Especialidade de Contabilidade II

Contabilidade II

Nível de Habilidade

3

Ano

1938

Version

24.08.2026

Autoridade de Aprovação

North American Division

Visão Geral

A parte desafiadora

É provável que o requisito mais desafiador desta especialidade seja:

• Divisão Norte Americana
• Conferência Geral

10. Complete three of the following:

a. Reconcile bank balance to book balance in checking accounts, including deposit in transit, service charge, returned NSF, interest on account, and checks in transit.

b. Show transactions necessary for acquisition or deposit of assets, and acquisition and disposal of liability. Show transactions necessary to close income and expense accounts at year-end.

c. Be able to write an income statement from a trial balance.

d. Be able to correctly classify balance sheet items with short-term asset, long-term asset, contra asset, short-term liability, long-term liability, and equity.

4. Be able to reconcile bank balance to book balance in checking accounts, including deposit in transit, service charge, returned NSF, interest on account, and checks in transit.