銀行的實質(zhì)性程序是什么_2023年ACCA考試AA知識點
真正的成功源于生命里的學(xué)習(xí),，成長和熱愛,，以及不停步。acca被稱為“國際財會界的通行證”，含金量比較高,。同學(xué)們需嚴格執(zhí)行學(xué)習(xí)計劃，鞏固基礎(chǔ)知識點,。今天整理了AA科目Substantive procedures for bank(銀行的實質(zhì)性程序)相關(guān)知識點,，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Substantive procedures for bank-銀行的實質(zhì)性程序
【知識點】
Substantive procedures for bank-銀行的實質(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.
未來屬于那些相信夢想,，并愿意為之付諸行動的人,。以上就是為大家整理的acca考試相關(guān)知識點，2023年6月acca考試在即,，同學(xué)們要抓緊時間復(fù)習(xí),。
注：以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第45講
(本文為東奧會計在線原創(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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