ACCA考试Gnergal ledger/Control account包含哪些内容？

ACCA知识点的学习是每一位ACCA学员需要掌握并记忆的内容，在备考ACCA考试的时候，学员要重点的去理解并运用所学的知识。ACCA考试Gnergal ledger/Control account包含哪些内容？

ACCA考试Gnergal ledger/Control account包含的知识点不少，学员在备考的时候，要对所学知识点有自己的理解与运用才可以。ACCA考试对学员来说是财会知识学习的过程，通过ACCA真题练习才能扎实掌握。

1、Individual account

Receivable ledger - Contains each credit customers to show how much each on owes

Payable ledger - Contains each credit supplier to show how much they owe

2、Control account

Aggregate balance record of a number of individual items

3、Advantages of maintaining both individudal and control account

a)Individual account provide detail of each creditors on particular date

b)Control account provide a convenient total,to be used in extracting a trial balance and preparing final accounts

c)Reconciliation betweeen two may reveal error,provide important control

以上就是融跃教育小编对ACCA考试内容的分析！ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以者添加融跃教育老师微信（rongyuejiaoyu）。