ACCA2011年6月份考试大纲(F3)(9)

　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　E PREPARING A TRIAL BALANCE

　　1.Trial balance

　　a)Identify the purpose of a trial balance.^[1]

　　b)Extract ledger balances into a trial balance.

　　c)Prepare extracts of an opening trial balance.^[1]

　　d)Identify and understand the limitations of a trial balance.^[1]

　　2.Correction of errors

　　a)Identify the types of error which may occur in bookkeeping systems.^[1]

　　b)Identify errors which would be highlighted by the extraction of a trial balance.^[1]

　　c)Understand the provision of International Financial Reporting Standards governing financial statements regarding material errors which result in prior period adjustment.^[1]

　　d)Prepare journal entries to correct errors.^[1]

　　e)Calculate and understand the impact of errors on the income statement,statement of comprehensive income and statement of financial position.^[1]

　　3.Control accounts and reconciliations

　　a)Understand the purpose of control accounts for accounts receivable and accounts payable.^[1]

　　b)Understand how control accounts relate to the double-entry system.^[1]

　　c)Prepare ledger control accounts from given information.^[1]

　　d)Perform control account reconciliations for accounts receivable and accounts payable.^[1]

　　e)Identify errors which would be highlighted by performing a control account reconciliation.^[1]

　　f)Identify and correct errors in control accounts and ledger accounts.^[1]

　　4.Bank reconciliations

　　a)Understand the purpose of bank reconciliations.^[1]

　　b)Identify the main reasons for differences between the cash book and the bank statement.^[1]

　　c)Correct cash book errors and/or omissions.^[1]

　　d)Prepare bank reconciliation statements.^[1]

　　e)Derive bank statement and cash book balances from given information.^[1]

　　f)Identify the bank balance to be reported in the final accounts.^[1]

　　5.Suspense accounts

　　a)Understand the purpose of a suspense account.^[1]

　　b)Identify errors leading to the creation of a suspense account.^[1]

　　c)Record entries in a suspense account.^[1]

　　d)Make journal entries to clear a suspense account.^[1]

　　2011年ACCA考试辅导招生方案>>