2015年ACCA考试《F2财务会计》辅导<4>本文由高顿ACCA整理发布请注明出处 Session 2 Sources of data? Main contents:? 1. Types of data? 2. Secondary data? 3. Sampling methods? Types of data? Data can be classified as fol
2015年ACCA考试《F2财务会计》辅导3本文由高顿ACCA整理发布请注明出处 Responsibility accounting is a system of accounting that segregates revenue and costs into areas of personal responsibility in order to monitor and assess
2015年ACCA考试《F2财务会计》辅导2本文由高顿ACCA整理发布请注明出处 The Managerial Process of Planning Decision Making and Control? Information for management is likely to be used for planning control and decision making
ACCA考试《F3财务会计》辅导4本文由高顿ACCA整理发布请注明出处? Classification of Assets and Liabilities? Assets: An asset is something owned or controlled by the business that will result in future economic benefits to th
ACCA考试《F3财务会计》辅导4本文由高顿ACCA整理发布请注明出处? Classification of Assets and Liabilities? Assets: An asset is something owned or controlled by the business that will result in future economic benefits to t
2015年ACCA考试《F1财务会计》辅导13本文由高顿ACCA整理发布请注明出处 The informal organisation and its relationship with the formal organisation? So far we have been looking at formal organisational structures – they hav
2015年ACCA考试《F1财务会计》辅导8本文由高顿ACCA整理发布请注明出处 Strategic planning is characterised by the following:? § Long-term perspective.? § Looks at the whole organisation as well as individual products and ma
2015年ACCA考试《F1财务会计》辅导9本文由高顿ACCA整理发布请注明出处 The strategic planning process? The rational approach to strategic planning breaks down the process into three distinct steps.? 1 Strategic analysis –
2015年ACCA考试《F1财务会计》辅导11本文由高顿ACCA整理发布请注明出处 Further aspects of organisational structure? Ownership and management of larger organisations are often separated. One of the main reasons for this is
2015年ACCA考试《F1财务会计》辅导12本文由高顿ACCA整理发布请注明出处 Centralisation and decentralisation? Another method of analyzing structures is by reference to the level at which decisions are made.? § In a centrali
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