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2021年acca f3《Control accounts》常考知识点

2021-02-06 11:16:33| 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. Discount

Trade discounts received are deducted from the cost of purchases.

Trade discounts allowed are deducted from sales.

Cash discounts received are included as 'other income' of the period.

Cash discounts allowed are shown as expenses of the period.

Cash discount received

Dr: Trade payable

Cr: Discount received (other income)

Cash discount allowed

Dr: Discount allowed (expense)

Cr: Trade receivable

2. The operation of control accounts

3. 总分类账:The xxx control account/the nominal ledger/the general ledger

明细分类账:The xx ledger / the individual ledger/the personal ledger

The sales ledger---the receivable ledger

The purchase ledger---the payable ledger

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