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课程大纲
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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.前导课
1-认识ACCA
2-1 ACCA科目介绍-F阶段
2-2 ACCA科目介绍-P阶段
3-ACCA知识串联
4-ACCA学习规划
5-ACCA职业发展
6-如何注册成为ACCA学员
7-My ACCA介绍
8-ACCA官网常见功能介绍（英国官网&中国官网）
9-如何报考考试，取消考试，下载准考证
10-ACCA机考主观题软技能
1.持证课
1-申请初级&高级商业会计证书
2-EPSM介绍
3-申请OBU学士学位
4-申请UOL硕士学位
5-ACCA会员申请指南
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.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.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
0-1 Introduction
3.Chapter 1 The IASB’s Conceptual Framework
1-1 Objective
1-2. Qualitative characterietics
1-3 Definition, Recognition & Derecognitio
1-4 Measurement
1-5 Presentation
4.Chapter 2 The Regulatory Framework
2-1 Regulatory framework
5.Chapter 3 Tangible Non-current assets
3-1. IAS 16 -Definition, Recognition & Initial measurement
3-2. IAS 16-Subsequent measurement-Depreciation
3-3. IAS 16-Subsequent measurement-Revaluation model
3-4. IAS 16-Disposal
3-5. IAS 40 Investment property
3-6.IAS 23 Borrowing costs
6.Chapter 4 Intangible Non-current assets
4-1. IAS 38-Recognition
4-2. IAS 38-Measurement
7.Chapter 5 Impairment of assets
5-1. IAS 36-Impairment review
5-2. CGUs
5-3. Reversal of a previous loss
8.Chapter 6 Inventory, Non-current assets held for sale and biological assets
6-1 IFRS 5 HCAHFS and Discontinued operation
6-2 IAS 2 Inventory
6-3 IAS 41 Agriculture
6-4 IFRS 13 Fair value measurement
9.Chapter 7 Revenue&Government grant
7-1 IFRS15-FIVE step model
7-2 IFRS15-FIVE step model-Exercises
7-3 IFRS15-Construction contract
7-4 IFRS15-Common types of transactions
7-5 IAS20-Government grant
7-6 IAS20-Repayment of GG
10.Chapter 8 Foreign currency transactions
8-1 Foreign currency transactions
11.Chapter 9 Lease
9-1 IFRS16-lessess accounting
9-2 IFRS16-lessess accounting-Exercises
9-3 IFRS16-Recognition exemption
9-4 IFRS16-Sale&leaseback
12.Chapter10 Financial instruments
10-1 Definition,Recognition&Derecognition
10-2 Measurement of FA-Investment in debt
10-3 Investment in shares
10-4 Measurement of financial liability and equity instrument
13. Chapter 11 Provisions & Events after reporting period
11-1 Definition,recognition&measurement of provisions
11-2 Types of provisions
11-3 Contingencies
11-4 IAS 10
14. Chapter 12 Income tax
12-1 Current tax.
