Abstract
This Part sets the ‘framework’ for the whole course by identifying the key objectives of all accounting systems and — through the ‘map’ of the system — illustrating (i) how the integral parts answer the objectives, and (ii) how the system feeds the flow of information through to the two crucial documents — the balance sheet and the P&L.
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© 1991 D. E. Turner and P. H. Turner
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Turner, D.E., Turner, P.H. (1991). Commentary on the Units and Answer Guide. In: GCSE Accounting. Palgrave, London. https://doi.org/10.1007/978-1-349-12195-3_2
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DOI: https://doi.org/10.1007/978-1-349-12195-3_2
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-54664-2
Online ISBN: 978-1-349-12195-3
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