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Professional Accounting Education
Provided by Academy of Professional Accounting (APA)
Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台
ACCA F3 习题详解 Financial Accounting(FA)
财务会计 第三讲
ACCA Lecturer: Patrick Pan
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Part C Double Entry Bookkeeping
Key points of Part C
Source documents原始凭证 (Invoice,Quotation,Sales
order)——credit note
Books of prime entry原始记账分录:Sales day book,
purchase day book, cash book ( petty cash), journal
Ledge accounts 分类账 (summarize all the transactions listed
in the books of prime entry) 明细,每一笔
Nominal ledger accounts总分类账 ( summarize the financial
affairs of a business): PPE, inventory资产负债表中的项目,余额情况
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Part C Double Entry Bookkeeping
Answer:B
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Part C Double Entry Bookkeeping
2. Opening balance + additions for the period –
deductions in the period= Closing balance
Two Important Equations
1. Assets = Liabilities + Equity
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Part C Double Entry Bookkeeping
Answer:C
Assets = Liabilities + Equity
Opening balance + additions for the period – deductions in
the period= Closing balance
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Part C Double Entry Bookkeeping
Answer:D
Closing= opening 101700+ addition 72500+ 8000 –
drawing 2200
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Part C Double Entry Bookkeeping
Double entry bookkeeping
Double entry bookkeeping is based on the idea that
each transaction has en equal but opposite effect.
Every transaction is recorded twice so that every debit
is balanced by a credit.
Rules: DEAD CLIC
Matching Convention
The matching convention requires that revenue earned is
matched with the expenses incurred in earning it.
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Part C Double Entry Bookkeeping
Answer:C
Less cash comes into the bank receivable
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Part C Double Entry Bookkeeping
Answer:A
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Part C Double Entry Bookkeeping
Drawings
Drawings are amounts of money taken out of a
business by its owner. Drawings are relevant in
sole trader and partnerships. This should be
accounted for as a director’s loan instead of the
sales.
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Part C Double Entry Bookkeeping
Answer:B
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Part C Double Entry Bookkeeping
Answer:D
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Part C Double Entry Bookkeeping
Answer:C
MUST BE SEPERATELY DISCLOSED !
Professional Accounting Education
Provided by Academy of Professional Accounting (APA)
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Part C Double Entry Bookkeeping
Trial balance
One –sided entries
Two debits and no credits
Nominal 借方余额到 Trial Balance借方
贷方到trial balance贷方
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Part C Double Entry Bookkeeping
Answer:B
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Part C Double Entry Bookkeeping
Answer:D
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Part C Double Entry Bookkeeping
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Part C Double Entry Bookkeeping
Answer:A, B
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Part C Double Entry Bookkeeping
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Part C Double Entry Bookkeeping- Multi
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Part C Double Entry Bookkeeping- Multi
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Part C Double Entry Bookkeeping- Multi
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Part C Double Entry Bookkeeping- Multi
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Part C Double Entry Bookkeeping- Multi
Professional Accounting Education
Provided by Academy of Professional Accounting (APA)