A Closer Look at Trading

The Use of Day Books
  • D. E. Turner
  • P. H. Turner


A relative recently started a mail-order business, which has been much more successful than anticipated. The result is that he has recently suffered a nervous breakdown and you have been asked to sort out the office in his absence. You arrive to find large numbers of invoices, credit notes, even cheques, together with ‘final demands’ from suppliers, advertising circulars and a wide range of other documents, all piled on top of one another in a varied assortment of cardboard boxes. More documents arrive by every post.


Cash Account General Expense Ledger Posting Commercial Concern Capital Account Opening 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© D. E. Turner and P. H. Turner 1991

Authors and Affiliations

  • D. E. Turner
  • P. H. Turner

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