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2019年9月ACCA MA考纲变化情况

来源: 正保会计网校 2019-05-21
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    2019年9月ACCA MA管理会计是ACCA众多科目之中至为基础的一门科目,自2019年9月开始将会实行新的考试大纲。本次考纲的变化情况:

13. SUMMARY OF CHANGES TO MANAGEMENT ACCOUNTING (MA)/(FMA)
ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders including employers, students, regulatory and advisory bodies and learning providers. These syllabus changes are effective from September 2019 and the next update will be September 2020.

Section and subject area

Syllabus content

A2

Sources of data

A2d – This is a new learning outcome

B

Data analysis and statistical techniques

This is a new syllabus area

B1

Sampling methods

Learning outcomes B1a and B1b were previously A2d and A2e.

B2

Forecasting techniques

Learning outcomes B2a and B2b were previously A3i and A3h
Learning outcomes B2c, B2d, B2e, B2f, B2g, B2h, B2i, B2j, B2k, B2l, B2m, B2n,
B2o and B2p were previously C2a, C2b, C2c, C2d, C2e, C2f, C2h, C2i, C2j, C2k,
C2l, C2m, C2n and C2g respectively

B3

Summarising and analysing data

This is a new section of the syllabus

B4

Spreadsheets

Learning outcomes B4a and B4b were previously C2o and C2p

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