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。
Study Guide
A THE NATURE AND PURPOSE OF COST AND MANAGEMENT ACCOUNTING
1.Accounting for management
a)Distinguish between data and information.[1]
b)Identify and explain the attributes of good information.[1]
c)Outline the managerial processes of planning,decision making and control.[1]
d)Explain the difference between strategic,tactical and operational planning.[1]
e)Distinguish between cost,profit,investment and revenue centres.[1]
f)Describe the differing needs for information of cost,profit,investment and revenue centre managers.[1]
2.Cost and management accounting versus financial accounting
a)Describe the purpose and role of cost and management accounting within an organisation's management information system.[1]
b)Compare and contrast financial accounting with cost and management accounting.[1]
B COST CLASSIFICATION,BEHAVIOUR AND PURPOSE
1.Production and non-production costs
a)Explain and illustrate production and non-production costs.[1]
b)Describe the different elements of production cost-materials,labour and overheads.[1]
c)Describe the different elements of non-production cost-administrative,selling,distribution and finance.[1]
d)Explain the importance of the distinction between production and non-production costs when valuing output and inventories.[1]
2.Direct and indirect costs
a)Distinguish between direct and indirect costs in manufacturing and non-manufacturing organisations.[1]
b)Identify examples of direct and indirect costs in manufacturing and non-manufacturing organisations.[1]
c)Explain and illustrate the concepts of cost objects,cost units and cost centres.[1]
3.Fixed and variable costs
a)Describe and illustrate,graphically,different types of cost behaviour.[1]
b)Explain and provide examples of costs that fall into the categories of fixed,stepped fixed and variable costs.[1]
c)Use high/low analysis to separate the fixed and variable elements of total costs including situations involving stepped fixed costs and changes in the variable cost per unit.[2]
d)Explain the structure of linear functions and equations.[1]
C BUSINESS MATHEMATICS AND COMPUTER SPREADSHEETS
1.Dealing with uncertainty
a)Explain and calculate an expected value.[1]
b)Demonstrate the use of expected values in simple decision making situations.[1]
c)Explain the limitations of the expected value technique.[1]
（Decision trees and conditional profit tables are excluded).
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