要想在ACCA考試中拿到理想的分?jǐn)?shù)，學(xué)員必須要掌握到ACCA考試的關(guān)鍵內(nèi)容。ACCA考試對(duì)學(xué)員來說是知識(shí)的積累，更是課程學(xué)習(xí)的成果。ACCA考試中Audit Plans for Bank主要有哪些內(nèi)容？
ACCA考試每科都有較多的知識(shí)點(diǎn)要學(xué)習(xí)，學(xué)員要想*考試，單純記憶知識(shí)點(diǎn)是不行的，要理解知識(shí)點(diǎn)的關(guān)鍵內(nèi)容所在。Audit Plans for Bank是ACCA學(xué)員必須要掌握的內(nèi)容之一，在學(xué)習(xí)該內(nèi)容的時(shí)候，學(xué)員需要掌握以下6點(diǎn)內(nèi)容：
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”
1、Send confirmation to bank to verify all the bank balance at the year-end.
2、Examine the bank confirmation letter for details of any security provided by the company,review bank letter to ensure valid title to accounts held.
3、Obtain bank reconciliation sheet and verify the reconciliation’s balance. (balance per bank book to bank book balance; balance per bank statement to bank confirmation)
4、For reconciled items inspect valid supporting documentations:
"—Trace all of the outstanding lodgements to the pre-year-end cash book, post year-end bank statement and also to paying-in-book pre-year-end;
—Trace all unpresented cheques through to a pre year-end cash book and post year-end statement. For any unusual amounts or significant delays obtain explanations from management."
5、Review the cash book and bank statement for any unusual items or large transfers around the year-end, as this could be evidence of window dressing.
6、 Complete the disclosure checklist to ensure that all the disclosures relevant to bank and cash have been made.
ACCA智播課讓學(xué)員實(shí)現(xiàn)一站式學(xué)習(xí)，讓學(xué)員輕松學(xué)習(xí)，輕松備考。升級(jí)ACCA智播課，還能獲得融躍學(xué)習(xí)大禮包：?jiǎn)卧~書紙質(zhì)版、三年模擬五年真題、知識(shí)圖冊(cè)（圖譜）、融躍計(jì)劃本。》》》ACCA智課升級(jí)試學(xué)僅需29.9元！ACCA各種班型學(xué)習(xí)，幫助學(xué)員實(shí)現(xiàn)自我提升。
如果你在ACCA課程學(xué)習(xí)方面遇見不同的困難，不妨與融躍老師在線聯(lián)系或者添加老師微信（rongyuejiaoyu），讓老師為你進(jìn)行課程的解答。同時(shí)還可以試學(xué)融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關(guān)考試。
