BASIC ACCOUNTING PROCEDURES – II JOURNAL

Accounting process starts with identifying the transactions to be recorded in the books of accounts. Accounting identifies only those transactions and events which involve money. They should be of financial character. Accountant does so by sorting out various cash memos, invoices, bills, receipts and vouchers. In the accounting process, the first step is the recording of transactions in the books of accounts. The origin of a transaction is derived from the source document.

Basic Operations in Mathematics (Prev Lesson)

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