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。
APPROACH TO EXAMINING THE SYLLABUS
The syllabus is assessed by a three-hour paper-based examination.
All questions are compulsory.It will contain both computational and discursive elements.Some questions will adopt a scenario/case study approach.
Question 1 will be a 25 mark question on the preparation of group financial statements and/or extracts thereof,and may include a small discussion element.Computations will be designed to test an understanding of principles.
Question 2,for 25 marks,will test the reporting of non-group financial statements.This may be from information in a trial balance or by restating draft financial statements.
Question 3,for 25 marks,is likely to be an appraisal of an entity's performance and may involve statements of cash flows.
Questions 4 and 5 will cover the remainder of the syllabus and will be worth 15 and 10 marks respectively.
An individual question may often involve elements that relate to different subject areas of the syllabus.For example the preparation of an entity's financial statements could include matters relating to several accounting standards.
Questions may ask candidates to comment on the appropriateness or acceptability of management's opinion or chosen accounting treatment.An understanding of accounting principles and concepts and how these are applied to practical examples will be tested.
Questions on topic areas that are also included in Paper F3 will be examined at an appropriately greater depth in this paper.
Candidates will be expected to have an appreciation of the need for specified accounting standards and why they have been issued.For detailed or complex standards,candidates need to be aware of their principles and key elements.
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