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。
7.Accruals and prepayments
a)Understand how the matching concept applies to accruals and prepayments.[1]
b)Identify and calculate the adjustments needed for accruals and prepayments in preparing financial statements.[1]
c)Illustrate the process of adjusting for accruals and prepayments in preparing financial statements.[1]
d)Prepare the journal entries and ledger entries for the creation of an accrual or prepayment.[1]
e)Understand and identify the impact on profit and net assets of accruals and prepayments.[1]
8.Receivables and payables
a)Explain and identify examples of receivables and payables.[1]
b)Identify the benefits and costs of offering credit facilities to customers.[1]
c)Understand the purpose of an aged receivables analysis.[1]
d)Understand the purpose of credit limits.[1]
e)Prepare the bookkeeping entries to write off an irrecoverable debt.[1]
f)Record an irrecoverable debt recovered.[1]
g)Identify the impact of irrecoverable debts on the income statement and on the statement of financial position.[1]
h)Prepare the bookkeeping entries to create and adjust an allowance for receivables.[1]
i)Illustrate how to include movements in the allowance for receivables in the income statement and how the closing balance of the allowance should appear in the statement of financial position.[1]
j)Account for contras between trade receivables and payables.[1]
k)Prepare， reconcile and understand the purpose of supplier statements.[1]
l)Classify items as current or non-current liabilities in the statement of financial position.[1]
9.Provisions and contingencies
a)Understand the definition of"provision","contingent liability"and"contingent asset".[1]
b)Distinguish between and classify items as provisions,contingent liabilities or contingent assets.[1]
c)Identify and illustrate the different methods of accounting for provisions,contingent liabilities and contingent assets.[1]
d)Calculate provisions and changes in provisions.[1]
e)Account for the movement in provisions.[1]
f)Report provisions in the final accounts.[1]
10.Capital structure and finance costs
a)Understand the capital structure of a limited liability company including:[1]
i)Ordinary shares
ii)Preference shares(redeemable and irredeemable)
iii)Loan notes.
b)Record movements in the share capital and share premium accounts.[1]
c)Identify and record the other reserves which may appear in the company statement of financial position.[1]
d)Define a bonus(capitalisation)issue and its advantages and disadvantages.[1]
e)Define a rights issue and its advantages and disadvantages.[1]
f)Record and show the effects of a bonus(capitalisation)issue in the statement of financial position.[1]
g)Record and show the effects of a rights issue in the statement of financial position.[1]
h)Record dividends in ledger accounts and the financial statements.[1]
i)Calculate and record finance costs in ledger accounts and the financial statements.[1]
j)Identify the components of the statement of changes in equity.[1]
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