ACCA2011年6月份考试大纲(F3)(10)

　　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。

　　F PREPARING BASIC FINANCIAL STATEMENTS

　　1.Statements of financial position

　　a)Recognise how the accounting equation and business entity convention underlie the statement of financial position.^[1]

　　b)Understand the nature of reserves.^[1]

　　c)Identify and report reserves in a company statement of financial position.^[1]

　　d)Prepare extracts of a statement of financial position from given information.^[1]

　　e)Understand why the heading retained earnings appears in a company statement of financial position.^[1]

　　2.Income statements and statements of comprehensive income

　　a)Prepare extracts of an income statement and statement of comprehensive income from given information.^[1]

　　b)Understand how accounting concepts apply to revenue and expenses.^[1]

　　c)Calculate revenue,cost of sales,gross profit,profit for the year,and total comprehensive income from given information.^[1]

　　d)Disclose items of income and expenditure in the income statement.^[1]

　　e)Record income tax in the income statement of a company including the under and overprovision of tax in the prior year.^[1]

　　f)Understand the interrelationship between the statement of financial position,income statement and statement of comprehensive income.^[1]

　　g)Identify items requiring separate disclosure on the face of the income statement.^[1]

　　3.Events after the reporting period

　　a)Define an event after the reporting period in accordance with International Financial Reporting Standards.^[1]

　　b)Classify events as adjusting or non-adjusting.^[1]

　　c)Distinguish between how adjusting and non- adjusting events are reported in the financial statements.^[1]

　　4.Accounting for partnerships

　　a)Understand and identify the typical content of a partnership agreement,including profit- sharing terms.^[1]

　　b)Understand the nature of:^[1]

　　i)Capital accounts

　　ii)Current accounts

　　iii)Division of profits

　　c)Calculate and record the partners' shares of profit/losses.^[1]

　　d)Account for guaranteed minimum profit shares.^[1]

　　e)Calculate and record partners' drawings.^[1]

　　f)Calculate and record interest on drawings.^[1]

　　g)Calculate and record interest on capital.^[1]

　　h)Calculate and record partner salaries.^[1]

　　i)Prepare an extract of a current account.^[1]

　　j)Prepare an extract of a capital account.^[1]

　　k)Prepare extracts of the income statement,including division of profit,and statement of financial position of a partnership.^[1]

　　l)Define goodwill,in relation to partnership accounts.^[1]

　　m)Identify the factors leading to the creation of goodwill in relation to partnership accounts.^[1]

　　n)Calculate the value of goodwill from given information.^[1]

　　Note:Questions on partnerships may include the effect of admission of new partners

　　5.Statements of cash flows(excluding partnerships)

　　a)Differentiate between profit and cash flow.

　　b)Understand the need for management to control cash flow.^[1]

　　c)Recognise the benefits and drawbacks to users of the financial statements of a statement of cash flows.^[1]

　　d)Classify the effect of transactions on cash flows.^[1]

　　e)Calculate the figures needed for the statement of cash flows including:^[1]

　　i)Cash flows from operating activities

　　ii)Cash flows from investing activities

　　iii)Cash flows from financing activities

　　f)Calculate the cash flow from operating activities using the indirect and direct method.^[1]

　　g)Prepare extracts from statements of cash flows from given information.^[1]

　　h)Identify the treatment of given transactions in a company's statement of cash flows.^[1]

　　6.Incomplete records

　　a)Understand and apply techniques used in incomplete record situations:^[1]

　　i)Use of accounting equation

　　ii)Use of ledger accounts to calculate missing figures

　　iii)Use of cash and/or bank summaries

　　iv)Use of profit percentages to calculate missing figures.

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