©无忧考网将陆续公布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。
B KEY ENVIRONMENTAL INFLUENCES AND CONSTRAINTS ON BUSINESS AND ACCOUNTING
1. Political and legal factors
a)Define environmental forces in terms of political,legal,economic,social and technological factors.
b)Explain how the political system and government policy affect the organisation.
c)Describe the sources of legal authority,including supra-national bodies,national and regional governments.
d)Explain how the law protects the employee and the implications of employment legislation for the manager and the organisation.
e)Identify the principles of data protection and security.
f)Explain how the law promotes and protects health and safety in the workplace.
g)Recognise the responsibility of the individual and organisation for compliance with laws on data protection， security and health and safety.
2. Macro-economic factors
a)Define macro-economic policy.
b)Explain the main determinants of the level of business activity in the economy and how variations in the level of business activity affect individuals,households and businesses.
c)Explain the impact of economic issues on the individual,the household and the business:
i)inflation
ii)unemployment
iii)stagnation
iv)international payments disequilibrium.
d)Describe the main types of economic policy that may be implemented by government and supra-national bodies to maximise economic welfare.
e)Recognise the impact of fiscal and monetary policy measures on the individual,the household and businesses.
3. Social and demographic factors
a)Explain the medium and long-term effects of social and demographic trends on business outcomes and the economy.
b)Describe the impact of changes in social structure,values,attitudes and tastes on the organisation.
c)Identify and explain the measures that governments may take in response to the medium and long-term impact of demographic change.
4. Technological factors
a)Explain the effects of technological change on the organisation structure and strategy:
i)Downsizing
ii)Delayering
iii)Outsourcing
b)Describe the impact of information technology and information systems development on business processes.[1]
5. Competitive factors
a)Explain the factors that influence the level of competitiveness in an industry or sector.
b)Describe the activities of an organisation that affect its competitiveness:
i)purchasing
ii)production
iii)marketing
iv)service
C HISTORY AND ROLE OF ACCOUNTING IN BUSINESS
1. The history and function of accounting in business
a)Briefly explain the history and development of the accounting and finance role in business.
b)Explain the overall role and separate functions of the accounting department.
2. Law and regulation governing accounting
a)Explain basic legal requirements in relation to keeping and submitting proper records and preparing financial accounts.
b)Explain the broad consequences of failing to comply with the legal requirements for maintaining accounting records.
c)Explain how the international accountancy profession regulates itself through the establishment of reporting standards and their monitoring.
3. Financial systems,procedures and IT applications
a)Explain how business and financial systems and procedures are formulated and implemented to reflect the objectives and policies of the organisation.
b)Describe the main financial systems used within an organisation:
i)purchases and sales invoicing
ii)payroll
iii)credit control
iv)cash and working capital management.
c)Explain why appropriate controls are necessary in relation to business and IT systems and procedures.
d)Understand business uses of computers and IT software applications:
i)Spreadsheet applications
ii)Database systems
e)Describe and compare the relative benefits and limitations of manual and automated financial systems that may be used in an organisation.
4. The relationship between accounting and other business functions
a) Explain the relationship between accounting and purchasing/procurement.
b) Explain financial considerations in production and production planning.
c) Identify the financial issues associated with marketing.
d) Identify the financial costs and benefits of effective service provision.
B KEY ENVIRONMENTAL INFLUENCES AND CONSTRAINTS ON BUSINESS AND ACCOUNTING
1. Political and legal factors
a)Define environmental forces in terms of political,legal,economic,social and technological factors.
b)Explain how the political system and government policy affect the organisation.
c)Describe the sources of legal authority,including supra-national bodies,national and regional governments.
d)Explain how the law protects the employee and the implications of employment legislation for the manager and the organisation.
e)Identify the principles of data protection and security.
f)Explain how the law promotes and protects health and safety in the workplace.
g)Recognise the responsibility of the individual and organisation for compliance with laws on data protection， security and health and safety.
2. Macro-economic factors
a)Define macro-economic policy.
b)Explain the main determinants of the level of business activity in the economy and how variations in the level of business activity affect individuals,households and businesses.
c)Explain the impact of economic issues on the individual,the household and the business:
i)inflation
ii)unemployment
iii)stagnation
iv)international payments disequilibrium.
d)Describe the main types of economic policy that may be implemented by government and supra-national bodies to maximise economic welfare.
e)Recognise the impact of fiscal and monetary policy measures on the individual,the household and businesses.
3. Social and demographic factors
a)Explain the medium and long-term effects of social and demographic trends on business outcomes and the economy.
b)Describe the impact of changes in social structure,values,attitudes and tastes on the organisation.
c)Identify and explain the measures that governments may take in response to the medium and long-term impact of demographic change.
4. Technological factors
a)Explain the effects of technological change on the organisation structure and strategy:
i)Downsizing
ii)Delayering
iii)Outsourcing
b)Describe the impact of information technology and information systems development on business processes.[1]
5. Competitive factors
a)Explain the factors that influence the level of competitiveness in an industry or sector.
b)Describe the activities of an organisation that affect its competitiveness:
i)purchasing
ii)production
iii)marketing
iv)service
C HISTORY AND ROLE OF ACCOUNTING IN BUSINESS
1. The history and function of accounting in business
a)Briefly explain the history and development of the accounting and finance role in business.
b)Explain the overall role and separate functions of the accounting department.
2. Law and regulation governing accounting
a)Explain basic legal requirements in relation to keeping and submitting proper records and preparing financial accounts.
b)Explain the broad consequences of failing to comply with the legal requirements for maintaining accounting records.
c)Explain how the international accountancy profession regulates itself through the establishment of reporting standards and their monitoring.
3. Financial systems,procedures and IT applications
a)Explain how business and financial systems and procedures are formulated and implemented to reflect the objectives and policies of the organisation.
b)Describe the main financial systems used within an organisation:
i)purchases and sales invoicing
ii)payroll
iii)credit control
iv)cash and working capital management.
c)Explain why appropriate controls are necessary in relation to business and IT systems and procedures.
d)Understand business uses of computers and IT software applications:
i)Spreadsheet applications
ii)Database systems
e)Describe and compare the relative benefits and limitations of manual and automated financial systems that may be used in an organisation.
4. The relationship between accounting and other business functions
a) Explain the relationship between accounting and purchasing/procurement.
b) Explain financial considerations in production and production planning.
c) Identify the financial issues associated with marketing.
d) Identify the financial costs and benefits of effective service provision.
