Summarising the Collected Data

  • A. A. Callam
  • M. J. Ryder
Chapter

Abstract

The information required for the preparation of accounts will be obtained from the original documents, that is invoices from suppliers or to customers, notification of returns or over- or under-charges (credit notes), remittance advices to suppliers or from customers, and any other documents a business may consider necessary to ensure that accounts are written up accurately and convey the true state of the business.

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Copyright information

© A. A. Callam and M. J. Ryder 1977

Authors and Affiliations

  • A. A. Callam
    • 1
  • M. J. Ryder
    • 1
  1. 1.Kingston PolytechnicUK

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