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2019年9月ACCA MA考纲变化情况

发表时间:2019-05-22 14:56 编辑:teny 告诉小伙伴:
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2019年9月ACCA MA管理会计是ACCA众多科目之中最为基础的一门科目,考纲变化情况

2019年9月ACCA MA管理会计是ACCA众多科目之中最为基础的一门科目,考纲变化情况
    ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders including employers, students, regulatory and advisory bodies and learning providers. These syllabus changes are effective from September 2019 and the next update will be September 2020.
Section and subject  & area Syllabus content
A2 Sources of data                               A2d – This is a new learning outcome 
B  Data analysis and statistical techniques     This is a new syllabus area
B1 Sampling methods                 Learning outcomes B1a and B1b werepreviously A2d and A2e.
B2 Forecasting techniques             Learning outcomes B2a and B2b were previously A3i and A3h
                                                 Learning outcomes B2c, B2d, B2e, B2f,
                                                   B2g, B2h, B2i, B2j, B2k, B2l, B2m, B2n,
                                                 B2o and B2p were previously C2a, C2b,
                                                   C2c, C2d, C2e, C2f, C2h, C2i, C2j, C2k,
                                              C2l, C2m, C2n and C2g respectively
B3 Summarising and analysing data          This is a new section of the syllabus
B4 Spreadsheets              Learning outcomes B4a and B4b werepreviously C2o and C2p


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