ACCA2011年6月份考試大綱(F3)(8)

　　隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規劃學習，并為每一部分的考點提供詳細的信息。

　　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]

　　2011年ACCA考試輔導招生方案>>