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 RECORDING TRANSACTIONS AND EVENTS
1.Sales and purchases
a)Record sale and purchase transactions in ledger accounts and in day books.[1]
b)Understand and record sales and purchase returns.[1]
c)Understand the general principles of the operation of a sales tax.[1]
d)Calculate sales tax on transactions and record the consequent accounting entries.[1]
e)Account for discounts allowed and discounts received.[1]
2.Cash
a)Record cash transactions in ledger accounts.[1]
b)Understand the need for a record of petty cash transactions.[1]
c)Describe the features and operation of a petty cash imprest system.[1]
d)Account for petty cash using imprest and non-imprest methods.[1]
e)Understand the importance of,and identify controls and security over the petty cash system.[1]
3.Inventory
a)Recognise the need for adjustments for inventory in preparing financial statements.[1]
b)Record opening and closing inventory.[1]
c)Identify the alternative methods of valuing inventory.[1]
d)Understand and apply the IASB requirements for valuing inventories.[1]
e)Recognise which costs should be included in valuing inventories.[1]
f)Understand the use of continuous and period end inventory records.[1]
g)Calculate the value of closing inventory using FIFO(first in,first out) and AVCO(average cost).[1]
h)Understand the impact of accounting concepts on the valuation of inventory.[1]
i)Identify the impact of inventory valuation methods on profit and on assets.[1]
4.Tangible non-current assets
a)Define non-current assets.[1]
b)Recognise the difference between current and non-current assets.[1]
c)Explain the difference between capital and revenue items.[1]
d)Classify expenditure as capital or revenue expenditure.[1]
e)Prepare ledger entries to record the acquisition and disposal of non-current assets.[1]
f)Calculate and record profits or losses on disposal of non-current assets in the income statement including part exchange transactions.[1]
g)Record the revaluation of a non-current asset in ledger accounts,the statement of comprehensive income and in the statement of financial position.[1]
h)Calculate the profit or loss on disposal of a revalued asset.[1]
i)Illustrate how non-current asset balances and movements are disclosed in financial statements.[1]
j)Explain the purpose and function of an asset register.[1]
5.Depreciation
a)Understand and explain the purpose of depreciation.[1]
b)Calculate the charge for depreciation using straight line and reducing balance methods.[1]
c)Identify the circumstances where different methods of depreciation would be appropriate.[1]
d)Illustrate how depreciation expense and accumulated depreciation are recorded in ledger accounts.[1]
e)Calculate depreciation on a revalued non- current asset including the transfer of excess depreciation between the revaluation reserve and retained earnings.[1]
f)Calculate the adjustments to depreciation necessary if changes are made in the estimated useful life and/or residual value of a non- current asset.[2]
g)Record depreciation in the income statement and statement of financial position.[1]
6.Intangible non-current assets and amortisation
a)Recognise the difference between tangible and intangible non-current assets.[1]
b)Identify types of intangible assets.[1]
c)Identify the definition and treatment of "research costs" and "development costs" in accordance with International Financial Reporting Standards.[1]
d)Calculate amounts to be capitalised as development expenditure or to be expensed from given information.[1]
e)Explain the purpose of amortisation.[1]
f)Calculate and account for the charge for amortisation.[1]
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