1. 1 preparation of financial statements
Objective: The main purpose of this course is to make students understand the preparation technology of year-end accounting statements, including the relevant accounting records of companies, enterprises and private enterprises and the interpretation of accounting statements. This course is an introductory basic course, and you don't need any professional knowledge before learning. However, for domestic students, it is suggested to find a China version of accounting principles before studying. 1. 1 is the basis for further study of 2.5 and 3.6, so I suggest you master the knowledge points comprehensively at this stage.
Main contents:
1, basic framework
2. Accounting concepts and principles
3. Double entry bookkeeping and accounting system
4. Accounting treatment
5. Financial statements
6. Interpretation of accounting statements
Introduction of key points and difficulties:
1, preparation of accounting statements of limited liability companies
2. Preparation of financial statements of partnerships and private companies
3. Basic consolidated statement-consolidated balance sheet of parent company and subsidiary company.
4. Basic accounting procedures
5. Accounting concept and practice
6. Interpretation of accounting statements
7. Cash flow statement
8. Accounting Standards-International Accounting Standards 1, 2, 7, 8, 10, 16, 18, 35,
Number 37, number 38
Learning skills:
1. Understand the examination rules: the examination time is 3 hours, and * * * is divided into two parts. The contents of these two parts come from all parts of the outline, and they all contain two types of questions: calculation and discussion. ACCA exam, 50 points passed.
Part A: 25 single choices (2 points/question) 50 points.
Part B, 5 required questions (10 points/question), 50 points.
2. Scientifically and reasonably arrange the study time, formulate the study plan, and conscientiously implement the plan.
3. Attend the tutorial course on time and get the latest consultation from the lecturer.
4. Keep communication with classmates and encourage each other.
5. Practice is a key step in ACCA study, so please spend as much time as possible in practice.
1.2 financial information and management
Objective: To consolidate the knowledge and application of financial management skills and support the planning, control and decision-making in the management process.
Ideas:
Financial information and management
Overview-cost-budget-performance evaluation-decision.
1. Information Cost Classification Budget Backup Data Stage
2. The management principle of high and low standard cost performance evaluation cost/profit
3. The cost of management information system is a limiting factor
4. Relative cost of information technology cost principle
5. Uncertainties in the cost system
6. Pricing
7. Interest rate
investment
Main contents:
1, overview
? administration program
? Management information system
? How does the computer provide management information?
2. Cost calculation
? Calculate raw material cost according to economic batch
? Management cost
Distribute, distribute, redistribute
absorptance
Calculate and understand underallocation and overallocation.
? Production process cost
No production cost.
Costs under production conditions (which may or may not include losses)
? marginal cost
? Principle of high and low,
3. Decision-making
? Cost and benefit analysis
Conduct performance accounting according to cost and benefit analysis and explain the results.
Draw the income balance curve and explain it.
? limiting factor
Introduce unilateral restrictive factors
Using linear method
? Make an expenditure budget for decision-making
The principle of relative cost is used in many cases.
? Make decisions under uncertain factors.
Decision analysis
? Pricing of products and services
Pricing analysis when revenue and profit are maximized
Discuss different pricing principles and various conditions of use.
? Decline in cash flow
Use equations and lists to calculate present and future values.
Calculate and explain the internal rate of return
4. Performance measurement
? Explain the concept of performance evaluation.
? Calculate and explain the general performance evaluation.
5. Budget
? Understand the purpose of the budget and the procedures required for the budget.
? Formulate operating budget, fixed budget and variable budget, and analyze the results.
? standard costs
Computational variable
Analytic variable
Make operation report
1.3 human resource management
Objective: To ensure that the skills, processes and procedures required for effective use and allocation of human resources are understood, and human resources are used rationally to benefit the organization as much as possible.
The main content: it is the understanding of human resources and the study of human resource management skills. The purpose of setting up this course in ACCA is that as a senior financial manager, it is inevitable to perform the duties of managers and understand human resource management.
And the ability to solve related problems is very important. Half of the exam questions in this course are essay questions, and students' English writing ability is particularly important. This course is the foundation of Part 3.5.
Main knowledge points:
1. Management and team: types and differences of organizations, roles of management, roles of managers, individual and team behaviors, goal setting, authorization and responsibility, standard setting and performance management.
2. Recruitment and selection: recruitment and selection procedures, effective recruitment, job description and personnel positioning, job analysis, selection methods and interviews.
3. Training and development: learning process, training and development, effective training and development, ability assessment, evaluation process, personal career development and skills.
