ACCA考试F3知识点汇总

1、一、编制报表的准备assorted transactions (e.g. invcwces)categorisedin books of prime entry)surrirnari&0d (e g., norninal ledger, trialbalance)jfirandal staterrients原始凭证交易汇总一一分类记入序时账一一累计入分类账、编试算平衡表日记账the seven main tooks of prime entry ar&: sales day book (records, credit smes. i.e.t invoices sent) purchase da

2、y book (records credit purchases, i.e.p invoices received) sales returns day book (records returns of purchases madeon credit, i.e.p credit notes received) cash book (transactions involving the bank account) petty cash book transactions involving petty cash) journalsates da/ bookthe sales day book i

3、s used to keep a iis1 of alf invoices sent out to credit customers each day. here is an escample.date invoice number customer total amount invaced039320油207 abc co. 54,000208 xyz co.s1,200(5,200dtesuppliertotal amount invoicedpurchaseelectricity03.04.20x9rstco.$215$21510.04.20x9jum rnc.51,80451,8041

4、5.04.20x9ddt co.s75s$75852,777$2019$758date credit note customer total amount invoced 03.03,20x9cr008 abc co, 2,000where a business has very few sales returns, it may record a credit notejas a negative entry in the sales day book. the cash book may be split into s cash receipts book and a cash payme

5、nts bock. the cash payments book may have analysis columns such as cash purchases, payable ledger (i.e. annount$ paid to credit suppliers)； rent insurance, wges etc.c2sh receipts are records! as follows, with the total column analysed into its component parts.datenarrativetotaldiscounts allowedrecei

6、vables ledgercash salessundry03.03.20x9cash salereceivable: abc co.discount taken$150$1r000$50$1,000$150$350(50$1,000$150receiptspaymentsdatenarrative totaldatenarrative total stationeryc3.03.20x9 sank $50ds,03.20x9papar $10 510$50coffee $5$5$50$15 810 $5 voucher filled in when money is taken out co

7、 pay expenses, at any time, vouchors + cash = pre-set limit. at the end of the week/menth., the petty cash book is filled in from the vouchers. the amount needed to bring the balance back up to the preset limit = money spent.certain transactions do not fit in the main books, for example: period end

8、adjustments correction of errorsthe journal book lists these sundry transactions key points of part dncapurchase pnce irkfudme 3rly import dirties paidr but eluding andiscount and 会i由 taxinai est t jte or tri电 tosu of dismdnthne nd 鹏moving 由修 i旭m arkd restorins tfr& sjte on wnicn it is locateddirec

9、tty jttfibuutle co&ts of ixin&mg tb& asset to woritine condition fcr its rinded use. eg：- ttie cost at site preparation,等the ftoor 5 the factory so the madi x z 二色msta !m- mma oeiiwery ana nnemng coits- instailaticn and assernbly costs- protessiona tees 哈jrchrtectsigjneers)- costs c* teebng whether

10、the 一毗博 working properlyt after deducting ttie net proceeds from selling samples produced when tktine equipment- staff costs arising directly from the axistruction s acqut&rtian of the asset key points of accrual & paymenttransactiondficrdmc ript ionaccrualexpendliabilityexpense incurred m pf?nod, n

11、ot recordedprepaymentassetreduction in) expenseexpense recorded in period, not irwurred until nst periodb = $150ordinalirrvocejdocumbnts*=$100cbgum woivm * = 1120lafes day00cmvomm tedovrtpncnd accaunh!books ofprme etftryledger accounts inomnal ledgeh)ablota100200100100 12vfialance= 2dcfb20叶即balance=

12、iso droverall g ance= *x)dr 4solrj jgcomlfcr total$34)0pecem口blei account fsndujdr iota$sales30 0口 tjlcosh 270bailee 30 dr 一_cojh accountdr total casn $270 key points of bank reconciliation bank statement vs cash book the bank s records are a mirror imager of the customers own records, with debits and credits reversed difference?1. error (usually in the cash book) (usually a