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。
C THE USE OF DOUBLE-ENTRY AND ACCOUNTING SYSTEMS
1.Double-entry book-keeping principles including the maintenance of accounting records and sources of information
a)Identify and explain the function of the main data sources in an accounting system.[1]
b)Outline the contents and purpose of different types of business documentation,including:
quotation,sales order,purchase order,goods received note,goods despatched note,invoice,statement,credit note,debit note,remittance advice,receipt.[1]
c)Understand and apply the concept of double-entry accounting and the duality concept.[1]
d)Understand and apply the accounting equation.[1]
e)Understand how the accounting system contributes to providing useful accounting information and complies with organisational policies and deadlines.[1]
f)Identify the main types of business transactions e.g.sales,purchases,payments,receipts.[1]
2.Ledger accounts,books of prime entry and journals
a)Identify the main types of ledger accounts and books of prime entry,and understand their nature and function.[1]
b)Understand and illustrate the uses of journals and the posting of journal entries into ledger accounts.[1]
c)Identify correct journals from given narrative.[1]
d)Illustrate how to balance and close a ledger account.[1]
3.Accounting systems and the impact of information technology on financial reporting
a)Understand the basic function and form of accounting records in a typical manual system.[1]
b)Understand the basic function and form of accounting records in a typical computerised system.[1]
c)Compare manual and computerised accounting systems.[1]
d)Identify advantages and disadvantages of computerised accounting systems.[1]
e)Understand the uses of integrated accounting software packages.[1]
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