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2019年9月ACCA MA管理會計是ACCA眾多科目之中至為基礎的一門科目,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 |
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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