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Documents and Journals

  • George Bright
  • Michael Herbert
Chapter
Part of the Macmillan Master Series book series

Abstract

In this chapter we are going to look at the main sources of information from which entries are made in the ledger and cash book. Then we will examine the way in which some details may be kept in subsidiary books known as journals. These help to reduce the amount of detail needed in the ledger.

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Copyright information

© George Bright and Michael Herbert 1990

Authors and Affiliations

  • George Bright
  • Michael Herbert

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