ACCA FA中Trial balance需要掌握的知识点有哪些？

ACCA证书是现在报考人数比较多的考试，要想拿到ACCA证书学员需要通过13门课程的考试才可以。ACCA FA作为基础阶段的课程，要求学员掌握基本的内容。ACCAA F3中Trial balance需要掌握的知识点有哪些？

ACCA FA是以原理和概念为基础的有关财务会计和熟练技能方面的知识和理解，包括复式记账会计技术的使用和制作基础财务报表。ACCA FA中Trial balance的知识点包含为以下内容：

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

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