Abstract
We now come to the ‘book work’, the recording of the routine daily transactions of a small trading business. The transactions are classified and grouped according to the principles laid down by a system known as ‘double-entry book-keeping’.
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© 1982 J. Randall Stott
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Stott, J.R. (1982). The Theory of Double Entry. In: Mastering Principles of Accounts. Macmillan Master Series. Palgrave, London. https://doi.org/10.1007/978-1-349-16707-4_3
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DOI: https://doi.org/10.1007/978-1-349-16707-4_3
Publisher Name: Palgrave, London
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