随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。
E PREPARING A TRIAL BALANCE
1.Trial balance
a)Identify the purpose of a trial balance.[1]
b)Extract ledger balances into a trial balance.
c)Prepare extracts of an opening trial balance.[1]
d)Identify and understand the limitations of a trial balance.[1]
2.Correction of errors
a)Identify the types of error which may occur in bookkeeping systems.[1]
b)Identify errors which would be highlighted by the extraction of a trial balance.[1]
c)Understand the provision of International Financial Reporting Standards governing financial statements regarding material errors which result in prior period adjustment.[1]
d)Prepare journal entries to correct errors.[1]
e)Calculate and understand the impact of errors on the income statement,statement of comprehensive income and statement of financial position.[1]
3.Control accounts and reconciliations
a)Understand the purpose of control accounts for accounts receivable and accounts payable.[1]
b)Understand how control accounts relate to the double-entry system.[1]
c)Prepare ledger control accounts from given information.[1]
d)Perform control account reconciliations for accounts receivable and accounts payable.[1]
e)Identify errors which would be highlighted by performing a control account reconciliation.[1]
f)Identify and correct errors in control accounts and ledger accounts.[1]
4.Bank reconciliations
a)Understand the purpose of bank reconciliations.[1]
b)Identify the main reasons for differences between the cash book and the bank statement.[1]
c)Correct cash book errors and/or omissions.[1]
d)Prepare bank reconciliation statements.[1]
e)Derive bank statement and cash book balances from given information.[1]
f)Identify the bank balance to be reported in the final accounts.[1]
5.Suspense accounts
a)Understand the purpose of a suspense account.[1]
b)Identify errors leading to the creation of a suspense account.[1]
c)Record entries in a suspense account.[1]
d)Make journal entries to clear a suspense account.[1]
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