ACA Accounting知识点（二）
 Chapter 6 Control accounts,errors and suspense accounts 1、修改分类账 账户的借贷方向记反、金额记错。 QB Chapter 6 T3/16/28/31/32 2、control account和ledger account不等 QB Chapter 6 T8/9/11/25/29/46 P.S①Double entry system is only available in ledger accounts. ②credit note错记成invoice的处理 3、Cash Book和Bank statement不等 QB Chapter 6 T2/4/5/10/14/18/21/22/23/26/30/33/34/35/43 P.S①对entity而言，现金的流入和流出，与银行相反。因而借贷方相反。 当企业收到现金时，entity在Cash Book中记借方，Bank statement中记在贷方。 当企业支付现金时，entity的Cash Book中记贷方，Bank statement中记在借方。 ②unpresented cheques and uncleared lodgements的处理。Study Manual p154 ③一项交易在Cash Book和Bank statement中只记录了一方的处理。Study Manual p155 Work Example 4、suspense account的处理 QB Chapter 6 T1/24/27/36/41/48/56/58 Introduction to suspense account Study Manual p160-161 P.S当遇到TB不平时，suspense account补在金额少的一方，将借贷方调平。 而后再进行错误更正时，将suspense account在另一方进行冲减。 5、Types of accounting errors and their effect on the balance of TB QB Chapter 6 T6/7/12/13/15/17/19/20/38/44 Introduction to 5 kinds of errors Study Manual p157-158 (transposition/omission/principle/commission/compensating) P.S Errors of principle,errors of omission and errors of commission will never affect the balance of TB,compensating errors may affect the balance of TB,but transposition error is deemed to make the TB imbalance. 6、利润的调整 QB Chapter 6 T68 7、TB和ETB QB Chapter 6 T6/7 Study Manual p164-165 Closing inventory are always included in the ETB. Chapter 7 Cost of sales and inventories 1、Cost of sales Formula COS=opening inventory+carriage inwards+purchase-closing inventory QB Chapter 7 T1/2/3 Study Manual p180-182 2、inventory written down and written off QB Chapter 7 T22/23 Study Manual p181-182 Insurance claim Study Manual p183-184 3、Accounting for inventories and profit Study Manual p185-186 QB Chapter 7 T18/32/33/36 4.Valuing inventories *Basic valuation:lower of NRV and cost Determination of cost of inventory Study Manual p193 QB Chapter 7 T8/10/11/19/25 *Introduction to FIFO,LIFO,AVCO,standard cost and their calculation Study Manual p195 QB Chapter 7 T4/5/6/7/9/12/13/14/15/16/22/34/35 P.S LIFO is disallowed under IFAS 5.Mark-up&Margin Definition,difference and calculation Study Manual p198-199 Margin is a percentage on sales Mark-up is added to cost QB Chapter 7 T27/28/29/31 6.Inventory drawings and writing off inventories Study Manual p199 Chapter 8 Irrecoverable debts and allowances 1、引起Irrecoverable debt expense增加的原因 a.企业直接将一笔Trade Receivable write-off Dr.Irrecoverable debt expense Cr.Trade Receivable b.Allowance for receivable的增加 Dr.Irrecoverable debt expense Cr.Allowance for receivable 当Allowance的期末余额比期初余额大时，引起Irrecoverable debt expense的增加。 2、引起Irrecoverable debt expense减少的原因 a.已write-off的坏账被还款 Dr.Cash Cr.Irrecoverable debt expense b.Allowance for receivable的减少 Dr.Allowance for receivable Cr.Irrecoverable debt expense 当Allowance的期末余额比期初余额小时，引起Irrecoverable debt expense的减少。 Allowance的变动数是影响Irrecoverable debt expense的关键因素 *Irrecoverable debt expense is always shown as an administrative expense QB Chapter 8 T1/2/4/5/6/10/11/12/13/14/15/17/18 3、Introduction to allowance for receivable Study Manual p215-216 *It is offset against trade receivables. 作为Trade Receivable的备抵账户出现，余额方向与Receivable相反 在TB和ETB中，反映的Trade receivable减去allowance后的金额。 Chapter 9 Accruals and prepayments *Accrual basis is used here to match expenses and revenues to the relevant time period. 1、Accruals应计费用 应计入本期的费用 *current liability Dr.Expense（SPL） Cr.Accrual(Liability in SFP) 2.Prepayments预付账款 *current asset Dr.Prepayment(Asset in SFP) Cr.Expense(SPL) QB Chapter 9 T1/2/4/7/8/11/12/14/15/17/18/19/20/21/23 P.S Pay attention to in arrears and in advance 计算时注意款项的支付时间是在服务发生前支付还是服务发生后支付，并且注意支付的费用所涵盖的月份，进行按月分配。 3.Accrued income应计收益 应计入本期的收益 Dr.Accrued income Cr.Other income 4.Deferred income递延收益 Dr.Other income Cr.Deferred income QB T3/5/6/9/10/13/16 P.S Pay attention to in arrears and in advance 计算时收入的确认时间，并且注意所确认收入所涵盖的时间，进行按月分配。 来源：于濮铭，微信号：Puming_Paddy-Yu，由中国ACA网【www.aca.cn】综合整理发布，若需引用或转载，请注明来源！ |
