1990 | OriginalPaper | Chapter
Introducing Control
Authors : George Bright, Michael Herbert
Published in: Mastering Accounting
Publisher: Macmillan Education UK
Included in: Professional Book Archive
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In the chapter we are going to examine two very important matters. The first involves the money in the bank and the second concerns the personal accounts of debtors and creditors. Control is really a function of management aacounting and as such might seem beyond the scope of this book. Our task here, therefore, will be to take an introductory look at the idea of control. It is assumed you are fully acquainted with the cash book and the divisions of the ledger which were looked at in Chapter 5.