（財會考證）ACCACAT考試F1會計師與企業(yè)主觀題練習(xí)

1、ACCACAT考試F1會計師與企業(yè)主觀題練習(xí)1、1 Baileys is a large toy manufacturer based in a traditional industrial region. Established in the 1970s, it has faced many changes in the market and survived. This has been due in part to employing a largely unskilled low paid staff,and maintaining its main advantage, that o

2、f low production costs based on low pay. Most of the production involves repetitive and boring work with little challenge and opportunity for innovation. Although many of the employees havebeen with the company for some time, there has been a high level of employee turnover. However, an unhappy atmo

3、sphere has been apparent for some time. There has been a number of instances ofarguments between the staff, friction between different departments, disturbance, low morale, poor production and general unrest, made worse recently by a decline in business which may lead to staff reduction and redundan

4、cy. Poor pay is leading to family problems that are affecting the commitment and motivation of the employees. The business was recently sold to the new owner, Rebecca Stonewall. She is concerned that the negative atmosphere she has found will harm the prospects of the business and is determined to a

5、ddress the issues that have become apparent. She has therefore decided that it is time to take account of opinions and views of the employees in an attempt both to identify the problems and to resolve them. She has appointed external counsellors since she thinks that a programme of individual counse

6、lling might be appropriate and is also of the opinion that some form. of different or improved approach to motivation might be the answer to the problems at Baileys.Required:(a) Define the role that the external counsellor must fulfil at Baileys. (3 marks)2、(iv) how these problems might be overcome.

7、 (4 marks)3、(ii) authority; (3 marks)4、(iii) delegation. (3 marks)5、(d) Explain to the management of Baileys why consideration should be given to resolving the problems through:(i) job rotation; (5 marks)6、4 In addition to the application form. and interview, references provide further confidential

8、information about theprospective employee.Required:(a) Define the purpose of a reference. (3 marks)7、8、9、10、(b) Explain what is meant by McGregors(i) Theory X; (5 marks)11、(b) Motivators. (7 marks)12、13、(b) Explain the advantages and the disadvantages of:(i) the face to face interview between two pe

9、ople; (6 marks)14、15、3 An organisation has decided to compare the benefits of promoting existing staff with those of appointing externalcandidates and to assess whether the use of external recruitment consultants is appropriate.Required:(a) Describe the advantages of internal promotion. (5 marks)16、

10、(b) Explain and give examples of assertive behaviour. (7 marks)17、5 An organisations goals can only be achieved through the efforts of motivated individuals.Required:Explain what is meant by the following terms:(a) Hygiene factors. (8 marks)18、(e) Briefly provide five reasons to the management of Ba

11、ileys why financial rewards could be considered to improve motivation. (5 marks)19、(c) Describe the purposes for which a person specification might be used. (4 marks)20、6 Communication is important for all organisations and requires an understanding of communication flows and channels.Required:(a) B

12、riefly explain the main purposes of the three main formal communication channels in an organisation:(i) Downwards; (3 marks)21、(ii) how effective delegation might be achieved; (6 marks)22、1 Oliver Hoppe has been working at Hoopers and Henderson accountancy practice for eighteen months. He feels that

13、he fits in well, especially with his colleagues and has learnt a lot from them. However, he feels that the rules andregulations governing everyday activities and time keeping are not clear.Oliver does not get on well with his line manager, David Morgan. There appears to be a clash of personalities a

14、ndreluctance on David Morgans part to deal with the icy atmosphere between them after David was asked by one ofthe accounting partners to give Oliver a job. For the past three months Oliver has gone to lunch with his fellow workersand always returned to work with them or before them. In fact they al

15、l have returned to work about ten minutes lateon several previous occasions. After the third time, Oliver was called into David Morgans office and given an oralwarning about his time keeping.Oliver was not permitted to argue his case and none of the other staff who returned late were disciplined in

16、this way.On the next occasion the group was late returning from lunch, David Morgan presented Oliver with a written warningabout his time keeping.Yesterday, Oliver was five minutes late returning to work. His colleagues returned after him. David Morgan gave Olivernotice and told him to work until th

17、e end of the week and then collect his salary, the necessary paperwork and toleave the practice.There is a partner responsible for human resources. Oliver has come to see the partner to discuss the grievanceprocedures against David Morgan for his treatment and about what Oliver regards as unfair dis

18、missal.Required:(a) Describe the six stages of a formal disciplinary procedure that an organisation such as Hoopers andHenderson should have in place. (12 marks)23、(iii) job enrichment. (5 marks)24、(b) Describe the skills that a counsellor should possess. (14 marks)25、(ii) the panel interview with m

19、ore than one interviewer. (5 marks) 26、(e) Job instruction. (3 marks)27、28、(d) Job rotation. (3 marks)29、(c) To correct the problems at Flavours Fine Foods, explain to Alan Jones: (i) the need for delegation; (3 marks)30、(c) Outline the problems with references. (7 marks)(15 marks)31、(b) Briefly exp

