ACCA2011年6月份考试大纲(F1)(5)

　　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。

　　B KEY ENVIRONMENTAL INFLUENCES AND CONSTRAINTS ON BUSINESS AND ACCOUNTING

　　1.Political and legal factors

　　a)Define environmental forces in terms of political,legal,economic,social and technological factors.^[1]

　　b)Explain how the political system and government policy affect the organisation.^[1]

　　c)Describe the sources of legal authority,including supra-national bodies,national and regional governments.^[1]

　　d)Explain how the law protects the employee and the implications of employment legislation for the manager and the organisation.^[1]

　　e)Identify the principles of data protection and security.^[1]

　　f)Explain how the law promotes and protects health and safety in the workplace.^[1]

　　g)Recognise the responsibility of the individual and organisation for compliance with laws on data protection,security and health and safety.^[1]

　　2.Macro-economic factors

　　a)Define macro-economic policy.^[1]

　　b)Explain the main determinants of the level of business activity in the economy and how variations in the level of business activity affect individuals,households and businesses.^[1]

　　c)Explain the impact of economic issues on the individual,the household and the business:^[1]

　　i)inflation

　　ii)unemployment

　　iii)stagnation

　　iv)international payments disequilibrium

　　d)Describe the main types of economic policy that may be implemented by government and supra-national bodies to maximise economic welfare.^[1]

　　e)Recognise the impact of fiscal and monetary policy measures on the individual,the household and businesses.^[1]

　　3.Social and demographic factors

　　a)Explain the medium and long-term effects of social and demographic trends on business outcomes and the economy.^[1]

　　b)Describe the impact of changes in social structure,values,attitudes and tastes on the organisation.^[2]

　　c)Identify and explain the measures that governments may take in response to the medium and long-term impact of demographic change.^[2]

　　4.Technological factors

　　a)Explain the effects of technological change on the organisation structure and strategy:^[1]

　　i)Downsizing

　　ii)Delayering

　　iii)Outsourcing

　　b)Describe the impact of information technology and information systems development on business processes.^[1]

　　5.Competitive factors

　　a)Explain the factors that influence the level of competitiveness in an industry or sector.^[1]

　　b)Describe the activities of an organisation that affect its competitiveness:^[1]

　　i)purchasing

　　ii)production

　　iii)marketing

　　iv)service

　　C HISTORY AND ROLE OF ACCOUNTING IN BUSINESS

　　1.The history and function of accounting in business

　　a)Briefly explain the history and development of the accounting and finance role in business.^[1]

　　b)Explain the overall role and separate functions of the accounting department.^[1]

　　2.Law and regulation governing accounting

　　a)Explain basic legal requirements in relation to keeping and submitting proper records and preparing financial accounts.^[1]

　　b)Explain the broad consequences of failing to comply with the legal requirements for maintaining accounting records.^[1]

　　c)Explain how the international accountancy profession regulates itself through the establishment of reporting standards and their monitoring.^[1]

　　3.Financial systems,procedures and IT applications

　　a)Explain how business and financial systems and procedures are formulated and implemented to reflect the objectives and policies of the organisation.^[1]

　　b)Describe the main financial systems used within an organisation:^[1]

　　i)purchases and sales invoicing

　　ii)payroll

　　iii)credit control

　　iv)cash and working capital management.

　　c)Explain why appropriate controls are necessary in relation to business and IT systems and procedures.^[2]

　　d)Understand business uses of computers and IT software applications:^[1]

　　i)Spreadsheet applications

　　ii)Database systems

　　e)Describe and compare the relative benefits and limitations of manual and automated financial systems that may be used in an organisation.^[2]

　　4.The relationship between accounting and other business functions

　　a)Explain the relationship between accounting and purchasing/procurement.^[1]

　　b)Explain financial considerations in production and production planning.^[1]

　　c)Identify the financial issues associated with marketing. ^[1]

　　d)Identify the financial costs and benefits of effective service provision. ^[1]

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