ACCA2011年6月份考試大綱(P2)(3)

    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。

    LEARNING HOURS

    The ACCA qualification does not prescribe or recommend any particular number of learning hours for examinations because study and learning patterns and styles vary greatly between people and organisations.This also recognises the wide diversity of personal,professional and educational circumstances in which ACCA students find themselves.

    Each syllabus contains between 23 and 35 main subject area headings depending on the nature of the subject and how these areas have been broken down.

    GUIDE TO EXAM STRUCTURE

    The structure of examinations varies within and between modules and levels.

    The Fundamentals level examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus.

    The Knowledge module is assessed by equivalent two-hour paper based and computer based examinations.

    The Skills module examinations are all paper based three-hour papers.The structure of papers varies from ten questions in the Corporate and Business Law(F4)paper to four 25 mark questions in Financial Management(F9).Individual questions within all Skills module papers will attract between 10 and 30 marks.

    The Professional level papers are all three-hour paper based examinations,all containing two sections.Section A is compulsory,but there will be some choice offered in Section B.

    For all three hour examination papers,ACCA has introduced 15 minutes reading and planning time.This additional time is allowed at the beginning of each three-hour examination to allow candidates to read the questions and to begin planning their answers before they start writing in their answer books.This time should be used to ensure that all the information and exam requirements are properly read and understood.

    During reading and planning time candidates may only annotate their question paper.They may not write anything in their answer booklets until told to do so by the invigilator.

    The Essentials module papers all have a Section A containing a major case study question with all requirements totalling 50 marks relating to this case. Section B gives students a choice of two from three 25 mark questions.

    Section A of each of the Options papers contains 50-70 compulsory marks from two questions,each attracting between 25 and 40 marks.Section B will offer a choice of two from three questions totalling 30-50 marks,with each question attracting between 15 and 25 marks.

    The pass mark for all ACCA Qualification examination papers is 50%.