PDF《Professional Accounting Education》

14 Reconciliation 一般的题目只要求你调整出正确的期末金额,请以现金日记账为起点行 调整,参考银行账单及银行账单调整项. 还有一类题目要求你求出银行账单调整前的金额,由于: 现金日记账调整前金额 +/- 现金日记账调整事项 = 正确余额 银行账单调整前金额 +/- 银行账单调整事项 = 正确余额 所以我们将正确余额作为桥梁,将现金日记账调整事项和银行账单调整事 项作为已知数,推导出银行账单调整前金额 . Copyright ? ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

15 Syllabus Status 4. Bank reconciliations a) Understand the purpose of bank reconciliations.[K] b) Identify the main reasons for differences between the cash book and the bank statement.[K] c) Correct cash book errors and/or omissions.[S] d) Prepare bank reconciliation statements.[S] e) Derive bank statement and cash book balances from given information.[S] f) Identify the bank balance to be reported in the final accounts.[S] Professional Accounting Education Provided by Academy of Professional Accounting (APA) ........