ACCA2011年6月份考试大纲(F3)(8)

　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　7.Accruals and prepayments

　　a)Understand how the matching concept applies to accruals and prepayments.^[1]

　　b)Identify and calculate the adjustments needed for accruals and prepayments in preparing financial statements.^[1]

　　c)Illustrate the process of adjusting for accruals and prepayments in preparing financial statements.^[1]

　　d)Prepare the journal entries and ledger entries for the creation of an accrual or prepayment.^[1]

　　e)Understand and identify the impact on profit and net assets of accruals and prepayments.^[1]

　　8.Receivables and payables

　　a)Explain and identify examples of receivables and payables.^[1]

　　b)Identify the benefits and costs of offering credit facilities to customers.^[1]

　　c)Understand the purpose of an aged receivables analysis.^[1]

　　d)Understand the purpose of credit limits.^[1]

　　e)Prepare the bookkeeping entries to write off an irrecoverable debt.^[1]

　　f)Record an irrecoverable debt recovered.^[1]

　　g)Identify the impact of irrecoverable debts on the income statement and on the statement of financial position.^[1]

　　h)Prepare the bookkeeping entries to create and adjust an allowance for receivables.^[1]

　　i)Illustrate how to include movements in the allowance for receivables in the income statement and how the closing balance of the allowance should appear in the statement of financial position.^[1]

　　j)Account for contras between trade receivables and payables.^[1]

　　k)Prepare， reconcile and understand the purpose of supplier statements.^[1]

　　l)Classify items as current or non-current liabilities in the statement of financial position.^[1]

　　9.Provisions and contingencies

　　a)Understand the definition of"provision","contingent liability"and"contingent asset".^[1]

　　b)Distinguish between and classify items as provisions,contingent liabilities or contingent assets.^[1]

　　c)Identify and illustrate the different methods of accounting for provisions,contingent liabilities and contingent assets.^[1]

　　d)Calculate provisions and changes in provisions.^[1]

　　e)Account for the movement in provisions.^[1]

　　f)Report provisions in the final accounts.^[1]

　　10.Capital structure and finance costs

　　a)Understand the capital structure of a limited liability company including:^[1]

　　i)Ordinary shares

　　ii)Preference shares(redeemable and irredeemable)

　　iii)Loan notes.

　　b)Record movements in the share capital and share premium accounts.^[1]

　　c)Identify and record the other reserves which may appear in the company statement of financial position.^[1]

　　d)Define a bonus(capitalisation)issue and its advantages and disadvantages.^[1]

　　e)Define a rights issue and its advantages and disadvantages.^[1]

　　f)Record and show the effects of a bonus(capitalisation)issue in the statement of financial position.^[1]

　　g)Record and show the effects of a rights issue in the statement of financial position.^[1]

　　h)Record dividends in ledger accounts and the financial statements.^[1]

　　i)Calculate and record finance costs in ledger accounts and the financial statements.^[1]

　　j)Identify the components of the statement of changes in equity.^[1]

　　2011年ACCA考试辅导招生方案>>