2019年9月ACCA MA考纲变化情况

来源: 正保会计网校编辑：正保会计网校 2019/05/21 10:43:35　字体：大小

考试安排	报考时间	考试费用	准考证	考场规则
考试科目	考试难度	通过率	学习指导	免费资料

2019年9月ACCA MA管理会计是ACCA众多科目之中至为基础的一门科目，自2019年9月开始将会实行新的考试大纲。本次考纲的变化情况：

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