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Chapter: 11th Accountancy : Conceptual Framework of Accounting

Book-keeping Vs. Accounting

Following are the differences between book-keeping and accounting:

Book-keeping Vs. Accounting

Following are the differences between book-keeping and accounting:




Meaning of book-keeping

Book-keeping is the process of recording financial transactions in the books of accounts. It is the primary stage in the accounting process. It includes recording the transactions and classifying the same under proper heads. Book-keeping work is of routine nature. Transactions may be recorded in the accounting note books and ledgers or may be recorded in a computer.


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11th Accountancy : Conceptual Framework of Accounting : Book-keeping Vs. Accounting |


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