ACCA知識點的學習是每一位ACCA學員需要掌握并記憶的內容，在備考ACCA考試的時候，學員要重點的去理解并運用所學的知識。ACCA考試Gnergal ledger/Control account包含哪些內容？

ACCA考試Gnergal ledger/Control account包含的知識點不少，學員在備考的時候，要對所學知識點有自己的理解與運用才可以。ACCA考試對學員來說是財會知識學習的過程，通過ACCA真題練習才能扎實掌握。

1、Individual account

Receivable ledger - Contains each credit customers to show how much each on owes

Payable ledger - Contains each credit supplier to show how much they owe

2、Control account

Aggregate balance record of a number of individual items

3、Advantages of maintaining both individudal and control account

a)Individual account provide detail of each creditors on particular date

b)Control account provide a convenient total,to be used in extracting a trial balance and preparing final accounts

c)Reconciliation betweeen two may reveal error,provide important control

以上就是融躍教育小編對ACCA考試內容的分析！ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內容，可以者添加融躍教育老師微信（rongyuejiaoyu）。