20、lain the two types of informal communication known as the grapevine and rumour. (6 marks)32、6 An important part of managing people in a professional organisation is to be able to distinguish between aggressiveness and assertiveness in an employee.Required:(a) Explain and give examples of aggressive

21、behaviour. (8 marks)33、34、35、4 All organisations require trained employees. However, training can take many forms, some of which are internal to the organisation.Required:Explain what is meant by the terms:(a) Computer based training. (3 marks)36、(c) Briefly describe three advantages to Baileys of c

22、ounselling. (3 marks)37、2 An important part of management is understanding the style. of leadership.Required:(a) Explain what Blake and Moutons Managerial Grid measures. (5 marks)38、(d) Describe the three stages of a formal grievance interview that Oliver might seek with the appropriate partnerat Ho

23、opers and Henderson following the formal procedure. (9 marks)39、2 Traditionally, the only objective of a business was to make a profit. However, some writers have suggested that this idea is simplistic and that profitability is only one objective amongst many.Required:State and explain Druckers eigh

24、t classifications of objectives.(15 marks)40、41、(b) Explain in the context of Flavours Fine Foods, what is meant by: (i) responsibility; (4 marks)42、43、(b) Describe five major barriers to good communication. (10 marks)44、(b) Briefly describe the way in which a person specification differs from a job

25、 description. (3 marks)45、(b) Explain Mintzbergs five organisational components. (10 marks)46、2 The activities of an organisation have to be managed and co-ordinated to ensure that its objectives are met. The organisations structure is designed to support this.Required:(a) What is meant by the term

26、organisational structure, often shown as an organisation chart? (5 marks)47、6 The accountant communicates information to others in reports and statements. Understanding the nature andimportance of communication is therefore an important part of the accountants role.Required:(a) Explain the importanc

27、e of good communication. (5 marks)48、(iii) Lateral or horizontal. (3 marks)49、(c) Describe the main stages of a formal grievance procedure that Oliver should now pursue. (10 marks)50、(c) Discuss the usefulness of the managerial grid in assessing the attributes of managers. (5 marks)51、(b) Briefly de

28、scribe the five extreme scores identified by Blake and Mouton. (5 marks)52、1 Flavours Fine Foods is a leading producer for the food industry, supplying many of Europes leading restaurants.Started just five years ago by brothers Lee and Alan Jones, the organisation has grown from a small company empl

29、oying five people to a multi-divisional organisation employing 120 people.The organisations production facility is divided into three separate departments. Each department has a single manager with supervisors assisting on the production lines. The managers and supervisors, all of whom are aware of

30、their roles, work well together. However, although the organisation has grown, the owners continue to involve themselves in day to day activities and this has led to friction between the owners, managers and supervisors.As a result a problem arose last week. Alan Jones instructed a supervisor to rep

31、air a machine on the shop floor, which he refused to do without confirmation and instruction from his departmental manager. The supervisors manager,Dean Watkins, became involved and was annoyed at what he saw as interference in his departments activities. Dean told Alan Jones that he “should have co

32、me to me first” because although the responsibility for the overall organisation was a matter for the brothers, action taken in the factory was his through powers that had been delegated to him and through his authority, as manager. In the argument that followed, Alan Jones was accused of failing to

33、 understand the way that the hierarchy in such a large organisation operates and that interference with operational decisions by senior management was not helpful.As a consequence of this, Alan Jones has asked you to explain to him and his brother the issues behind the dispute to clarify the roles o

34、f managers and supervisors and to indicate how and why successful delegation might be achieved.Required:(a) Explain to Alan Jones the main differences between the work of a manager and that of a supervisor. (13 marks)53、(b) Describe the content of a reference. (5 marks)54、(ii) Upwards; (3 marks)55、(

35、b) How can Maslows theory be applied to the motivation of staff? (5 marks)56、5 All managers need to understand the importance of motivation in the workplace.Required:(a) Explain the content theory of motivation. (5 marks)57、3 The person specification is derived from the job description.Required:(a)

36、Explain what is meant by the terms:(i) person specification; (4 marks)58、(c) Briefly describe five factors to be taken into account when deciding whether to use recruitment consultants.(5 marks)59、3 Organisations need to recruit new employees. An important step in the process is the selection interv

37、iew.Required:(a) Explain the purpose of the selection interview. (4 marks)60、61、62、(ii) Theory Y. (5 marks)63、(b) Describe the advantages of external recruitment. (5 marks)64、65、66、4 A properly conducted appraisal interview is fundamental in ensuring the success of an organisations performanceapprai

38、sal system.Required:(a) Describe three approaches to conducting the appraisal interview. (5 marks)67、(b) Describe five main barriers to an effective appraisal interview. (10 marks)68、 (b) Coaching. (3 marks)69、(ii) job enlargement; (5 marks)70、71、(iii) problems with delegation; (4 marks)72、(c) Mento

