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2021年acca f3《Bank reconciliation》常考知识点

2021-02-06 11:05:14| 来源:海南彩票直营网

acca f3考试考什么呢?小编给大家整理了关于f3科目的常考知识点。快来看一看吧!

acca知识点

1. Bank reconciliation

(a) Corrections and adjustments to the cash book

(i) Payments made into the bank account or from the bank account by way of standing order or direct debit, which have not yet been entered in the cash book

(ii) Dividends received (on investments held by the business), paid direct into the bank account but not yet entered in the cash book

(iii) Bank interest and bank charges, not yet entered in the cash book

(iv) Errors in the cash book that need to be corrected

(v) Dishonored cheques

(b) Items reconciling the corrected cash book balance to the bank statement

(i) Unpresented cheques or outstanding cheques.

(ii) Outstanding lodgements or deposits credited after date.

(iii) Electronic payments that have not yet been cleared.

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