ACCA FA中Trial balance需要掌握的知識(shí)點(diǎn)有哪些？

ACCA證書是現(xiàn)在報(bào)考人數(shù)比較多的考試，要想拿到ACCA證書學(xué)員需要通過(guò)13門課程的考試才可以。ACCA FA作為基礎(chǔ)階段的課程，要求學(xué)員掌握基本的內(nèi)容。ACCAA F3中Trial balance需要掌握的知識(shí)點(diǎn)有哪些？

ACCA FA是以原理和概念為基礎(chǔ)的有關(guān)財(cái)務(wù)會(huì)計(jì)和熟練技能方面的知識(shí)和理解，包括復(fù)式記賬會(huì)計(jì)技術(shù)的使用和制作基礎(chǔ)財(cái)務(wù)報(bào)表。ACCA FA中Trial balance的知識(shí)點(diǎn)包含為以下內(nèi)容：

1、Once all ledger have been balanced off,a trial balance is prepared

2、Definition:A trial balance is a list of bal b/f or bld' on the ledger accounts according to whether they are on the debit or credit side

3、what trial balance prove?

a) every debit entry made,and equal credit entry was made

b) Balance on each side were correctly extracted and casted

4、Purpose

a) Check balance on two side equal

b) It is the first step in preparing the financial statement

c) NOTE:a number of adjustment will be made after the trial balance is extracted

5、Limitations of trial balance

a) errors do not affect the agreement of trial balance

b) Errrors affect the agreement

c) Error do not affect agreement can hardly be identified through using trial balance

ACCA名師精講長(zhǎng)線班，涵蓋該科目基礎(chǔ)班、習(xí)題班、沖刺班，搭配模擬機(jī)考。課程滿足各階段的學(xué)習(xí)需求，夯實(shí)基礎(chǔ)、提分逆 襲，讓備考更輕松，助力一 次通 關(guān)。