Abstract
Even in a relatively small business it would be very difficult to keep all the accounts in one main ledger, and this would mean only one person would be able to use the ledger at any given time. Therefore it is necessary to divide the ledger into four separate ledgers, and to classify the accounts.
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© 1989 Margaret Nicholson
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Nicholson, M. (1989). Separating the Accounts into Four Main Ledgers. In: Accounting Skills. Palgrave, London. https://doi.org/10.1007/978-1-349-10853-4_8
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DOI: https://doi.org/10.1007/978-1-349-10853-4_8
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-49156-0
Online ISBN: 978-1-349-10853-4
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