ACCA2011年6月份考试大纲(F1)(6)

　　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。

　　D SPECIFIC FUNCTIONS OF ACCOUNTING AND INTERNAL FINANCIAL CONTROL

　　1.Accounting and finance functions within business

　　a)Explain the contribution of the accounting function to the formulation,implementation,and control of the organisation's policies,procedures,and performance.^[2]

　　b)Identify and describe the main accounting and reporting functions in business:^[1]

　　i)recording financial information

　　ii)codifying and processing financial information

　　iii)preparing financial statements

　　c)Identify and describe the main management accounting and performance management functions in business:^[1]

　　i)recording and analysing costs and revenues

　　ii)providing management accounting information for decision-making

　　iii)planning and preparing budgets and exercising budgetary control.

　　d)Identify and describe the main finance and treasury functions:^[1]

　　i)calculating and mitigating business tax liabilities

　　ii)evaluating and obtaining finance

　　iii)managing working capital

　　iv)treasury and risk management.

　　2.Internal and external auditing and their functions

　　a)Define internal and external audit.^[1]

　　b)Explain the main functions of the internal auditor and the external auditor.^[1]

　　3.Internal financial control and security within business organisations

　　a)Explain internal control and internal check.^[1]

　　b)Explain the importance of internal financial controls in an organisation.^[2]

　　c)Describe the responsibilities of management for internal financial control.^[1]

　　d)Describe the features of effective internal financial control procedures in an organisation.^[2]

　　e)Identify and describe features for protecting the security of IT systems and software within business.^[1]

　　f)Describe general and application systems controls in business.^[1]

　　4.Fraud and fraudulent behaviour and their prevention in business.

　　a)Explain the circumstances under which fraud is likely to arise.^[1]

　　b)Identify different types of fraud in the organisation.^[1]

　　c)Explain the implications of fraud for the organisation.^[2]

　　d)Explain the role and duties of individual managers in the fraud detection and prevention process.^[1]

　　E LEADING AND MANAGING INDIVIDUALS AND TEAMS

　　1.Leadership,management and supervision

　　a)Define leadership,management and supervision and the distinction between these terms.^[1]

　　b)Explain the nature of management:^[1]

　　i)scientific/classical theories of management Fayol,Taylor

　　ii)the human relations school-Mayo

　　iii)the functions of a manager-Mintzberg,Drucker

　　c)Explain the areas of managerial authority and responsibility.^[2]

　　d)Explain the qualities,situational,functional and contingency approaches to leadership with reference to the theories of Adair,Fiedler,Bennis,Kotter and Heifetz.^[2]

　　e)Explain leadership styles and contexts:using the models of Ashridge,and Blake and Mouton.^[2]

　　2.Individual and group behaviour in business organisations

　　a)Describe the main characteristics of individual and group behaviour.^[1]

　　b)Outline the contributions of individuals and teams to organisational success.^[1]

　　c)Identify individual and team approaches to work.^[1]

　　3.Team formation,development and management

　　a)Explain the differences between a group and a team.^[1]

　　b)Define the purposes of a team.^[1]

　　c)Explain the role of the manager in building the team and developing individuals within the team.^[1]

　　i)Belbin's team roles theory

　　ii)Tuckman's theory of team development

　　d)List the characteristics of effective and ineffective teams.^[1]

　　e)Describe tools and techniques that can be used to build the team and improve team effectiveness.^[1]

　　4.Motivating individuals and groups

　　a)Define motivation and explain its importance to the organisation,teams and individuals.^[1]

　　b)Explain content and process theories of motivation:Maslow,Herzberg,McGregor,and Vroom.^[2]

　　c)Explain and identify types of intrinsic and extrinsic reward.^[1]

　　d)Explain how reward systems can be designed and implemented to motivate teams and individuals.^[1]

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