ACCA/CAT

本文主要介绍ACCA考试《F3财务会计》辅导资料。希望本文能够帮助您更好的全面了解2012年ACCA考试的相关重点!!

☆Recording cash transactions

Cash transactions:

Payment is made or received immediately.

Cheque payments or receipts are classed as cash transactions.

Double entry involves the bank ledger:

A debit entry is where funds are received

A credit entry is where funds are paid out.

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