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ACA:Accounting-Specification grid

来源：高顿网校 2014-09-23

　　This grid shows the relative weightings of subjects within this module and should guide the relative study time spent on each. Over time the marks available in the assessment will equate to the weightings below, while slight variations may occur in individual assessments to enable suitably rigorous questions to be set.

	Weighting (%)
1 Maintaining financial records	30
2 Adjustments to accounting records and financial statements	35
3 Preparing financial statements	35
	100

　　1 Maintaining financial records

　　Candidates will be proficient in the use of double entry accounting techniques and the maintenance of accounting records.

　　In the assessment, candidates may be required to:

　　a. specify why an entity maintains financial records and prepares financial statements

　　b. identify the sources of information for the preparation of accounting records and financial statements

　　c. record and account for transactions and events resulting in income, expenses, assets, liabilities and equity in accordance with the appropriate basis of accounting and the laws, regulations and accounting standards applicable to the financial statements

　　d. record and account for changes in the ownership structure and ownership interests in an entity

　　e. prepare a trial balance from accounting records and identify the uses of the trial balance.

　　2 Adjustments to accounting records and financial statements

　　Candidates will be able to identify and correct omissions and errors in accounting records and financial statements.

　　In the assessment, candidates may be required to:

　　a. identify omissions and errors in accounting records and financial statements and demonstrate how the required adjustments will affect profits and/or losses

　　b. correct omissions and errors in accounting records and financial statements using control account reconciliations and suspense accounts

　　c. prepare an extended trial balance

　　d. prepare journals for nominal ledger entry and to correct errors in draft financial statements.

　　3 Preparing financial statements

　　Candidates will be able to specify the components of financial statements, and prepare and present non-complex accounts for sole traders, partnerships and limited companies.

　　In the assessment, candidates may be required to:

　　a. identify the main components of a set of financial statements and specify their purpose and interrelationship

　　b. specify the key aspects of the accrual basis of accounting, cash accounting and break-up basis of accounting

　　c. prepare and present a statement of financial position and income statement (or extracts therefrom) from the accounting records and trial balance in a format which satisfies the information requirements of the entity.

扫一扫微信，*9时间获取ACA考试报名时间和考试时间提醒

高顿网校特别提醒：已经报名2014年ACA考试的考生可按照复习计划有效进行！另外，高顿网校ACA课程即将推出，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。

　　报考指南： 2014年ACA考试报考指南
　　考前冲刺：ACA考试经验分享考试辅导

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