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Double-Entry System of Bookkeeping

Double-Entry System of Bookkeeping

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Published by leenajaiswal

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Published by: leenajaiswal on Sep 03, 2010
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10/30/2011

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In this example the following will be used:

Books of prime entry (Books of original entry)

Sales Invoice Daybook (records customer Invoice Daybook)

Bank Receipts Daybook (records customer & non customer
receipts)

Purchase Invoice Daybook (records supplier Invoice Daybook)

Bank Payments Daybook (records supplier & non supplier
payments)

The books of prime entry are where transactions are first
recorded.
They are not part of the Double-entry system.

Ledger Cards

Customer Ledger Cards

Supplier Ledger Cards

General Ledger (Nominal Ledger)

Bank Account Ledger

Trade Creditors Ledger

Trade Debtors Ledger

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