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Principles of Double-entry Book-keeping

  • P. Stevens
Chapter
Part of the Macmillan Work Out Series book series (MCWO)

Abstract

Book-keeping is concerned with recording business transactions. The principle of double-entry book-keeping is based upon every transaction having two aspects or two parts, and for this reason two entries are made in the books of account in respect of each transaction.

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Copyright information

© P. Stevens 1987

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  • P. Stevens

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