 1 Strategy, leadership and culture
Chapter 2 Ethical codes and the public interest
3.Part B Governance
Chapter 3 Corporate governance
Chapter 4 Public sector and NGO
Part B 真题讲解
4.Part C Strategy
Chapter 5 The external environment
Chapter 6 Strategic capability
Chapter 7 Competitive advantage and strategic choice
Part C 真题讲解
5.Part D Risk
Chapter 8 Assessing and managing risk
6.Part E Organisational control and audit
Chapter 9 Internal control systems
Part D-E 真题讲解
7.Part F Finance in planning and decision making
Chapter 10 Financial analysis
Part F 真题讲解
8.Part G Technology and data analysis
Chapter 11 Application of IT
Chapter 12 E-business
Part G 真题讲解
9.Part H Innovation, performance excellence and change management
Chapter 13 Enabling success
Chapter 14 Strategic change
Chapter 15 Project Management
PartH 真题讲解
10.SBL机考演示
Specimen 2(样卷2）
真题练习使用指南
11.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
ACCA官网机考操作 P阶段
1.Strategic Business Leader
【202212期】串讲直播
【202303期】习题带练直播
【202306期】串讲直播
【202309期】习题带练直播
【202312期】考前冲刺集训
1.Introduction
Introduction
Professional Marks
2.Part A Investment appraisal
0-Part A Introduction
1-NPV Format
2-Oversea investment
3-APV format
4.1-Real option-BSOP
4.2-Real option -Delta
4.3-Real option-Greeks
4.4-Real option-real option prcing
5-Other investment appraisal format
6-Capital rationing
3.Part B Financing
0-Part B Introduction
1-Source of financing
2-Considerations when choosing source of finance
3-Bond
4.Part C Merger and acquisition
0-Part C Introduction
1- M&A additional value
2&3-Cnsideration calculation&Max Consideration and max premium
4-valuation of equity
5-Discussion ablout M&A
5.Part D Reconstruction
0&1-Part C Introduction&Credit agencies
2-Business reconstruction and finance reconstruction
3-Impact of reconstruction
6.Part E Risk management
1-Discussions ablout risk management
2-Interest risk management
3-Exchage rate risk management
7.Part F Dividend
1 Dividends irrelevant theory
2 Dividends policy analysis
3 Dividend capacity=FCFE
4 Ethical issues
8.PartG Performance evaluating
PartG Performance evaluating
9.PartH Current issues
PartH Current issues
10.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
ACCA官网机考操作 P阶段
1.Advanced Financial Management
【202212期】串讲直播
【202303期】习题带练直播
【202306期】串讲直播
【202309期】习题带练直播
【202312期】考前冲刺集训
1.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
ACCA官网机考操作 P阶段
2.Part A Treasury and advanced risk management techniques
Chapter 1 Interest risk management
Chapter 2 Exchange rate risk management
3. PART B Advanced investment appraisal
Chapter 3 Investment appraisal approach
Chapter 4 International investment appraisal
Chapter 5 APV
Chapter 6 Oversea APV
4. PART C Option price
Chapter 7 Basic option price
Chapter 8 Real option pricing
Chapter 9 Equity valuation based BSOP
5.PART D Financing
Chapter 10 Source of financing
Chapter 11 Value of bond
Chapter 12 Value of Equity
Chapter 13 Cost of capital
6.PART E Acquisition and mergers
Chapter 14 Discussion about M&A
Chapter 15 Merger additional value
7.PAET F Corporate reconstruction and re-organisation
Chapter 16 Reconstruction impacts on financial statements
8.PART G Role of senior financial adviser in the multinational organisation
Chapter 17 Dividends policy
Chapter 18 Performance evaluating
Chapter 19 Role of senior financial adviser
1.Chapter 1 Strategic Management Accounting
1-1 Strategic Management Accounting
2.Chapter 2 Performance Hierarchy
2-1 Performance Hierarchy
3.Chapter 3 Performance Management and control
3-1 Budgeting
3-2 Variance analysis
3-3 Learning curve&controllability
4.Chapter 4 Changes in business structure and MA
4-1 Business structure and information needs
4-2 Business Process Re-engineering (BPR)
4-3 Business integration
5.Chapter 5 Environmental and ethical issues
5-1 Stakeholder analysis
5-2 Environmental management accounting
6.Chapter 6 External influence
6-1 Risk and uncertainty
6-2 External influence
7.Chapter 7 MIS and Management reports
7-1 MIS
7-2 Lean MIS
7-3 New development in MIS
7-4 Benchmarking
7-5 Management report
8.Chapter 8 Financial and Non-financial analysis
8-1 Financial analysis
8-2 Divisional Performance
8-3 Transfer pricing
8-4 Performance Management In NFPO
8-5 Performance management and appraisal
9.Chapter 9 Views of PM
9-1 Alternative views of PM
9-2 Corporate failure
10.Professional skills
Professional skills
11.机考平台操作指南
ACCA官网登陆方法
ACCA官网机考操作PM-FM
ACCA官网机考操作 P阶段
1.APM 考前密押
APM 考前密押卷
2.APM考前密押卷
APM Section A
APM Section B
1.知识串讲
章节串讲
核心考点
1.Advanced Performance Management
【202303期】习题带练直播
【202306期】串讲直播
【202309期】习题带练直播
【202312期】考前冲刺集训
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