ACCA2011年6月份考试大纲(F3)(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。

　　C THE USE OF DOUBLE-ENTRY AND ACCOUNTING SYSTEMS

　　1.Double-entry book-keeping principles including the maintenance of accounting records and sources of information

　　a)Identify and explain the function of the main data sources in an accounting system.^[1]

　　b)Outline the contents and purpose of different types of business documentation,including:

　　quotation,sales order,purchase order,goods received note,goods despatched note,invoice,statement,credit note,debit note,remittance advice,receipt.^[1]

　　c)Understand and apply the concept of double-entry accounting and the duality concept.^[1]

　　d)Understand and apply the accounting equation.^[1]

　　e)Understand how the accounting system contributes to providing useful accounting information and complies with organisational policies and deadlines.^[1]

　　f)Identify the main types of business transactions e.g.sales,purchases,payments,receipts.^[1]

　　2.Ledger accounts,books of prime entry and journals

　　a)Identify the main types of ledger accounts and books of prime entry,and understand their nature and function.^[1]

　　b)Understand and illustrate the uses of journals and the posting of journal entries into ledger accounts.^[1]

　　c)Identify correct journals from given narrative.^[1]

　　d)Illustrate how to balance and close a ledger account.^[1]

　　3.Accounting systems and the impact of information technology on financial reporting

　　a)Understand the basic function and form of accounting records in a typical manual system.^[1]

　　b)Understand the basic function and form of accounting records in a typical computerised system.^[1]

　　c)Compare manual and computerised accounting systems.^[1]

　　d)Identify advantages and disadvantages of computerised accounting systems.^[1]

　　e)Understand the uses of integrated accounting software packages.^[1]

　　2011年ACCA考试辅导招生方案>>