Technical articles

Accountant in Business (AB) was previously known as F1 Accountant in Business. Any technical articles listed as F1 can still be used for studying AB, as the syllabus and content of the exam has not changed.

Accountant in Business (AB)

Internal controls
The purpose of this article is to provide an overview of internal control, with particular emphasis on topics relevant to Part C of the F1/FAB syllabus. 

Mintzberg's theory on organisations
Part B of the F1/FAB syllabus is concerned with the study of business organisation structure, functions and governance. This article focuses on the Mintzberg model, which breaks down the organisation into five generic components.

The F1 syllabus includes the theory of organisations and related topics. Candidates must be familiar with the different organisational structures that can be adopted, as well as related concepts such as departmentalisation, divisionalisation, centralisation and decentralisation, span of control, scalar chain and tall and flat organisations. This article provides an overview of some of these concepts.

The role of marketing
F1/FAB candidates need to have an understanding of the functions of all the main departments in a business organisation. This article focuses on and defines the role of marketing, the marketing mix, and the relationship between the marketing plan and the strategic plan.

Corporate governance: the board of directors and standing committees
This article introduces corporate governance and some of the basic concepts that underpin it, and explains the roles of the board of directors, the different types of company director and standing committees.

Communicating core values and mission 
This article focuses on the syllabus area relating to an organisation’s core values and mission to the public, shareholders and employees. This is an objective which can easily get overlooked in the rush to master environmental analyses, strategic choice and outsourcing decisions.

Introduction to microeconomics
This article provides a broad overview of the important areas of microeconomics, introducing the key principles to those who have not previously studied the topic, while offering an update to those who have.

A question of ethics
This article gives an overview of professional ethics, a vitally important aspect of the work of the accountant - and new addition to the Paper F1/FAB syllabus from December 2011.

Not-for-profit organisations – part 1
The first part of two articles broadly describes the generic characteristics of not-for-profit organisations.

Not-for-profit organisations – part 2
In the second part of two articles, we take a specific and deeper look at charities, which are one of the more important types of not-for-profit organisations.

Understanding the importance of appraisals
The three main purposes of appraisals.

Theories of leadership style
The main approaches to leadership.

The importance of teams
The theories of team development.

Understanding Herzberg's motivation theory
Herzberg's motivation theory explained.

Equal opportunities
An outline of the approaches for management of diversity.

Let's get motivated
An explanation of how management theories on motivation can be applied in the workplace.

Study support videos

F1/FAB MTQ advice
Debbie Palmer from BPP discusses the new format of F1/FAB exam taking effect in 2014, with details of what has and hasn't changed, the skills you need to maximise your chances of success and a look in detail at the question types.
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Advice for students retaking exams
This video is about turning your exam fail into a pass at your next attempt. It suggests ways to reflect on where you went wrong, how to draw up an effective study plan, and practising exam questions.

Syllabus updates

Examiner's guidance: Changes to the structure of F1/FAB
With effect from 26 February 2014 for the computer-based exam (CBE) and from June 2014 for the paper-based exam, there will be various changes to the way in which the exam is structured. The purpose of this article is to explain the changes to the structure and to the styles of question that will be encountered by candidates.

Exam technique

F1 – A guide to using the examiner’s reports
Guidance to help you if you are taking the F1 exam for the first time as this takes you through how to use the examiner’s reports as part of your revision phase as directed by the study-support guides. This document will help you to understand how you should be using the examiner’s reports to make the best use of them.

F1 – A guide to reflection for retake students
Guidance to help you if you are retaking the F1 exam as this takes you through the process of reflection using the examiner’s reports as directed in the retake guides. This document will help you to understand how you should be using the examiner’s reports to make the best use of them.

How to prepare for on-demand computer-based exams
This article will guide you on the skills and exam techniques required in preparing for on-demand CBEs.

Exam support resources

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