ACCA知識(shí)點(diǎn)的學(xué)習(xí)是每一位ACCA學(xué)員需要掌握并記憶的內(nèi)容，在備考ACCA考試的時(shí)候，學(xué)員要重點(diǎn)的去理解并運(yùn)用所學(xué)的知識(shí)。ACCA考試Gnergal ledger/Control account包含哪些內(nèi)容？
ACCA考試Gnergal ledger/Control account包含的知識(shí)點(diǎn)不少，學(xué)員在備考的時(shí)候，要對(duì)所學(xué)知識(shí)點(diǎn)有自己的理解與運(yùn)用才可以。ACCA考試對(duì)學(xué)員來說是財(cái)會(huì)知識(shí)學(xué)習(xí)的過程，通過ACCA真題練習(xí)才能扎實(shí)掌握。
1、Individual account
Receivable ledger - Contains each credit customers to show how much each on owes
Payable ledger - Contains each credit supplier to show how much they owe
2、Control account
Aggregate balance record of a number of individual items
3、Advantages of maintaining both individudal and control account
a)Individual account provide detail of each creditors on particular date
b)Control account provide a convenient total,to be used in extracting a trial balance and preparing final accounts
c)Reconciliation betweeen two may reveal error,provide important control
以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。
