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Published in:
1990 | OriginalPaper | Chapter
Documents and Journals
Authors : George Bright, Michael Herbert
Published in: Mastering Accounting
Publisher: Macmillan Education UK
Included in: Professional Book Archive
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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.