ACCA培训讲义

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1、ContentspagePreface;11.Workingcapitalmanagement;32.Sourcesoffinance;83.Capitalinvestmentappraisal;134.Performancemeasurement;205.Costingsystem,standardcostandvarianceanalysis;246.Budgetingandbudgetarycontrol.4046Examiner’sapproachThesyllabusforPaper2.4aimstodevelopknowledgeandunderstandinginboth

2、financialmanagementandmanagementaccounting.Infinancialmanagement,theareasofanalysingthebenefitsofvarioussourcesoffinanceandcapitalinvestmentopportunitiesarethemainfocusofattention.Inmanagementaccountingthefocusisontheapplicationofmanagementaccountingtechniquestoaidbusinessplanningandcontrol.Theo

3、bjectivesofthesyllabusCandidateswhosuccessfullypasstheexaminationareexpectedtobeableto:·explaintheroleandpurposeoffinancialmanagement·evaluatetheoverallmanagementofworkingcapital·evaluateappropriatesourcesoffinanceforparticularsituations·appraisecapitalinvestmentthroughtheuseofappropriatemethods

4、·identifyandimplementappropriatecostingsystemsandtechniques·preparebudgetsandusethemtocontrolandevaluateorganisationalperformance·criticallyassessthetoolsandtechniquesoffinancialmanagementandcontrolPaper2.4buildsonPaper1.2,FinancialInformationforManagementandcandidatesareexpectedtohavethoroughun

5、derstandingofthePaper1.2syllabus.Oncompletion,Paper2.4preparescandidatesformoreadvancedstudyonPaper3.3,PerformanceManagementandPaper3.7,StrategicFinancialManagement.FormatoftheexaminationTheexaminationcomprisestwoparts.PartAisacompulsoryscenario-basedquestionworth50marks.Theemphasisinthisquestio

6、nwillusuallybeonfinancialmanagement.AsthePartAquestioniscompulsory–itisexpectedthatallstudentswillattemptitintheexaminationandallocateanappropriateamountoftime.PartBcontainsfourshorterquestionsworth25markseach.Candidatesarerequiredtoansweranytwoofthese.Oneofthequestionswillbeentirelydiscursive.T

7、woquestionswillbetakenfromthefinancialmanagementpartofthesyllabusandtwoquestionswillbetakenfromthemanagementaccountingarea.Thediscursivequestionmaybetakenfromanypartofthesyllabus.Intheexamination,thebalancebetweendiscussiona