4. Motivation and leadership: motivation, team management and effective leadership.
5. Effective communication skills: interpersonal communication, conflict control and resolution, etc.
About the exam: the exam lasts for three hours, and the exam questions are divided into two parts. The first part is 25 multiple-choice questions, and each main knowledge point has 5 multiple-choice questions; 2 points for each multiple-choice question, ***50 points; The second part is five essay questions, each main knowledge point is 1, and each question is 10; 1.3 exam does not count.
2. 1 information system
Objective: To understand the information system and play an active and well-informed role in the information system solution as required.
Content introduction: In ACCA 14 course system, 2. 1 is the preparatory course of 3.4, as one of the advanced courses of ACCA, and 3.4 (Business Organization Management) focuses on training candidates to understand, analyze and evaluate enterprise or business information management from the perspective of strategic management. For candidates with knowledge background of management information system, even if they get 2. 1 exemption, it will not affect the choice of 3.4; For candidates who lack relevant knowledge background, the role of 2. 1 is to help candidates build a basic knowledge reserve about information systems. The focus of the investigation is not only directly related to 3.4, but also related to some knowledge points of 2.6 (audited international reviews), 3. 1 (audited research services) and 3.5 (strategic planning and development).
Key points of inspection:
1. Management information system includes feasibility study, project planning, project monitoring and software support.
2. Design information system includes user demand analysis and recording, external design, software package selection, etc.
3. The evaluation information system includes technology, safety, law, quality control, user satisfaction and maintenance.
Exam introduction: 2. 1 is not a simple office automation management or programming language course, and neither database design nor pure programming language programming is the content of investigation; Computer hardware is just a brief introduction. The examination time is 3 hours, and the required questions * * * account for 60 points, which are divided into 3 questions in the form of case questions; The remaining 40 points are answered by 2 out of 3 candidates.
2.2 Company and Enterprise Law
Objective: To understand the overall legal framework within the scope of accounting business, cultivate awareness and ability, and understand the general laws and regulations related to the specific legal field of the company.
Content Description: This course is very difficult for China students. From the knowledge background, English company law and business law, which run through this course, are boring for China students, because they have no corresponding background knowledge and are not interested in the learning process. Secondly, English law and China law are very different and belong to two different systems. English law belongs to case law, and many rules and legal basis should follow previous cases, which requires students to master the names and processes of famous cases in English history; China law belongs to the continental law system, with written laws and rules. It is very painful for China students to remember the name of a difficult case. Thirdly, students are required to have good English writing skills, because the exams in this course are all questions and case analysis questions, which is a great challenge for China students whose English is not their mother tongue. To sum up, China students' first pass rate of this course is relatively low, and their scores are also relatively low.
The content of this course will be covered in 2.3, 2.6, 3.2, 3.6 and other courses, which can help to understand the following courses, but it does not occupy an important position in the following courses themselves.
The main contents of the course:
1. British legal system
2. Basic principles of contract law
3. Agency and partner system
4. Corporate form
5. Establishment and composition of the company
6. Capital and financing of the company
7. Management and corporate management
8. Company meetings (general meeting of shareholders, etc.). )
9. Bankruptcy liquidation
10. Employment
Remind students that the company law (that is, part (4)-( 10) above is the core content of the outline.
About the exam: the exam topic is divided into two parts. The first part is relatively short, examining students' knowledge points. The problem is that if you choose 6 out of 8, each question will score 10, and the total score will be ***60. The second part is case analysis, which examines students' ability to analyze and judge problems. The exam topic is 2 out of 4 questions, with 20 points for each question and a total score of 40 points.
2.3 Corporate tax
Objective: To understand the core parts of taxation related to enterprises and their employees.
Content introduction: For this course, ACCA has set up different national tax examination papers for students, which students can choose by themselves. China students can also choose to take the tax examination in China. Since ACCA does not have English textbooks on taxation in China, most students have chosen British taxation over the years. This introduction is also based on the British tax law volume. The course of 2.3 has no substantive connection with other courses in the second stage, but the content of 2.3 is the basis of the course of 3.2 in the third stage. 3.2 Mainly use tax knowledge to solve the problems encountered in practice, deepen and develop the understanding of tax knowledge in this way, and at the same time emphasize the use of plans to reduce or delay the tax burden.
