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。
2.Statistics for business
a)Calculate a correlation coefficient and a coefficient of determination.[1]
b)Explain the concepts in(a)and interpret the coefficients calculated in(a).[1]
c)Establish a linear function using regression analysis and interpret the results.[2]
3.Use of computer spreadsheets
a)Explain the role and features of a computer spreadsheet system.[1]
b)Demonstrate a basic understanding of the use of computer spreadsheets.[1]
c)Identify applications for computer spreadsheets in cost and management accounting.[1]
D COST ACCOUNTING TECHNIQUES
1.Accounting for materials
a)Describe the different procedures and documents necessary for the ordering,receiving and issuing of materials from inventory.[1]
b)Describe the control procedures used to monitor physical and'book'inventory and to minimise discrepancies and losses. [1]
c)Interpret the entries and balances in the material inventory account.[1]
d)Identify,explain and calculate the costs of ordering and holding inventory(including buffer inventory).[1]
e)Calculate and interpret optimal reorder quantities.[2]
f)Calculate and interpret optimal reorder quantities when discounts apply.[1]
g)Produce calculations to minimise inventory costs when inventory is gradually replenished.[1]
h)Describe and apply appropriate methods for establishing reorder levels where demand in the lead time is constant.[1]
2.Accounting for labour
a)Calculate direct and indirect costs of labour.[1]
b)Explain the methods used to relate input labour costs to work done.[1]
c)Prepare the journal and ledger entries to record labour cost inputs and outputs.[1]
d)Describe different remuneration methods:time- based systems,piecework systems and individual and group incentive schemes.[1]
e)Calculate the level,and analyse the costs and causes of labour turnover.[1]
f)Explain and calculate labour efficiency,capacity and production volume ratios [1]
g)Interpret the entries in the labour account.[1]
3.Accounting for overheads
a)Explain the different treatment of direct and indirect expenses.[1]
b)Describe the procedures involved in determining production overhead absorption rates.[1]
c)Allocate and apportion production overheads to cost centres using an appropriate basis.[1]
d)Reapportion service cost centre costs to production cost centres(using the reciprocal method where service cost centres work for each other).[2]
e)Select,apply and discuss appropriate bases for absorption rates.[2]
f)Prepare journal and ledger entries for manufacturing overheads incurred and absorbed.[1]
g)Calculate and explain the under and over absorption of overheads.[1]
h)Apply methods of relating non-production overheads to cost units.[1]
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