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。
4.Marginal and absorption costing
a)Explain the importance of,and apply,the concept of contribution.[1]
b)Demonstrate and discuss the effect of absorption and marginal costing on inventory valuation and profit determination.[2]
c)Calculate profit or loss under absorption and marginal costing. [2]
d)Reconcile the profits or losses calculated under absorption and marginal costing.[2]
e)Describe the advantages and disadvantages of absorption and marginal costing.[1]
5.Job and batch costing
a)Describe the characteristics of job and batch costing.[1]
b)Describe the situations where the use of job or batch costing would be appropriate.[1]
c)Prepare cost records and accounts in job and batch costing situations.[1]
d)Establish job costs from given information. [1]
6.Process costing
a)Describe the characteristics of process costing.[1]
b)Describe the situations where the use of process costing would be appropriate.[1]
c)Explain the concepts of normal and abnormal losses and abnormal gains.[1]
d)Calculate the cost per unit of process outputs.[1]
e)Prepare process accounts involving normal and abnormal losses and abnormal gains.[1]
f)Calculate and explain the concept of equivalent units.[1]
g)Apportion process costs between work remaining in process and transfers out of a process using the weighted average and FIFO methods.[2]
h)Prepare process accounts in situations where work remains incomplete.[2]
i)Prepare process accounts where losses and gains are identified at different stages of the process.[1]
j)Distinguish between by-products and joint products.[1]
k)Value by-products and joint products at the point of separation.[1]
l)Prepare process accounts in situations where by-products and/or joint products occur.[2]
（Situations involving work-in-process and losses in the same process are excluded).
7.Service/operation costing
a)Identify situations where the use of service/operation costing is appropriate.[1]
b)Illustrate suitable unit cost measures that may be used in different service/operation situations.[1]
c)Carry out service cost analysis in simple service industry situations.[1]
E BUDGETING AND STANDARD COSTING
1.Nature and purpose of budgeting
a)Explain why organisations use budgeting.[1]
b)Explain the administrative procedures used in the budgeting process.[1]
c)Describe the stages in the budgeting process.[1]
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