【DSE BAFS】超級BANK REC 攻略

編按﹕唔講知己知彼果啲老土嘢，睇多幾篇按課攻略你會開始明，人哋點SET局去攻、你點學返適當嘅SKILL SETS去守，最後其實每課都係咁學、都有方法做啱做對！

一口氣做返哂10幾年BANK REC，HKDSE+會計師公會MOCK，攞個感覺歸納出呢篇超級BANK REC攻略，學BAFS齋學規矩唔出海遇見下風浪，粒星點會穩袋落袋，送俾大家超級BANK REC FAQ：

1. 啲entries使唔使寫日期?

BANK REC有時要你跟指引準備原來本cash book，呢個情況係一定要寫日期；但如果係已經有cash book，你要搵返adjusted cash book balance，即你做緊個controlling角色，就冇必要寫日期

2.改正cash book啲entries，係咪直接填返stale cheque、direct debit呢啲「bank rec學名」就ok? 

T account本身啲entries就要對應T account，stale cheque係由trade receivable嚟就要mark 返trade receivable；direct debit對口係electricity expense就要填返electricity expense

3. 幾時unpresented cheque係加？幾時成係減？

BANK REC場景有corrected cash book去bank statement balance、有bank statement balance去corrected cash book、瘋狂起上嚟有bank statement balance 去未update嘅cash book balance(2020Q9)，所以從來唔係指定錯誤（unpresented / unncredited)係加係減嘅問題，而係該錯誤點樣令到你手上比較緊嘅balance 多咗定少咗嘅問題（bank rec 上下方balance多咗就加、少咗就減）

4. 係咪cash book有、bank statement冇就一定喺cash book度改 & vice versa？

Cash book/Bank Statement都可以做咗啲多餘嘢，做bank rec嘅目的大部分時間係改錯，所以如果cash book有、bank statement 冇，而明確顯示係cash book做多，我哋都會改cash book

5. 玩咗咁多年，仲有咩題型值得玩？

會計師公會有幾題新穎玩法都值得跟進：

a) cash book balance唔係直接俾你，而係俾月頭，再灑啲該月total receipt、total payment，務求玩你一輪先搵到起埗點

b) 零零舍舍有一個bullet嘅操作，例如credit transfer係唔俾粒數你，一路unknown 到尾要你迫返出嚟

c)見過最癲嘅係bank statement收咗overdraft interest，個interest跟year end balance嘅1%，而year end balance已俾咗你，即要倒推返粒息出嚟，呢啲絕對係星星位

6.我學果時明哂所有操作，總係到做果刻會唔啱？

BANK REC最令學生破防嘅係，我哋一直嘅做人做事嘅原則都係修正錯處，做英文proof reading 如是、做correction of error如是，但喺BANK REC我哋唔會控制到銀行改錯，我哋只能改哂cash book 錯處後，再解釋cash book與bank statement嘅分歧，呢一環係學生最弱，佢哋未明bank rec係「還原」bank statement 錯嘅balance，再做埋類似2020Q9果種用bank statement 還原去未修正嘅cash book就會亂到阿媽到唔認得

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