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。
B KEY ENVIRONMENTAL INFLUENCES AND CONSTRAINTS ON BUSINESS AND ACCOUNTING
1.Political and legal factors
a)Define environmental forces in terms of political,legal,economic,social and technological factors.[1]
b)Explain how the political system and government policy affect the organisation.[1]
c)Describe the sources of legal authority,including supra-national bodies,national and regional governments.[1]
d)Explain how the law protects the employee and the implications of employment legislation for the manager and the organisation.[1]
e)Identify the principles of data protection and security.[1]
f)Explain how the law promotes and protects health and safety in the workplace.[1]
g)Recognise the responsibility of the individual and organisation for compliance with laws on data protection,security and health and safety.[1]
2.Macro-economic factors
a)Define macro-economic policy.[1]
b)Explain the main determinants of the level of business activity in the economy and how variations in the level of business activity affect individuals,households and businesses.[1]
c)Explain the impact of economic issues on the individual,the household and the business:[1]
i)inflation
ii)unemployment
iii)stagnation
iv)international payments disequilibrium
d)Describe the main types of economic policy that may be implemented by government and supra-national bodies to maximise economic welfare.[1]
e)Recognise the impact of fiscal and monetary policy measures on the individual,the household and businesses.[1]
3.Social and demographic factors
a)Explain the medium and long-term effects of social and demographic trends on business outcomes and the economy.[1]
b)Describe the impact of changes in social structure,values,attitudes and tastes on the organisation.[2]
c)Identify and explain the measures that governments may take in response to the medium and long-term impact of demographic change.[2]
4.Technological factors
a)Explain the effects of technological change on the organisation structure and strategy:[1]
i)Downsizing
ii)Delayering
iii)Outsourcing
b)Describe the impact of information technology and information systems development on business processes.[1]
5.Competitive factors
a)Explain the factors that influence the level of competitiveness in an industry or sector.[1]
b)Describe the activities of an organisation that affect its competitiveness:[1]
i)purchasing
ii)production
iii)marketing
iv)service
C HISTORY AND ROLE OF ACCOUNTING IN BUSINESS
1.The history and function of accounting in business
a)Briefly explain the history and development of the accounting and finance role in business.[1]
b)Explain the overall role and separate functions of the accounting department.[1]
2.Law and regulation governing accounting
a)Explain basic legal requirements in relation to keeping and submitting proper records and preparing financial accounts.[1]
b)Explain the broad consequences of failing to comply with the legal requirements for maintaining accounting records.[1]
c)Explain how the international accountancy profession regulates itself through the establishment of reporting standards and their monitoring.[1]
3.Financial systems,procedures and IT applications
a)Explain how business and financial systems and procedures are formulated and implemented to reflect the objectives and policies of the organisation.[1]
b)Describe the main financial systems used within an organisation:[1]
i)purchases and sales invoicing
ii)payroll
iii)credit control
iv)cash and working capital management.
c)Explain why appropriate controls are necessary in relation to business and IT systems and procedures.[2]
d)Understand business uses of computers and IT software applications:[1]
i)Spreadsheet applications
ii)Database systems
e)Describe and compare the relative benefits and limitations of manual and automated financial systems that may be used in an organisation.[2]
4.The relationship between accounting and other business functions
a)Explain the relationship between accounting and purchasing/procurement.[1]
b)Explain financial considerations in production and production planning.[1]
c)Identify the financial issues associated with marketing. [1]
d)Identify the financial costs and benefits of effective service provision. [1]
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