ACCA知識點的學(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考試的時候,學(xué)員要重點的去理解并運用所學(xué)的知識。ACCA考試Gnergal ledger/Control account包含哪些內(nèi)容?
ACCA考試Gnergal ledger/Control account包含的知識點不少,學(xué)員在備考的時候,要對所學(xué)知識點有自己的理解與運用才可以。ACCA考試對學(xué)員來說是財會知識學(xué)習(xí)的過程,通過ACCA真題練習(xí)才能扎實掌握。
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ACCA考試內(nèi)容的分析!ACCA知識點的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識點,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)。