©考试网将陆续公布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。
D SPECIFIC FUNCTIONS OF ACCOUNTING AND INTERNAL FINANCIAL CONTROL
1. Accounting and finance functions within business
a)Explain the contribution of the accounting function to the formulation,implementation,and control of the organisation‘s policies,procedures,and performance.
b)Identify and describe the main accounting and reporting functions in business:
i)recording financial information
ii)codifying and processing financial information
iii)preparing financial statements
c)Identify and describe the main management accounting and performance management functions in business:
i)recording and analysing costs and revenues
ii)providing management accounting information for decision-making
iii)planning and preparing budgets and exercising budgetary control.
d)Identify and describe the main finance and treasury functions:
i)calculating and mitigating business tax liabilities
ii)evaluating and obtaining finance
iii)managing working capital
iv)treasury and risk management.
2. Internal and external auditing and their functions
a)Define internal and external audit.
b)Explain the main functions of the internal auditor and the external auditor.
3. Internal financial control and security within business organisations
a)Explain internal control and internal check.
b)Explain the importance of internal financial controls in an organisation.
c)Describe the responsibilities of management for internal financial control.
d)Describe the features of effective internal financial control procedures in an organisation.
e)Identify and describe features for protecting the security of IT systems and software within business.
f)Describe general and application systems controls in business.
4. Fraud and fraudulent behaviour and their prevention in business.
a)Explain the circumstances under which fraud is likely to arise.
b)Identify different types of fraud in the organisation.
c)Explain the implications of fraud for the organisation.
d)Explain the role and duties of individual managers in the fraud detection and prevention process.
E LEADING AND MANAGING INDIVIDUALS AND TEAMS
1. Leadership,management and supervision
a)Define leadership， management and supervision and the distinction between these terms.
b)Explain the nature of management:
i)scientific/classical theories of management Fayol,Taylor
ii)the human relations school - Mayo
iii)the functions of a manager - Mintzberg， Drucker
c)Explain the areas of managerial authority and responsibility.
d)Explain the qualities,situational,functional and contingency approaches to leadership with reference to the theories of Adair,Fiedler,Bennis,Kotter and Heifetz.
e)Explain leadership styles and contexts:using the models of Ashridge,and Blake and Mouton.
2. Individual and group behaviour in business organisations
a)Describe the main characteristics of individual and group behaviour.
b)Outline the contributions of individuals and teams to organisational success.
c)Identify individual and team approaches to work.
3. Team formation,development and management
a)Explain the differences between a group and a team.
b)Define the purposes of a team.
c)Explain the role of the manager in building the team and developing individuals within the team.
i)Belbin's team roles theory
ii)Tuckman*s theory of team development
d)List the characteristics of effective and ineffective teams.
e)Describe tools and techniques that can be used to build the team and improve team effectiveness.
4. Motivating individuals and groups
a)Define motivation and explain its importance to the organisation,teams and individuals.
b)Explain content and process theories of motivation:Maslow,Herzberg,McGregor,and Vroom.
c)Explain and identify types of intrinsic and extrinsic reward.
d)Explain how reward systems can be designed and implemented to motivate teams and individuals.
京公网安备 11010802026788号