39、ring. (3 marks)73、(b) Explain why Oliver might legitimately feel he has a grievance against his manager and identify which aspectsof the formal disciplinary procedure David Morgan did not follow or allow in this case. (9 marks)74、(ii) job description. (4 marks)75、5 Your manager has heard of Maslows

40、hierarchy of needs theory and how it has some relevance to motivational techniques.Required:(a) Explain Maslows hierarchy of needs theory. (10 marks)76、【答案】1、1 One of the many skills that managers are called upon to use is counselling. Situations often arise in the workplace where particular and car

41、eful people-centred skills are required. It is important that managers understand exactly what counselling involves and the delicate skills involved. In addition, many problems identified by counselling can be resolved through appropriate methods of motivation. Widening and deepening interest in the

42、 organisation and its many tasks and departments is a tried and tested methodfor motivating employees. However, financial rewards remain a strong and important motivator.(a) The external counsellors role must be as a person who takes on the role of counsellor and agrees explicitly to offer time,atte

43、ntion, advice, guidance and support to another person (or persons) temporarily in the role of client.2、(iv) Problems with delegation can be overcome by careful selection and training, an open communication system, the establishment of an appropriate control system and a system that rewards effective

44、 delegation.3、(ii) AUTHORITY is the scope and amount of discretion given to a person to make decisions by virtue of the position held within the organisation. The authority and power structure of an organisation defines the part each member of the organisation is expected to perform. and the relatio

45、nship between the organisations members so that its efforts are effective. The source of authority may be top down (as in formal organisations) or bottom up (as in social organizations and politics). In the scenario, authority is from the top and should be delegated downwards.4、(iii) DELEGATION is g

46、iving a subordinate the discretion to make decisions within a certain, defined sphere of influence. Therefore the superior must possess the authority to delegate. The key element here is discretion and the level of authority within a specific sphere which is behind the problems at Flavours Fine Food

47、s. Authority should be clearly delegated as appropriate to the managers and, through them, to the supervisors.5、(d) (i) Job rotation is the planned rotation of staff between jobs and tasks to reduce monotony and boredom and provide fresh opportunities and challenges. This could be a useful way of en

48、couraging employees at Baileys alongside enrichment and enlargement. Rotation would encourage better understanding between employees at Baileys. It takes two forms,the transfer to another job after some time in an existing job and the introduction of another individual to the job being vacated, or a

49、s a form. of training where individuals are moved through different jobs to learn new skills.6、4 Overview:References are used by most employers as a key part of their selection process, but mainly to verify facts about the candidate ratherthan as an aid to decision making. The reference check is usu

50、ally the last stage in the selection process and referees should becontacted only after permission has been given by the applicant. Good referees are almost certain to know more about theapplicant than the selector and it would be foolish not to seek their advice or treat the reference check as a me

51、re formality.Part (a)References provide further confidential information about the prospective employee. This may be of varying value, as the reliabilityof all but the most factual information must be in question.The purpose of a reference is to obtain straightforward factual information confirming

52、the nature of the applicants previous job(s),the period of employment, current pay and the circumstances for wishing to leave the present employment and to seek opinionsabout the applicants personality and other attributes. However, allowance must be made for prejudice and charity.7、8、9、10、(b) Dougl

53、as McGregor has suggested that the managers view of the individuals attitude to work can be divided into two categories, which he called Theory X and Theory Y. The style. of management adopted will stem from the view taken as to how subordinates behave. However, these two typologies are not distinct

54、; they do in fact represent the two ends of a continuum.(i) Theory X is based on traditional organisational thinking. It assumes that the average person is basically indolent and has an inherent dislike of work which should be avoided at all costs. The individual lacks ambition, shuns responsibility

55、, has no ambition and is resistant to change. This theory holds that the individual seeks only security and is driven solely by self-interest. It follows that because of this dislike of work, most have to be directed, controlled, organised or coerced. Management is based on fear and punishment and w

56、ill have an exploitative or authoritarian style. This reflects the thinking of the classical school of management, based on a scientific approach, specialisation, standardisation and obedience to superiors.11、(b) Motivators (or satisfiers) are those factors directly concerned with the satisfaction g

57、ained from the job itself. Herzbergsuggested that these included a sense of achievement, the level of recognition of the employee, the intrinsic value felt at thejob itself, level of responsibility, opportunities for advancement and the status both inside and outside provided by the job orposition h

58、eld.Motivators lead to satisfaction because of the need for growth and a sense of self achievementA lack of motivators leads to over concentration on hygiene factors; that is those negative factors which can be seen andtherefore form. the basis of complaint and concern.12、13、(b) (i) The face to face

59、 interview is the most common form. of interview. In this situation the candidate is interviewed by a single representative of the employing organisation.The advantages of such interviews are that they establish an understanding between the participants, are cost effective for the organisation (only

60、 one member of the organisations staff is involved) and, because of the more personal nature, ensure that candidates feel comfortable.The disadvantages are that the selection interview relies on the views and impression of a single interviewer that can be both subjective and biased. In addition, the