Substantive procedures for bank_2022年ACCA考試AA知識(shí)點(diǎn)
人的一生就像一篇文章，只有經(jīng)過多次精心修改，才能不斷完善。ACCA課程共有15門，同學(xué)們需認(rèn)真?zhèn)淇?，鞏固基礎(chǔ)知識(shí)點(diǎn)。今天整理了AA科目關(guān)于Substantive procedures for bank(銀行的實(shí)質(zhì)性程序)的知識(shí)點(diǎn)，正在備考的同學(xué)們一起來(lái)看看吧，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Substantive procedures for bank-銀行的實(shí)質(zhì)性程序
【知識(shí)點(diǎn)】
Substantive procedures for bank-銀行的實(shí)質(zhì)性程序
Substantive procedures for bank-銀行的實(shí)質(zhì)性程序
Obtain standard bank confirmations from each bank with which the client conducted business during the audit period.
Re-perform arithmetic of bank reconciliation.
Compare cash book and bank statements in detail for the last month of the year, and match items outstanding at the reconciliation date to bank statements.
Verify contra items appearing in the cash books or bank statements with original entry.
Obtain satisfactory explanations for all items in the cash book for which there are no corresponding entries in the bank statement and vice versa by discussion with finance staff.
Verify by inspecting paying-in slips that uncleared banking are paid in prior to the year-end.
Inspect the cash book and bank statements before and after the year-end for exceptional entries or transfers which have a material effect on the balance shown to be in-hand.
Identify whether any accounts are secured on the assets of the company by discussion with management.
Consider whether there is a legal right of set-off of overdrafts against positive bank balances.
Determine whether the bank accounts are subject to any restrictions by inquiries with management.
Review draft accounts to ensure that disclosures for bank are complete and accurate and in accordance with accounting standards.
只有收獲，才能檢驗(yàn)耕耘的好處;只有貢獻(xiàn)，方可衡量人生的價(jià)值。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，請(qǐng)各位考生收藏！
注：以上內(nèi)容來(lái)自李亞婷老師基礎(chǔ)精講班第45講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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