2019年9月ACCA MA管理會計是ACCA眾多科目之中最為基礎(chǔ)的一門科目，考綱變化情況

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 werepreviously 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 werepreviously C2o and C2p

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