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                                融躍教育

                                ACCA全科面授課程

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                                課程簡介: 全科面授+標準網課 (共13科)

                                視頻有效期:48個月

                                視頻時長:約1471小時

                                詳情介紹

                                課程大綱

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                                課程試聽 推薦

                                • OBU論文輔導課-安心班
                                • ACCA財經詞匯
                                • ACCA全真模擬機考
                                • ACCA精品視頻題庫(F階段全科)
                                • ACCA精品視頻題庫(P階段全科)
                                • ACCA學前指導班
                                • ACCA持證教程
                                • EPSM職業道德與技能模塊
                                • ACCA-BT標準網課
                                • ACCA-MA標準網課
                                • ACCA-FA標準網課
                                • ACCA-LW標準網課
                                • ACCA-PM標準網課
                                • ACCA-TX標準網課
                                • ACCA-FR 標準網課
                                • ACCA-AA標準網課
                                • ACCA-FM 標準網課
                                • ACCA-SBR標準網課
                                • ACCA-AFM標準網課
                                • ACCA-APM標準網課
                                • ACCA-SBL標準網課
                                • ACCA單科面授-BT
                                • ACCA單科面授-MA
                                • ACCA單科面授-FA
                                • ACCA單科面授-LW
                                • ACCA單科面授-PM
                                • ACCA單科面授-TX
                                • ACCA單科面授-FR
                                • ACCA單科面授-AA
                                • ACCA單科面授-FM
                                • ACCA單科面授-SBR
                                • ACCA單科面授-AFM
                                • ACCA單科面授-APM
                                • ACCA單科面授-SBL

                                OBU論文輔導課

                                • 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

                                Chapter 1

                                • 1.Introduction

                                  • CH1 Introduction

                                Chapter 2

                                • 1.Business organisations and their stakeholders

                                  • CH 2 Business organisations and their stakeholders 1

                                  • CH 2 Business organisations and their stakeholders 2

                                Chapter 3

                                • 1.Financial department and its function

                                  • CH 3 Financial department and its function

                                Chapter 4

                                • 1.Auditing

                                  • CH4 Auditing1

                                  • CH4 Auditing2

                                Chapter 5

                                • 1.Business analysis

                                  • CH5 Business analysis1

                                  • CH5 Business analysis2

                                Chapter 6

                                • 1.Costing and pricing

                                  • CH6 Costing and price1

                                  • CH6 Costing and price2

                                Chapter 7

                                • 1.Budgeting

                                  • CH7 Budgeting

                                Chapter 8

                                • 1.Financing

                                  • CH8 Financing

                                Chapter 9

                                • 1.Investing

                                  • CH9 Investing

                                Chapter 10

                                • 1.Taxation

                                  • CH10 Taxation

                                Chapter 11

                                • 1.Hard skills and soft skills in workplace

                                  • CH11 Hard skills and soft skills

                                學前指導班

                                • 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

                                持證班

                                • 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

                                基礎課程

                                • 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

                                基礎班

                                • 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

                                基礎班

                                • 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

                                基礎班

                                • 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

                                基礎班

                                • 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

                                基礎班

                                • 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: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

                                基礎班

                                • 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

                                基礎班(新)

                                • 1.Introduction

                                  • 0.Introduction

                                  • 0-Introduction

                                • 2.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

                                  • 1-7 Double taxation agreements

                                • 3.Chapter 2 Outline of Income Tax

                                  • 2-1 The Uk resident

                                  • 2-2 Fiscal year (Tax year) & 3 Lay out of income tax computation

                                  • 2-4 Classification of income & 5 Qualifying Interest Paid (Deductible interest)

                                  • 2-6 Personal allowance (PA)

                                  • 2-7 Tax rate

                                  • 2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)

                                  • 2-9 Spouse special arrangements

                                  • 2-10 Accrued income scheme

                                • 4.Chapter 3 Trading Incomes

                                  • 3-1 The badges of trade

                                  • 3-2 Pro forma for tax adjusted trading profit

                                  • 3-3 Adjustment of expenditure

                                  • 3-4 Adjustment of income

                                  • 3-5 Cash basis for small business

                                • 5.Chapter 4 Basis of Assessment

                                  • 4-1 Basis period & Tax year & 2.Basis period rule & 3.Tax year basis

                                • 6.Chapter 5 Capital Allowances

                                  • 5-1 Defination of Capital allowance

                                  • 5-2 Classification of plant & machinery

                                  • 5-3 Allowance

                                • 7.Chapter 6 Property Income

                                  • 6-1 Property bussiness income

                                  • 6-2 Rent a room relief

                                  • 6-3 Furnished holiday letting profit

                                • 8.Chapter 7 Relief for Individual Trading Losses

                                  • 7-1 Trading profit assessment

                                  • 7-2 Trade loss relief against general income

                                  • 7-3 Carry forward trade loss relief

                                  • 7-4 Trade loss relief against capital gain & 5.Losses in the early years of a trade

