ACCA财会证书考试对学员来说,是知识获取的过程,是自我成长的过程。ACCA考试的内容有很多,同样是ACCA学员培养自我财会知识的关键过程。怎么去学习ACCA考试知识点trial balance的内容?
怎么理解ACCA考试知识点trial balance的内容很关键,学员在备考的时候,应该重视知识点的学习与掌握。ACCA考试trial balance要求学员掌握的知识点有2点,学员要做到理解与运用兼顾。
1、Attect aqreement of trial balance
a)Errors of amission
Sales inwoice or purchase invoice completely left out, both debit and credr amitted
b)Errors of commission
A debit entry ie posted to wreng personal account in the same categories
c)Errors of princip
An entry is posted to a wrong account in the wrong category.eg purchase PPE post to purchase account
d)Compensating errors
An error on she debit side is compensated by an error of same account on the credit side
2、Attect disagreement of trial balance
Only debit entry is made
Two debits or two credis
Transposition error
Balances are listed on the wrong side of trial balance
Casting errars
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以上就是融跃教育小编对ACCA考试内容的分析!ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点,如果学员还有更多想要学习的内容,可以者添加融跃教育老师微信(rongyuejiaoyu)。