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。
SUMMARY OF CHANGES TO F5
RATIONALE FOR CHANGES TO STUDY GUIDE PAPER F5
ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers,students,regulatory and advisory bodies and learning providers.As a result of the latest review,ACCA is making changes to the ACCA Qualification effective from June 2011.With each syllabus is included a specific rationale for these changes as far as each examination syllabus and study guide is concerned.
Due to planned changes in the F2 syllabus,the F5 syllabus and study guide has changed to include areas that the new F2 is no longer covering,such as short term decisions.
Additionally,as a result of feedback regarding the intellectual gap between F5 and P5 papers.Some items in the study guide of F5 which were considered to be of higher intellectual level have been removed from F5 and included in either P5 or P3.
Finally the syllabus has been updated to include areas that are considered important but not explicitly covered in the management accounting stream of papers
The main changes to the F5 syllabus are as shown in Tables 1 and 2 below:
Please note that the learning curve formula on the standard ACCA formula sheet is changed.Currently,it shows the formula as related to costs rather than time which leads to a lot of mistakes by students in the exams.It now reads as follows:
Y=axb
Where:
Y=cumulative average time per unit to produce x units.
a=the time taken for the first unit of output
x=the cumulative number of units b the index of learning(log LR/log 2)
LR=the learning rate as a decimal
There is also a new formula added to the formula sheet and reads as follows:
MR=a-2bQ
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