                                  • 7-6 Terminal trade loss relief & 7.The choice between loss reliefs

                                • 9.Chapter 8 Partnerships

                                  • 8-1 Assessment of partnerships to tax & 2.Change in membership of partnership & 3.Loss reliefs for p

                                • 10.Chapter 9 Benefits

                                  • 9-1 General rule & 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 of employer's assets

                                  • 9-7 Other benefits & 8.Exmept benefits

                                • 11.Chapter 10 Income from Employment

                                  • 10-1 Employment and self employment & 2.Basis of assessment for employment income

                                  • 10-3 Allowable deductions

                                  • 10-4 Statutory approved mileage allowances

                                  • 10-5 The PAYE system

                                • 12.Chapter 11 National Insurance Contributions and Pension

                                  • 11-1 Scope of national insurance contribution

                                  • 11-2 Choice of business medium

                                  • 11-3 Types of pension scheme & 4.Tax relief rules for pension

                                  • 11-5 Annual allowance & 6.Lifetime allowance

                                • 13.Chapter 12 Self-assessment Individuals

                                  • 12-1 Self-assessment system introduction & 2.Tax return

                                  • 12-3 Payment of income tax and CGT

                                  • 12-4 HMRC power

                                • 14.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 & 6.Long periods of account

                                • 15.Chapter 14 Computing the Corporation Tax

                                  • 14-1 Trading income-1

                                  • 14-1 Trading income-2

                                  • 14-2 Property income

                                  • 14-3 Interest income & interest payable & 4.Miscellaneous income & 5.Qualifying Charitable Donation

                                • 16.Chapter 15 Relief for Corporation Trading losses

                                  • 15-1 Carry forward trade loss relief & 2.Trade loss relief against total profit

                                  • 15-3 Terminal trade loss relief & 4.Factors influencing choice of loss relief & 5.Capital losses & 6

                                • 17.Chapter 16 Group of Companies

                                  • 16-1 Assiciated companies(≥50%)& 2.75% subsidiaries (group relief group)

                                  • 16-3 Chargeable gain group

                                  • 16-4 Choice of business medium

                                • 18.Chapter 17 Self-assessment:Companies

                                  • 17-1 Tax return

                                  • 17-2 Payment of corporation tax and interest.mp4

                                • 19.Chapter 18 Chargeable gain:individual

                                  • 18-1 Chargeable persons, disposals and assets & 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-1

                                  • 18-10 Business relief-2

                                  • 18-11 Shares and securities

                                • 20.Chapter 19 Chargeable gain:companies

                                  • 19-1 Corporation tax on chargeable gains & 2.Indexation allowance

                                  • 19-3 Disposal of shares by companies

                                  • 19-4 Rollover relief & 5.Capital loss

                                • 21.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

                                • 22.Chapter 21 Inheritance Tax

                                  • 21-1 Definition

                                  • 21-2 Rate of tax & 3.Taper relief

                                  • 21-4 Computation format

                                  • 21-5 Tax liability on death estate

                                  • 21-6 Payment of IHT & 7.Advantages of lifetime transfers

                                  • 21-8 Transfer of a spouse's unused nil rate band

                                  • 21-9 Basic inheritance tax planning

                                • 23.sample paper

                                  • Section A Q1-15

                                  • Section B Q1

                                  • Section B Q2

                                  • Section B Q3-4

                                基礎班

                                • 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

                                • 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

                                基礎班

                                • 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 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

                                基礎班

                                • 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 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

                                基礎班

                                • 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

                                  • 0- Introduction

                                • 3.Chapter 1 The Conceptual Framework

                                  • 1-1 Objective,Qualitative characterisicis&Reporting entity

                                  • 1-2 Definition,Recognition,Derecognition&Measurement

                                  • 1-3 Presentation&Disclosure

                                • 4.Chapter 2 IAS 8 Accounting policies, Changes in Accounting estimates and Errors

                                  • 2 Chapter 2 IAS 8 Accounting policies, Changes in Accounting estimates and Errors

