## Overview

This module examines reconciliation techniques and control account procedures, including bank reconciliation, receivables and payables control accounts, and cash control security measures. Topics include unpresented cheques, reconciling differences, and fraud indicators.

## 1. Bank reconciliation

- [Adjusted cash book approach](acca-fa2-bank-reconciliation-adjusted-cash-book-approach.md)
- [Unpresented cheques and outstanding lodgements](acca-fa2-bank-reconciliation-unpresented-cheques-and-outstanding-lodgements.md)
- [Bank errors and timing differences](acca-fa2-bank-reconciliation-bank-errors-and-timing-differences.md)

## 2. Receivables and payables control accounts

- [Preparing control accounts from prime entries](acca-fa2-receivables-and-payables-control-accounts-preparing-control-accounts-from-prime-entries.md)
- [Reconciling control to ledger listings](acca-fa2-receivables-and-payables-control-accounts-reconciling-control-to-ledger-listings.md)
- [Reconciling differences and error tracing](acca-fa2-receivables-and-payables-control-accounts-reconciling-differences-and-error-tracing.md)

## 3. Cash control and security

- [Segregation of duties and authorisations](acca-fa2-cash-control-and-security-segregation-of-duties-and-authorisations.md)
- [Physical controls and documentation](acca-fa2-cash-control-and-security-physical-controls-and-documentation.md)
- [Common fraud indicators](acca-fa2-cash-control-and-security-common-fraud-indicators.md)

Free ACCA FA2 Reconciliations and Control Accounts Study Guide