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Chapter: 11th Accountancy : Books of Prime Entry

Books of Prime Entry

Accounting process starts with identifying transactions involving money or money’s worth and recording these financial transactions in the books of accounts.

BOOKS OF PRIME ENTRY

Introduction

Accounting process starts with identifying transactions involving money or money’s worth and recording these financial transactions in the books of accounts. Transactions are recorded as and when they take place based on authentic documents or proofs or evidences. The authentic proofs are called as the source documents.




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11th Accountancy : Books of Prime Entry : Books of Prime Entry | Accountancy


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