ACCA考试F3知识点汇总

1、一、编制报表的准备Assortedtransactions(e.g.invoices)Categorised(inbooksofprimeentry)Summarised(eg.,norriinalledgertrialbalance)Financialstatements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Thesevenmaint>ooksofprimeentryare: Salesdabook(recordscreditsales,i.e”invoicessent)Purchasedaybook(recordscreditpurchaseshi.e

2、.Pinvoicesreceived)Salesreturnsdaybook(recordsreturnsofpurchasesmademcredit,Le.,creditnotesreceived) Cashbook(transactionsinvolvingthebankaccount) Pettycashbock(transactionsinvolvingpettycash)JournalSalesdaybookThe&aiesdaybookisusedtokeepahstofallindicessentouttocreditcustomerseachday.Hereisanex

3、ampleDateInvoiceNumberCustomerTotalAmoLintInvoiced03,03,20x9207ABCCo.S4,000208XYZCo.S1.200S5;200D#也SupplierTotalAmountIn7&ic&dPurchaseElectrieity03.04.20x9RSTCO$215$21510.0120x9JUMInc.51,804$1.80415.04.20x9DDTCo.$758$758$2777$2,019$758DateCreditNoteCustomerTotalAmouRlInvaced03.03,20x9CR008AB

4、CCo.$2,000Whereabusinesshasveryfewsalesr&tums,itmayrecordacreditnQte|asanegativeentryinthesalesdaybook.9Thecashbookmaybesplitintoacashreceiptsbookandacashpaymentsbook.Theaas-hpaymentsbookmayhaveanalysiscolumnssuchascashpurchases,payableledger(i.e.amountspaidtocreditsuppliers),rentinsurance,waese

5、tc.Cawhreceiptsarerecordedasfallows,withthetotaFcolumnanalysedintoitsconnponentparts.DateNarrativeTotalDisc&urbtsAllowedReceivabF&sLedger03.03,20x9Cashsale$150S150Receivable;ABCCo.StOOO$1,000DiscounttakenS1J5O$1,000S150Rf?ceipt5Payments DateNarrativeTotalDateNarrativeTotalStationeryC3.03.20x

6、9Bank55003,03.20x9Paper$1。S10$50$50Coffee$15S10$5Voucherfilledinwhenmoneyistakenouttopayexpenses,Atanytime,vouchors+cash=pre-setlimit. Attheendoftheweek/mcnth,thepettycashbookisfilledinfromthevouchers.扬Theamountneededtobringthebalancebackuptothepresetlimit=moneyspent.Certaintransactionsdonot'fit

7、"inthemainbooks,forexample: Periodendadjustments CorrectionoferrorsThejournalbookliststhesesundrytransactionsKeypointsofPartDNCAPurcluseprigindudiftfjnyimportdutiespaid*OutexcludinganytradediscountandsalestaximbaiestTat顷Wecostsofd)(mjntlincindremovingit)eifetnandrestobncthe5Jteonwhicnitislocat&

8、amp;dDirectlyattributeHecostscftxingingW梧awttoworkingconditionforits广:endeduse.tg：- Thecostofsitepreparation,案白洗zgmeTiooroftncfactorytotr*rracrinecantnstaiMinrtiaoeiiwwyanahandlingcostsInstallationandasserrblycostsProtfesstonatees"g,itchrtactsigineers)Costsofteslngwhetherthe>sworkingproperly

9、,afterdeductingttien映proceedsfromselhngsamptesproducedwhentesttneeq顷口EentStaffcostsansingdirectlyhtxntheaxistructionoracquisitionofthejssetKeyPointsofAccrual&paymentTr*n&actKfiDflCRDncriptbnAccrualExpenseLiabilityExpensaincurredinpenod,notrecordedPrepaymentAssettReductionin)expenseExpemserec

10、ordedinperiod,notirtcurreduntiln商periodORGIhLALOOCUMEF4T3BOOKSCFPRMEEHTRYLEDGERACCOUNTSNOMINALLEDGER)KeyPointsofBankReconciliationBankstatementVScashbook Thebank'srecordsarea'mirrorimage'ofthecustomer'sownrecords,withdebitsandcreditsreversed Difference?1.Error(Usuallyinthecashbook)(usually日diuslthecashbook