ACCA2011年6月份考试大纲(F3)(7)

　　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 RECORDING TRANSACTIONS AND EVENTS

　　1.Sales and purchases

　　a)Record sale and purchase transactions in ledger accounts and in day books.^[1]

　　b)Understand and record sales and purchase returns.^[1]

　　c)Understand the general principles of the operation of a sales tax.^[1]

　　d)Calculate sales tax on transactions and record the consequent accounting entries.^[1]

　　e)Account for discounts allowed and discounts received.^[1]

　　2.Cash

　　a)Record cash transactions in ledger accounts.^[1]

　　b)Understand the need for a record of petty cash transactions.^[1]

　　c)Describe the features and operation of a petty cash imprest system.^[1]

　　d)Account for petty cash using imprest and non-imprest methods.^[1]

　　e)Understand the importance of,and identify controls and security over the petty cash system.^[1]

　　3.Inventory

　　a)Recognise the need for adjustments for inventory in preparing financial statements.^[1]

　　b)Record opening and closing inventory.^[1]

　　c)Identify the alternative methods of valuing inventory.^[1]

　　d)Understand and apply the IASB requirements for valuing inventories.^[1]

　　e)Recognise which costs should be included in valuing inventories.^[1]

　　f)Understand the use of continuous and period end inventory records.^[1]

　　g)Calculate the value of closing inventory using FIFO(first in,first out) and AVCO(average cost).^[1]

　　h)Understand the impact of accounting concepts on the valuation of inventory.^[1]

　　i)Identify the impact of inventory valuation methods on profit and on assets.^[1]

　　4.Tangible non-current assets

　　a)Define non-current assets.^[1]

　　b)Recognise the difference between current and non-current assets.^[1]

　　c)Explain the difference between capital and revenue items.^[1]

　　d)Classify expenditure as capital or revenue expenditure.^[1]

　　e)Prepare ledger entries to record the acquisition and disposal of non-current assets.^[1]

　　f)Calculate and record profits or losses on disposal of non-current assets in the income statement including part exchange transactions.^[1]

　　g)Record the revaluation of a non-current asset in ledger accounts,the statement of comprehensive income and in the statement of financial position.^[1]

　　h)Calculate the profit or loss on disposal of a revalued asset.^[1]

　　i)Illustrate how non-current asset balances and movements are disclosed in financial statements.^[1]

　　j)Explain the purpose and function of an asset register.^[1]

　　5.Depreciation

　　a)Understand and explain the purpose of depreciation.^[1]

　　b)Calculate the charge for depreciation using straight line and reducing balance methods.^[1]

　　c)Identify the circumstances where different methods of depreciation would be appropriate.^[1]

　　d)Illustrate how depreciation expense and accumulated depreciation are recorded in ledger accounts.^[1]

　　e)Calculate depreciation on a revalued non- current asset including the transfer of excess depreciation between the revaluation reserve and retained earnings.^[1]

　　f)Calculate the adjustments to depreciation necessary if changes are made in the estimated useful life and/or residual value of a non- current asset.^[2]

　　g)Record depreciation in the income statement and statement of financial position.^[1]

　　6.Intangible non-current assets and amortisation

　　a)Recognise the difference between tangible and intangible non-current assets.^[1]

　　b)Identify types of intangible assets.^[1]

　　c)Identify the definition and treatment of "research costs" and "development costs" in accordance with International Financial Reporting Standards.^[1]

　　d)Calculate amounts to be capitalised as development expenditure or to be expensed from given information.^[1]

　　e)Explain the purpose of amortisation.^[1]

　　f)Calculate and account for the charge for amortisation.^[1]

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