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所在平台: Udemy |
课程主页: https://www.udemy.com/course/bck-business-and-commercial-knowledge-an-introduction/
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**课程名称：** BCK - 商业与商业知识 - 入门 **课程概览:** 本课程旨在介绍商业和商业知识（BCK）的核心概念。学完本课程后，您将能够： 1. 描述商业和商业知识（BCK）的领域。 2. 解释BCK对于特许会计师的重要性。 3. 提升您的BCK指数（BQ）。 4. 区分商业活动与众多人类活动，特别是与就业和职业的区别。 5. 区分独资经营和公司制商业组织。 **课程总结:** 商业与商业知识（BCK）是一个广阔、多元且不断发展和扩展的知识体系。像特许会计师这样主要工作领域涉及商业的专业人士，必须提升他们对BCK的理念、词汇和语法的意识和参与度。这是掌握核心知识的基础。因此，如果缺乏足够的BCK基础，很难真正精通被普遍认为是特许会计师核心的会计和税务。 在本课程中，我们将商业置于更广泛的人类参与背景下，特别是置于经济活动的大背景中。我们已经看到，商业作为一种经济活动，与就业和职业是可区分的。它侧重于为市场生产，而非为自我消费。它以投资密集度和创造就业潜力为特征。它通过创业精神和创造力推动经济增长。我们还描述了企业所有权的含义以及它可能采取的各种形式——单一或个人；独资和公司。我们已经看到，未注册的企业，特别是独资企业，构成了非正规部门，个体上不强大，但集体上却是一个不容忽视的经济力量。这类企业的资产负债是无限责任的后果，它们作为持续经营的地位也存在脆弱性。我们还看到，印度未分割家庭企业构成了印度独特的商业组织形式。最后，我们关注了经济体系日益增长的公司化。我们研究了这种形式是如何促使开发一套全面的公司注册、会计、审计和公司对各利益相关者的问责制度的。
BUSINESS AND COMMERCIAL KNOWLEDGE - AN INTRODUCTIONAfter studying this chapter, you will be able to: 1. Describe the domains of business and commercial knowledge (BCK). 2. Explain the importance of BCK for a Chartered Accountant. 3. Enhance BCK Quotient (BQ). 4. Distinguish the business from the myriad of human activities, more so from employment and profession perspectives. 5. Distinguish between proprietary and corporate forms of business organisations.SUMMARYBusiness and Commercial Knowledge (BCK) is a vast, eclectic and an ever evolving and ever expanding universe of knowledge. Professionals like Chartered Accountants whose primary arena of work comprises businesses must enhance their awareness of and engagement with the philosophies, lexicon and grammar of BCK. It is foundational to grasping the core. Thus, it is unlikely that one can truly master accounting and taxation that in popular perception comprise the core of the chartered accountancy without adequate base in BCK.In this chapter, we have situated business in the wider context of human engagements, more so in the context of a myriad of economic activities. We have seen that business, as an economic activity is distinguishable from employment and profession. It focuses on production not for self-consumption but for markets. It is characterised by investment intensity and employment generation potential. It spurs economic growth via entrepreneurial initiative and creativity. We have also described the meaning of business ownership and the various forms it may take - single or sole and joint; proprietary and corporate. We have seen how unincorporated enterprises, more so sole-proprietorship comprise the informal sector, individually not as powerful but collectively an economic force to reckon with. The ownership of such enterprises is fraught with the fallouts of unlimited liability and their status as going concerns with fragility. We also saw how Hindu Undivided Family businesses comprise a distinct Indian form of business organisation. Finally, we focused on the growing corporatisation of the economic system. We studied as to how this form necessitated the development of a comprehensive system of incorporation, accounting, audit and accountability of the corporations toward the various stakeholders.
