Section A | (%) |
20 x 2 mark objective test question | 40 |
Section B | |
3 x 10 marks | 30 |
2 x 15 marks | 30 |
100 |
Section and subject area | Syllabus content |
A4 Throughput accounting | (a) Discuss and apply the theory of constraints |
C3 Quantitative analysis in budgeting | (b) Estimate the learning rate and learning effect |
D8 Performance analysis and * aspects | (a) Analyse and *uate past performance using the results of variance analysis (b) Use variance analysis to assess how future performance of an organisation or business can be improved |
D4 Performance analysis in private sector organisations | (c) Analyse past performance and suggest ways for improving for improving financial and non-financial performance |
Note that budgeting and standard costing are now merged into one syllabus area – budgeting and control |
報考指南:2014年ACCA考試備考指南
免費題庫:2014年ACCA考試免費題庫
考前沖刺:ACCA備考秘籍
高清網(wǎng)課:ACCA考試網(wǎng)絡(luò)課程