Learning objectives:
1. Explain the operation of the British tax system.
2. Calculation of corporate tax burden of companies and group companies
3. Calculation of income tax of employees, self-employed persons and partners (parties)
4. Calculation of taxable income of legal person enterprises and unincorporated enterprises
5. Interpretation and application of the principle and scope of VAT
6. Explain the impact of the national insurance system on employees, employers and self-employed.
7. Explain the application of tax exemption and reduction in postponing or reducing the tax payable.
8. Show the technical methods learned.
The main contents of the outline:
1, corporate enterprise
L the scope of corporate tax
L profits subject to corporate tax
income tax
L calculation of corporate tax burden
Self-assessment system
2, unincorporated enterprises
L calculation of income tax on basic income
Self-assessment system
L scheme
L Case 1/2
3. Employees
L scheme e
About the exam: The exam is divided into two parts. The first part is mainly the key content of the examination syllabus, and the non-key content may be some questions, but the highest score will not exceed 10. At least 40 of the 55 points in the first part are calculated. The first part is two required questions, 1 is generally a legal person enterprise, with a score of nearly 30 points; The second topic is unincorporated enterprises or employees, with a score of nearly 25 points. The second part is to choose three questions from five questions. The second part combines calculation and writing. 15 for each question, ***45. The examination paper will provide relevant tax rates, deduction rates, etc.
2.4 Financial management and control
Objective: To understand the financial management methods of analyzing the benefits of different financial sources and capital investment opportunities, and to plan, control and manage the application of financial skills for enterprises.
Content Introduction: 2.4 is a compulsory course in the second part, and almost no China students can get exemption from this course. It includes two aspects: financial management and cost management. Some basic courses have been described in 1.2. This course contains extensive industry knowledge and is the basis of 3.3 and 3.7.
Compared with other stages of the exam, the pass rate of 2.4 is quite poor (in June 2002, the global pass rate was 39%, the lowest; 200165438+February pass rate is 4 1%). The main problem may be that the examination involves a wide range of knowledge and requires higher standards than the first-stage examination. For most students in China, poor analytical and explanatory skills are also one of the reasons for the low pass rate.
Analysis of core areas:
Asset investment: The compulsory content of this course tends to combine financial management with cost accounting, with the aim of testing students' ability to make management decisions by using basic knowledge. As the content of the regular exam, asset investment planning has been included in the first question in the past three exams. The weak points are as follows: the concept of relative cost and income (see MikeTayles' article in the February-March issue of Student Accounting of 200 1), inflation and taxation.
Financial activities: The core knowledge of this topic is the analysis of diversified resources, capital cost, advantages and disadvantages, and financial ratio of financial products. Explanatory and discussion questions usually arise. Of course, basic computing skills are needed. The main problems are: lack of clear understanding of the diversity of financial products, and inability to use financial ratios to explain performance and results.
Working capital management: inventory (raw materials, production process and finished products), debit, credit and cash management are the main knowledge points to be mastered. This topic involves a lot of calculations, which need to be mastered when studying this part: a thorough understanding of new technology, and a good understanding of the short-term capital cycle of production enterprises, especially cash flow.
Cost system: the basic theory of 1.2 stage is particularly important at this stage. What needs to be strengthened at this stage is to master the concepts of distribution cost, marginal cost and uncertain activity cost. In particular, the concept of behavior will often be examined. The main problems are as follows: lack of contact with cost issues and lack of cost information of non-profit organizations.
Variable analysis: the main content is the analysis of common variables and development variables, and the compilation and analysis of income statement. The difficulties are as follows: fixed production cost variables, raw material mixing and interest rate variables.
Budget and budget control: The focus of this part is mainly to use the theory of budget system and budget control to answer the calculation and explanation questions related to budget table. The difficulties are as follows: quantifying the help to the budget.
Other useful information: At the teachers' forum in February 2002, economists discussed the outline together, and the exchange rate issue may become the basis of the 2.4 course. Therefore, it is necessary to arrange the time reasonably when preparing for the exam.
Let's get to know its basic content first, which is officially translated online by ACCA English. I hope it works for you.
First of all, you're not a financial major, so sharpening your knife is not a mistake for chopping wood. I suggest you teach yourself the Chinese version of accounting principles or basic accounting and intermediate financial accounting first. Bilingual learning helps you understand the ACCA course. (Of course, Li is advised not to spend too much time on the Chinese version. It doesn't matter if he doesn't understand thoroughly when reading the Chinese version, but he can deepen his understanding when reading the English version. Of course, if you want to be an accountant in China in the future, it is not recommended to lose all Chinese and only learn English. ) improve your English while learning. Because the previous courses may be easy to accept, when it comes to analysis, the requirements for English are relatively higher, so we should be fully prepared to avoid giving up halfway. Some institutions have courses to improve ACCA English. Where there is training ACCA, it is estimated that there is.
There is also to persist! Have enough confidence ~! Compared with some universities, those who have a global unified examination exemption policy feel a bit time-consuming, but it is also beneficial. Come on ~