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囤年货:ACCA-MA备考计划(3阶段计划)

普通 来源:正保会计网校 2021-02-07

2022年3月ACCA考试在即,学习要有一定连贯性,如果断开一段时间,之前学习的效果也会大打折扣,过后需要用更多时间弥补,为了保证大家不打破已经养成的良好的学习习惯,特意为大家制定了《ACCA-MA》春节前至春节后的学习计划,大家可以根据自身情况来合理安排时间。本计划只做参考~

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囤年货:ACCA-MA备考计划(3阶段计划)

◆春节前夕◆

章节名称学习重点学习时长
Section 1
Accountingfor management
Strategic, tactical and operational planning
Data and information are different
Management Accounting vs. Financial Accounting
2
Section 2
Sources of Data
Data and information –Sources and Types,
Sampling - Sample versus census
2
Section 3
Presenting Information
Financial & Non Financial Information
Written Reports
Components of a Report
2
Section 4
Cost Classification
Costs be classified by element: materials/labour/expenses
Linear Cost functions
Cost Objects, Units & Centres
2
Section 5
Accounting for Material
Ordering, receiving and issuing materials
Double entry of materials inventory
Economic Order Quantity (EOQ) and Economic Batch Quantity
2
Section 6
Accounting for Labour
Type of worker: Direct or Indirect costs
Labour Related ratios:
2
Section 7
Accounting for Overheads
Over and under absorption
Absorption and Marginal Costing
2
Section 8
Job, Batch and Service Costing
Job costing
Batch costing
Service Costing
2
Section 9
Process Costing
Abnormal gain/loss account
Valuing closing WIP: AVCO/FIFO/LIFO
2
Section 10
Alternative Costing Principles
Activity-Based Costing (ABC)
Total Quality Management (TQM): “Eight requirements of quality”
2
Section 11
BudgetingNature, Purpose and Behavioural Aspects
Planning and control cycle
The budget committee
2
Section 12
Statistical Techniques
Time Series Analysis:
Fixed base and chain base methods
Paasche andLaspeyreindices
2
Section 13
Budget Preparation
Preparing Budgets: seven steps
Sales budget
Fixed, flexible & flexed budgets
2
Section 14
Relevant costs and decision-making
Relevant costs: future, incremental and cash flow
Net present value
Internal Rate of Return (IRR)
Payback period
2
Chapter 15
Standard Costing and Variance Analysis
Standard Costing: Ideal standard, Current standard, Basic standard and Expected standard
Marginal costing operating statement
1
Chapter 16
Balanced Scorecards
Profitability:
Liquidity:
Financial risk (gearing): Capital gearing ratio
1
Chapter 17
Building Block Model
Performance management, three building blocks:
Resource utilization
2
Chapter 18
3Es
Effectiveness1

◆春节期间◆

今年的春节可能也比较特殊,大家乖乖配合各地的疫情防控安排,在假期放松、陪伴家人朋友的同时,不要忘记学习哟~每天抽出0.5-1小时学习也是非常棒的。

闲暇的时间可以充分利用手机等电子设备, 登录网校APP看老师讲课的视频, 听完课可以做几道练习题,这样每天的学习任务就可以轻松完成了。

◆春节过后◆

春节结束之后大家也应该尽快收收心,大家应以至快的速度调整到至佳的备考状态。距离ACCA考试的时间也越来越近了,需要大家付出较多的精力去学习,反复多听多看,一定要动手做练习,多做练习题巩固提高。

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