                                • 5.Chapter 3 IAS 2 Inventory

                                  • 3 Chapter 3 IAS 2 Inventory

                                • 6.Chapter 4 IAS 41 Agriculture

                                  • 4 Chapter 4 IAS 41 Agriculture

                                • 7.Chapter 5 IFRS 13 Fair value measurement

                                  • 5-1 Highet&Best use

                                  • 5-2 Market

                                  • 5-3 Valuation techniques

                                • 8.Chapter 6 IAS 16 Property,Plant and Equipment

                                  • 6 Chapter 6 IAS 16 Property,Plant and Equipment

                                • 9.Chapter 7 IAS 40 Investment property

                                  • 7 Chapter 7 IAS 40 Investment property

                                • 10.Chapter 8 IAS 38 Intangible Assets

                                  • 8-1 Recognition

                                  • 8-2 Measurement

                                • 11.Chapter 9 IAS 36 Impairment of asset

                                  • 9-1 Impairment indicators&Losses

                                  • 9-2 CGU & Reversal

                                • 12.Chapter 10 IAS 37 Provisions, Contingent liabilities and Contingent assets

                                  • 10-1 Recognition & Measurement

                                  • 10-2 Restructuring&Environmental provision

                                  • 10-3 Contingencies

                                • 13.Chapter 11 IAS 10 Events after reporting period

                                  • 11 Chapter 11 IAS 10 Events after reporting period

                                • 14.Chapter 12 IFRS 16 Lease

                                  • 12-1 Lessee accounting

                                  • 12-2 Lessor accounting

                                  • 12-3 Sales & Leaseback

                                • 15.Chapter 13 Financial instruments

                                  • 13-1 Definition&Equity instruments

                                  • 13-2 Debt instruments

                                  • 13-3 Impairment of financial assets

                                  • 13-4 Reclassification & Dereognition

                                  • 13-5.1 Derivatives

                                  • 13-5.2 Financial contracts VS Executory contracts

                                  • 13-6 IAS 32&IFRS 7

                                • 16.Chapter 14 IAS 19 Employment benefits

                                  • 14-1 Short-term benefits

                                  • 14-2 Post-employment benefits

                                  • 14-3 Post-employment&Termination benefits

                                • 17.Chapter 15 IFRS 2 Share-based payment

                                  • 15-1 Equity-settled share-based payments

                                  • 15-2 Cash settled share-based payments

                                  • 15-3 Share-based payaments with a choice of settlement

                                • 18.Chapter 16 IFRS 15 Revenue from Contracts with Customers

                                  • 16-1 FIVE-step model

                                  • 16-2 Contract costs&Presentation

                                  • 16-3 Specific guidance

                                • 19.Chapter 17 IAS 20 Government grant

                                  • 17-1 IAS 20 Government grant

                                • 20.Chapter 18 IAS 23 Borrowing costs

                                  • 18-1 IAS 23 Borrowing costs

                                • 21.Chapter 19 IAS 12 Income tax

                                  • 19-1 IAS 12 Income tax

                                • 22.Chapter 20 IFRS 3 Business Combination

                                  • 20-1 Business combination

                                  • 20-2 Acquirer & Acquisition date

                                  • 20-3 Fair value adjustments & Non-controlling interest

                                  • 20-4 Fair value of consideration transferred

                                • 23.Chapter 21 IFRS 10 Consolidated financial statements

                                  • 21-1 Consolidated SOFP

                                  • 21-2 Consolidated SOCI

                                • 24.Chapter 22 IAS 28 Investment in Associate & Joint ventures

                                  • 22-1 IAS 28 Investment in Associate & Joint ventures

                                • 25.Chapter 23 IFRS 11 Joint Arrangements

                                  • 23-1 IFRS 11 Joint Arrangements

                                • 26.Chapter 24 Changes in group structures

                                  • 24-1 Control obtained

                                  • 24-2 Specimen question

                                  • 24-3 Step acquisition

                                  • 24-4 Control lost

                                  • 24-5 Control retained

                                  • 24-6 Significant influence lost

                                • 27.Chapter 25 IFRS 5 NCA held for sale and discontinued operations

                                  • 25-1 IFRS 5 NCA held for sale and discontinued operations

                                • 28.Chapter 26 IAS 21 The effects of changes in foreign exchange rates

                                  • 26-1 Functional and presentation currency

                                  • 26-2 Translation

                                  • 26-3 Disposal of a foreign operation

                                • 29.Chapter 27 IAS 7 Statement of Cash Flows

                                  • 27-1 Operating activities

                                  • 27-2 Investing & Financing activities

                                • 30.Chapter 28-Presentation of Financial Statements

                                  • 28-1 IAS 1

                                  • 28-2 IFRS 8

                                  • 28-3 IAS34,IFRS1&IFRS for SMEs

                                • 31.Chapter 29-Ethics

                                  • 29-1 Ethics&IAS 24

                                  • 29-2 Practice questions

                                • 32.Chapter 30-Interpretation of Financial Statements

                                  • 30-1 Ratio analysis

                                  • 30-2 APMs

                                • 33.Chapter 31-Current issue

                                  • 31-1 Current issue

                                基礎班

                                • 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

                                基礎班(新)

