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acca AB改名BT,考试内容有变化吗?
2020-12-14 18:34:02 来源: 中公财经 浏览量:

众所周知,acca考试有机考和笔考两种方式,其中机考又分为分季机考和随时机考两种。截止到2020年,acca的前四门考试(即AB、MA、FA、LW)采用着随时机考的模式,其它的应用课程则采用了分季机考的形式。

acca考试科目

AB改名为BT(Business and Technology),除了名字变了之外,大纲和知识点是没有变化的。

BT考试大纲

A The business organisation, its stakeholders and the external environment

1. The purpose and types of businessorganisation

2. Stakeholders in business organisations

3. Political and legal factors affectingbusiness

4. Macroeconomic factors

5. Micro economic factors

6. Social and demographic factors

7. Technological factors

8. Environmental factors

9. Competitive factors

B Business organisational structure,functions and governance

1. The formal and informal business organisation

2. Business organisational structure and design

3. Organisational culture in business

4. Committees in business organisations

5. Governance and social responsibility in business

C Accounting and reporting systems,compliance, control, technology and security

1. The relationship between accounting and other business functions

2. Accounting and finance functions within business organisations

3. Principles of law and regulation governing accounting and auditing

4. The sources and purpose of internal and external financial information, provided by business

5. Financial systems, procedures and related IT applications

6. Internal controls, authorisation, security of data and compliance within business

7. Fraud and fraudulent behaviour and their prevention in business, including money laundering.

8. The impact of Financial Technology (Fintech) on accounting systems

D Leading and managing individuals and teams

1. Leadership, management and supervision

2. Recruitment and selection of employees

3. Individual and group behaviour in business organisations

4. Team formation, development and management

5. Motivating individuals and groups

6. Learning and training at work

7. Review and appraisal of individual performance.

8. The application and impact of Financial Technology (FinTech) in accountancy and audit

E Personal effectiveness and communication

1. Personal effectiveness techniques

2. Consequences of ineffectiveness at work

3. Competence frameworks and personal development

4. Sources of conflicts and techniques for conflict resolution and referral

5. Communicating in business.

F Professional ethics in accounting and business

1. Fundamental principles of ethical behaviour

2. The role of regulatory and professionalbodies in promoting ethical and professional standards in the accountancy profession

3. Corporate codes of ethics

4. Ethical conflicts and dilemmas

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