2019年9月ACCA MA考綱變化情況

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來源: 正保會計網(wǎng)校編輯：正保會計網(wǎng)校 2019/05/21 10:43:35　字體：大小

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考試安排	報考時間	考試費(fèi)用	準(zhǔn)考證	考場規(guī)則
考試科目	考試難度	通過率	學(xué)習(xí)指導(dǎo)	免費(fèi)資料

2019年9月ACCA MA管理會計是ACCA眾多科目之中至為基礎(chǔ)的一門科目，自2019年9月開始將會實行新的考試大綱。本次考綱的變化情況：

13. SUMMARY OF CHANGES TO MANAGEMENT ACCOUNTING (MA)/(FMA) 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 were previously 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 were previously C2o and C2p

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