                                • 1.Chapter 1 Interest risk management

                                  • 01 discussion about hedge

                                  • 02 FRA and example

                                  • 03 interest future

                                  • 04 interest future example

                                  • 05 interest future margin and mark to market&example

                                  • 06 interest option on future&example

                                  • 07 interest collar

                                  • 08 interest collar example

                                  • 09 interest swap

                                  • 10 interest swap example

                                  • 11 2021年9月12月Q2-Brandon Co

                                  • 12 2020年12月Q3-Fitzharris Co

                                  • 13 2016年12月Q4-Pault Co

                                • 2.Chapter 2 Exchange rate risk management

                                  • 01 Concepts of exchange rate risk

                                  • 02 exchange rate forward and future

                                  • 03 exchange rate forward and future example

                                  • 04 exchange rate marking to market example

                                  • 05 exchange rate option on futures

                                  • 06 exchange rate option on futures example

                                  • 07 exchange rate option on forward and example

                                  • 08 exchange netting and example

                                  • 09 currency swap and example

                                  • 10 money market

                                  • 11 2022年3月6月Q2-Frongoch Co

                                  • 12 2022年12月Q1-Fondir Co

                                  • 13 2018年12月Q2-Nutourne Co

                                • 3.Chapter 3 Investment appraisal approach

                                  • 00 advanced investment appraisal introduction

                                  • 01 NPV

                                  • 02 IRR&MIRR and example

                                  • 03 recovery duration and example

                                  • 04 VaR and example

                                  • 05 sensitivity analysis

                                  • 06 sensitivity analysis example

                                  • 07 capital ration and example

                                  • 08 PCA

                                • 4.Chapter 4 International investment appraisal

                                  • 01 oversea NPV

                                  • 02 oversea NPV discussing

                                  • 03 2022年3月6月Q1-Psysor Co

                                • 5.Chapter 5 APV

                                  • 01 APV

                                  • 02 2021年9月12月Q1-Zhichi Co

                                  • 03 2018年3月Q2-Tippletine Co

                                • 6.Chapter 6 Oversea APV

                                  • 01 oversea APV

                                • 7.Chapter 7 Basic option price

                                  • 01 basis option valuation

                                  • 02 delta hedging and practice

                                  • 03 greeks

                                • 8. Chapter 8 Real option pricing

                                  • 01 Real option pricing

                                  • 01Equity valuation based BSOP

                                  • 02 2022年9月Q1-Para Fuels Co

                                • 9.Chapter 9 Equity valuation based BSOP

                                • 10.Chapter 10 Source of financing

                                  • 01 Source of finance

                                  • 02 IPO and other method

                                  • 03 factor consider when choosing different source of finance

                                  • 04 islamic finance

                                • 11.Chapter 11 Value of bond

                                  • 01 cost of debts

                                  • 02 convertible bond example

                                  • 03 spot yield curve and bppstrapping exmple

                                  • 04 semi annual rate

                                  • 05 factor affect credit rating and valuation of bond

                                  • 06 bond duration and convextity

                                  • 07 2021年3月6月Q2-Robason Co

                                • 12.Chapter 12 Value of Equity

                                  • 01 book valuation model

                                  • 02 market valuation model

                                  • 03 DVM model

                                  • 04 CF modle

                                  • 05 2022年9月Q3-Felinhen Co

                                • 13.Chapter 13 Cost of capital

                                  • 01 yield curve theoies

                                  • 02 WACC

                                  • 03 effect of gearing

                                  • 04 risk adjusted wacc

                                • 14.Chapter 14 Discussion about M&A

                                  • 01 merger discussion-1

                                  • 02 merger discussion 2

                                  • 03 merger discussion 3

                                  • 04 types of merger

                                • 15.Chapter 15 Merger additional value

                                  • 01 merger caluculation-1

                                  • 02 merger caluculation-2

                                  • 03 2022年12月Q3-Prppleis Co

                                  • 04 2023年3月6月Q1-Joshua Co

                                  • 05 2020年3月Q1-Westparley Co

                                • 16.Chapter 16 Reconstruction impacts on financial statements

                                  • 01 reconstruction-1

                                  • 02 reconstruction-2

                                  • 03 2021年9月12月Q3-Hanwood Shoes Co

                                  • 04 2017年12月Q1-Conejo Co

                                  • 05 2021年3月6月Q1-Chakula Co

                                • 17.Chapter 17 Dividends policy

                                  • 01 Dividends policy

                                  • 2019.Dec.Q2

                                  • 2018,Mar Jue Q3

                                • 18.Chapter 18 Performance evaluating

                                  • 01 Performance evaluating

                                  • 2018.Sep Q2

                                  • 2017.Dec.Q3

                                • 19. Chapter 19 Role of senior financial adviser

                                  • 01 Role of senior financial adviser

                                基礎班

                                • 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

                                基礎班

                                • 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

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