12-2 Deferred tax
12-3 Calculation of deferred tax
12-4 Effect of revaluation
15.Chapter 13-Accounting policies, accounting estimates and Errors
13-1 Accounting policies, accounting estimates and Errors
16.Chapter 14-Preparation of single entity financial statement
14-1. Proforma
14-2. Exercise
17. Chapter 15 IAS 7 Statement of cash flows
15-1.Poforma
15-2.Preparation
15-3.Exercise
18.Chapter 16 Introduction to groups
16-1 Introduction to groups
19.Chapter 17 The consolidated statement of financial position
17-1 Basic principles
17-2. Consideration transferred
17-3.Fair value adjustments
17-4.Intra-group transaction&Goodwill impairment
17-5.Preparation
20. Chapter18-Consolidated statement of comprehensive income
18-1 Approach&Adjustments
18-2 Disposal of a subsidiary
21.Chapter 19-Accounting for associates
19-1 Investment in associate
19-2 Preparation of CSOCI-2020年3月6月-Plank Group
22.Chapter 20 Interpretation of financial statements
20-1 Ratio regarding performance
20-2 Ratio regarding position
20-3 IAS 33 EPS-Baisc EPS
20-4.IAS3 EPS-Diluted EPS
20-5.Interpretation
20-6.Exercise-2017年9月12月Q31
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
0. Introduction
3. Chapter 1 The concept of audit and other assurance engagements
1-1. Accountability, stewardship and agency
1-2. Objective of external audit
1-3. Assurance engagements
4.Chapter 2 Statutory audit and regulation
2. Statutory audit and regulation
5.Chapter 3 The concept of audit and other assurance engagements
3-1. Corporate governance
3-2. The UK Corporate Governance Code
3-3. Audit committees
6.Chapter 4 Internal audit
4-1. Internal audit and corporate governance
4-2. Nature and purpose of IA assignments
4-3. Outsourcing IA
4-4. External and internal auditors
4-5. Using the work of internal audit
7.Chapter 5 Professional ethics and quality management procedures
5-1. ACCA Code of Ethics
5-2-1.Self-interest threat
5-2-2. Familiarity threat and Intimidation threat
5-2-3. Self-review threats and Advocacy threats
5-3. Obtaining and accepting audit engagements
5-4. ISA 210 and ISA 220
8.Chapter 6 Risk assessment
6-1 ISA 200
6-2. Audit risk
6-3. ISA 320
6-4. Understanding the entity and its environment
6-5-1. Assessing the risks of material misstatement
6-5-2. Audit risks and the auditor’s responses
6-5-3. ROMM at the assertion level (1)
6-5-4. ROMM at the assertion level (2)
6-6. Fraud, laws and regulations
9.Chapter 7 Audit planning and documentation
7-1. The need for planning
7-2. The overall audit strategy and the audit plan
7-3. Interim and final audits
7-4. Audit documentation
10.Chapter 8 Introduction to audit evidence
8-1. Sufficient appropriate audit evidence
8-2. Financial statement assertions
8-3. Procedures for obtaining audit evidence
11.Chapter 9 Internal control
9-1. Systems of internal control
9-2. The use of systems of internal control by auditors
9-3. Walk-through tests and IT environment
12.Chapter 10 Tests of controls
10-1. Audit evidence and tests of controls (recap)
10-2-1. The sales system
10-2-2. The purchases system (1)
10-2-2. The purchases system (2)
10-2-3.The payroll system
10-2-4.The inventory system
10-2-5.The bank and cash system
10-2-6. Non-current assets
10-3. Communication with TCWG
13.Chapter 11 Audit sampling and automated tools and techniques
11-1. Selecting items for testing
11-2. Audit sampling
11-3. Automated tools and techniques
14.Chapter 12 Non-current assets
12-1-1. Tangible non-current assets (ASP)
12-1-2. Tangible non-current assets (Valuation)
12-2. Intangible non-current assets.
