ACCA考試:FINANCIAL SYSTEMS AND PROCEDURES!

分析與掌握一個知識點的過程,是每一位ACCA學員成長的過程。在備考ACCA考試的時候,學員要清楚自己要學習的內(nèi)容是什么。今天融躍小編給大家分享知識點的學習,ACCA考試:FINANCIAL SYSTEMS AND PROCEDURES!

acca考試

ACCA考試知識點FINANCIAL SYSTEMS AND PROCEDURES在學習過程中要掌握的內(nèi)容不少,學員在備考的時候,需要有足夠的耐心與理解。ACCA考試對學員來說,每一個知識點的理解與掌握都是有必要的。


1、Sales cycle

Sales on credit made to new customers,credit controller must be happy that the new customer has a good credit rating and is fairly certain to pay for the goods.

2、Purchase cycle

This is money going out of the business therefore it is essential that these are necessary and valid expenditures so are

responsible official must authorise them.

3、Payroll system

It is essential that only bona fide employees are paid for the actual hours that they have worked therefore authorisation of the payroll is a very important part of any business.

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