解析2011年12月ACCA考试大纲（2）
附录一
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Table 1: NEW ACA QUALIFICATION FUNDAMENTAL LEVEL SYLABUSES AND EXAM STRUCTURES FROM DECEMBER 2011 | ||
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Paper |
Section A |
Section B |
|
Paper F1, Accounting in Business |
16 x one-mark objective test questions and 30x two-mark short objective test questions |
6 x four-mark longer version objective test questions, one taken from each of the six sections of the syllabus |
|
Paper F2, Management Accounting |
35 x two-mark short objective test questions |
3 x 10-mark longer version objective test questions - one taken from each of the budgeting, standard costing and performance measurement sections of the syllabus |
|
Paper F3, Financial Accounting |
35 x two-mark short objective test questions |
2 x 15-mark longer version objective test questions with one question based on group accounts and the other on preparation of financial statements (which may include an element of interpretation of accounts) |
附录二
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Table 2: NEW ACA QUALIFICATION SYLABUSES AND EXAM STRUCTURES For 2011 | ||
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Paper |
Impact |
Time |
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F1 |
New style CBE and paper-based exam and syllabus changes |
December 2011 |
|
F2 |
New style CBE and paper-based exam and syllabus changes |
December 2011 |
|
F3 |
New style CBE and paper-based exam and syllabus changes |
December 2011 |
|
F4 |
None |
June 2011 |
|
F5 |
Syllabus changes to align better with Papers F2 and P5 |
June 2011 |
|
F6 ( |
Minor syllabus changes to re-align and make more coherent the underpinning of Paper P6 by Paper F6 |
June 2011 |
|
F7(INT) |
To introduce more legal/regulatory information on financial reporting of groups |
June 2011 |
|
F8(INT) |
To make more explicit areas included in examinable documents within the syllabus and remove some aspects of risk planning |
June 2011 |
|
F9 |
Introduction to Islamic finance added in relation to sources of finance, to keep syllabus relevant and up to date |
June 2011 |
|
P1 |
More emphasis on coverage of business risk in response to employer stakeholder survey findings |
June 2011 |
|
P2 |
More coverage of accounting treatment of SMEs, the circumstances in which consolidated accounts are required or exemptions and capital reconstructions |
June 2011 |
|
P3 |
Aspects of forecasting, budgeting, cost accounting and decision making, relevant to business analysis introduced, to provide more scope for a financial context within exam scenarios. Quality Section and performance aspects of HR management removed to Paper P5 to address overlaps |
June 2011 |
|
P4 |
Re-arrangement of syllabus and better re-alignment with Paper F9. No significant areas added but some removed to provide more coherence |
June 2011 |
|
P5 |
Syllabus developed to align better with Paper F5 and to reduce potential overlap with Paper P3, particularly in the Quality and performance management and measurement areas of HR |
June 2011 |
|
P6 |
Basic elements of IHT which are included in Paper F6 (UK) will be taken out of the Paper P6 (UK) syllabus, and the Paper P6 (UK) syllabus will concentrate exclusively on the more complex areas of IHT |
June 2013 |
|
P7 |
The internal audit area has been amended. Aspects of practice management, assignments and reporting have been removed |
June 2011 |