15.Chapter 13 Inventory
13-1. Audit procedures for inventory
13-2. The physical inventory count
13-3. Inventory valuation
16. Chapter 14 Receivables
14-1. Audit of revenue
14-2. Audit of receivables
17.Chapter 15 Bank and cash
15-1. Audit of bank balances
15-2. Audit of cash balances
18.Chapter 16 Payables and accruals
16-1. Payables, accruals and purchases
16-2. Payroll
19.Chapter 17 Non-current liabilities, capital and directors’ emoluments
17-1. Non-current liabilities
17-2. Provisions and contingencies
17-3. Capital and directors' emoluments
20.Chapter 18 Not-for-profit organisations
18. Not-for-profit organisations
21.Chapter 19 Audit review and finalisation
19-1. Subsequent events
20-0. Introduction
19-2. Going concern
19-3. Written representations
19-4. Overall review of financial statements
22.Chapter 20 Reports
20-1. ISA 700(Revised)
20-2. ISA 701 key audit matters
20-3. ISA 705 (Revised)
20-4. ISA 706 (Revised)
20-5. ISA 720 (Revised)
20-6. Going concern
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 Financial Management and Financial Objectives
1-2.Corporate objectives
1-3.Non-for-profit organisation
1-4.Agency theory
1-5.Measuring achievements of objectives
4.Chapter 2 The economic environment for business
2-1. Macroeconomic policy objectives
2-2. Macroeconomic policies
2-2.2 Other policies
5. Chapter 3 Financial environment
3-1. Financial institutions
3-2. Financial markets
3-3. FinTech
6. Chapter 4 General knowledge of Working capital management
4-1.Objective of working capital management
4-2.Central role of working capital management
4-3.Working capital measurement
4-4.Working capital measurement practice
7.Chapter 5 Working capital investment and financing
5-1.Working capital investment policy
5-2.Working capital Financing policy
5-3 2016年3月6月Q1-overtrading practice
8.Chapter 6 Management of working capital
6-1.Inventory management
6-2.1 Receivable management-credit policy
6-2.2 Receivable management-early settlement discount
6-2.3 Receivable management-factor
6-2.4 Receivable management-factor practice
6-2.5.Managing foreign account receivable
6-3.Account payment management
6-4.1 Cash management-cash forcast
6-4.2 Cash management-cash management model
6-4.3 Cash management-treasury management
9.Chapter 7 General investment appraisal
7-1.investment appraisal process
7-2.Non-discounting method
7-3 Time value of money and discounting
7-4 discounting method-NPV&IRR
10.Chapter 8 Application of NPV
8-1 Format of NPV
8-1.1 2016 Sep q32
8-2 timing discount rate relevant CF
8-3 Working capital adjustment
8-3.1 2019 Mar q32
8-3.2 2014 dec q4
11.Chapter 9 Specific investment appraisal
9-1 lease or buy
9-1.1 lease or buy practice
9-2 Asset replacement decisions
9-2.1 Asset replacement decisions practice
9-3 Capital rationing
12.Chapter10 Risk and uncertainty
10-1 Risk analysis
10-1.1 2018 mar q32
10-2 Other techniques for managing risk
10-3 Uncertainty analysis
10-3.1 Uncertainty analysis practice
13.Chapter 11 Sources of Finance
11-1 Short term financing
11-2 Long term financing
11-3 Long term financing-debts
11-4 Long term financing-equity
11-5 Long term financing-right issue
11-6 Long term financing-placing&IPO
11-7 ratio analysis
11-8 Other source of finance
11-9 Islamic finance
11-10 SME financing
14.Chapter 12 Cost of capital
12-1 Risk and return
12-2 WACC Calculation
12-3 Cost of debt
12-3.1 Cost of debt practice
12-4 Cost of equity-DVM
12-5 Cost of equity-CAPM
12-6 Summary of calculation of WACC
12-7 Risk adjusted WACC
15.Chapter 13 Capital structure
13-1 Relationship between gearing wacc and value
13-2 The WACC and capital structure theory
16.Chapter 14 Dividend policy
14-1 Dividend theories
14-2 Dividend policy
14-3 Alternatives to cash dividends
17.Chapter 15 Market efficiency
15-1 Market efficiency definition
15-2 level of market efficiency
15-3 Behavior finance
18.Chapter 16 Business valuation
16-1 Asset valuation
16-2 Income valuation
16-3 DVM valuation
16-4 FCF valuation
16-5 Debt valuation
19.Chapter 17 Foreign currency risk management
17-1 Exchange risk basis
17-2 Forcast exchange rate theory
17-3 Managing transaction risk-internal method
17-4 External method-money market hedge
17-5 External method-Derivative Market
17-6 External method-Forward contract
17-7 External method-Future
17-8 External method-Option
17-9 External method-Swap
20.Chapter 18 Interest rate risk management
18-1 Interest risk basis
