ACCA FA考试 Bank reconciliation怎么更好的去学习？

ACCA国际注册会计师考试是很多学员在认真备考的课程，通过课程的学习能够帮助学员更好的理解考点的内容。ACCA考试对学员来说，每一门课程都很关键，怎么备考也是很重要的。那么，ACCA FA考试 Bank reconciliation怎么更好的去学习？

ACCA FA考试并不是很难的科目，学员在备考的时候，需要对每一个考点的内容有自己的理解，同时能够很好的把知识点的内容运用到考试题中才是关键。ACCA FA考试 Bank reconciliation要掌握的知识点有很多，具体如下：

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(a) Corrections and adjustments to the cash book

(i) Payments made into the bank account or from the bank account by way of standing order or direct debit, which have not yet been entered in the cash book

(ii) Dividends received (on investments held by the business), paid direct into the bank account but not yet entered in the cash book

(iii) Bank interest and bank charges, not yet entered in the cash book

(iv) Errors in the cash book that need to be corrected

(v) Dishonored cheques

(b) Items reconciling the corrected cash book balance to the bank statement

(i) Unpresented cheques or outstanding cheques.

(ii) Outstanding lodgements or deposits credited after date.

(iii) Electronic payments that have not yet been cleared.

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