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 SPECIFIC FUNCTIONS OF ACCOUNTING AND INTERNAL FINANCIAL CONTROL
1.Accounting and finance functions within business
a)Explain the contribution of the accounting function to the formulation,implementation,and control of the organisation's policies,procedures,and performance.[2]
b)Identify and describe the main accounting and reporting functions in business:[1]
i)recording financial information
ii)codifying and processing financial information
iii)preparing financial statements
c)Identify and describe the main management accounting and performance management functions in business:[1]
i)recording and analysing costs and revenues
ii)providing management accounting information for decision-making
iii)planning and preparing budgets and exercising budgetary control.
d)Identify and describe the main finance and treasury functions:[1]
i)calculating and mitigating business tax liabilities
ii)evaluating and obtaining finance
iii)managing working capital
iv)treasury and risk management.
2.Internal and external auditing and their functions
a)Define internal and external audit.[1]
b)Explain the main functions of the internal auditor and the external auditor.[1]
3.Internal financial control and security within business organisations
a)Explain internal control and internal check.[1]
b)Explain the importance of internal financial controls in an organisation.[2]
c)Describe the responsibilities of management for internal financial control.[1]
d)Describe the features of effective internal financial control procedures in an organisation.[2]
e)Identify and describe features for protecting the security of IT systems and software within business.[1]
f)Describe general and application systems controls in business.[1]
4.Fraud and fraudulent behaviour and their prevention in business.
a)Explain the circumstances under which fraud is likely to arise.[1]
b)Identify different types of fraud in the organisation.[1]
c)Explain the implications of fraud for the organisation.[2]
d)Explain the role and duties of individual managers in the fraud detection and prevention process.[1]
E LEADING AND MANAGING INDIVIDUALS AND TEAMS
1.Leadership,management and supervision
a)Define leadership,management and supervision and the distinction between these terms.[1]
b)Explain the nature of management:[1]
i)scientific/classical theories of management Fayol,Taylor
ii)the human relations school-Mayo
iii)the functions of a manager-Mintzberg,Drucker
c)Explain the areas of managerial authority and responsibility.[2]
d)Explain the qualities,situational,functional and contingency approaches to leadership with reference to the theories of Adair,Fiedler,Bennis,Kotter and Heifetz.[2]
e)Explain leadership styles and contexts:using the models of Ashridge,and Blake and Mouton.[2]
2.Individual and group behaviour in business organisations
a)Describe the main characteristics of individual and group behaviour.[1]
b)Outline the contributions of individuals and teams to organisational success.[1]
c)Identify individual and team approaches to work.[1]
3.Team formation,development and management
a)Explain the differences between a group and a team.[1]
b)Define the purposes of a team.[1]
c)Explain the role of the manager in building the team and developing individuals within the team.[1]
i)Belbin's team roles theory
ii)Tuckman's theory of team development
d)List the characteristics of effective and ineffective teams.[1]
e)Describe tools and techniques that can be used to build the team and improve team effectiveness.[1]
4.Motivating individuals and groups
a)Define motivation and explain its importance to the organisation,teams and individuals.[1]
b)Explain content and process theories of motivation:Maslow,Herzberg,McGregor,and Vroom.[2]
c)Explain and identify types of intrinsic and extrinsic reward.[1]
d)Explain how reward systems can be designed and implemented to motivate teams and individuals.[1]
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