18-2 The cause of interest rate fluctuations
18-3 Internal method
18-4 External method-OTC
18-5 External method-Future&Option
18-6 External method-Swap&Collar
1.PART A The business organization, its stakeholders and the external environment
Business and Technology
Chapter 1 Business organisations and their stakeholders
Chapter 2 The business environment
Chapter 3 The legal framework
Chapter 4 The Marco-economics environment
Chpater 5 Micro-economics factors
2.PART B Business organizational structure, functions and governance
Chapter 6 Business organization structure
Chapter 7 Organizational culture and committees
Chapter 8 Corporate governance and social responsibility
3.PART C Accounting and reporting systems, technology, compliance and controls
Chapter 9 Role of accounting
Chapter 10 Control, security and audit
Chapter 11 Identifying and preventing fraud
4.PART D Leading and managing individuals and team
Chapter 12 Leading and managing
Chapter 13 Recruitment and selection
Chapter 14 Individual group and teams
Chapter 15 Motivating individuals and groups
Chapter 16 Training and developments
Chapter 17 Performance appraisals
5.PART E Personal Effectiveness and Communication in business
Chapter 18 Personal effectiveness and communications
6.PART F Professional ethics in accounting and business
Chapter 19 Ethical considerations
7.BT-LW ACCA官网机考操作讲解
ACCA BT-LW 官网登录方法
ACCA 官网机考操作BT-LW（随时机考）
1.Business and Technology
【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. 学前指导班
认识ACCA
ACCA官网操作指引
1.Introduction
Introduction
2.Part A The nature, source and purpose of management information
Chapter 1 Accounting for management
Chapter 2 Data and information
Chapter 3 Presenting information
Chapter 4 Cost classification and behaviour
3.Part B Data analysis and statistical techniques
Chapter 5 Summarising and analysing data
Chapter 6 Forecasting
4.Part C Cost accounting techniques
Chapter 7 Accounting for materials
Chapter 8 Accounting for labour
Chapter 9 Accounting for overheads
Chapter 10 Absorption and marginal costing
Chapter 11 Job, batch, process and service costing
Chapter 12 Alternative costing methods
5.Part D Budgeting
Chapter 13 Budgeting
Chapter 14 Project appraisal
6.Part E Standard Costing
Chapter 15 Variance analysis
7.Part F Performance Measurement
Chapter 16 Performance measurement overview
Chapter 17 Financial performance measurement
Chapter 18 Non-financial performance measurement
8.题目讲解
Section B
9. 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）
1.Management Accounting
【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.PART A The context and purpose of financial reporting
Chapter 1 Introduction to accounting
Chapter 2 The regulatory framework
2.PART B The qualitative characteristics of financial information
Chapter 3 The IASB’s Conceptual Framework
3.PART C The use of double-entry and accounting systems
Chapter 4 The double-entry book-keeping
Chapter 5 The accounting system
4.PART D Recording transactions and events
Chapter 6 Trading and Sales tax
Chapter 7 Inventory
Chapter 8 Tangible non-current assets
Chapter 9 Intangible non-current assets
Chapter 10 Accruals and Prepayments
Chapter 11 Irrecoverable debts and Allowance
Chapter 12 Provisions and Contingencies
Chapter 13 Capital structure and Finance costs
5.PART E Preparing a trial balance
Chapter 14 Trial balance & Correction of errors
Chapter 15 Cash & Bank reconciliation
Chapter 16 Trade receivables and trade payables
6.PART F Preparing basic financial statements
Chapter 17 Preparation of financial statements for sole trader
Chapter 18 Preparation of financial statements for companies
Chapter 19 Events after the reporting period
Chapter 20 Statement of cash flows
Chapter 21 Incomplete records
7.PART G Preparing simple consolidated financial statements
Chapter 23 The consolidated statement of financial position
Chapter 24 The consolidated statement of profit or loss
Chapter 22 Introduction to consolidated financial statements
8.PART H Interpretation of financial statements
Chapter 25 Interpretation of financial statements
9.Introduction
Introduction
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）
1.Financial Accounting
【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.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.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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