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1987 | OriginalPaper | Chapter

Principles of Double-entry Book-keeping

Author : P. Stevens

Published in: Work Out Accounting GCSE

Publisher: Macmillan Education UK

Included in: Professional Book Archive

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Book-keeping is concerned with recording business transactions. The principle of double-entry book-keeping is based upon every transaction having two aspects or two parts, and for this reason two entries are made in the books of account in respect of each transaction.

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Metadata
Title
Principles of Double-entry Book-keeping
Author
P. Stevens
Copyright Year
1987
Publisher
Macmillan Education UK
Book
Work Out Accounting GCSE

Print ISBN: 978-0-333-44012-4

Electronic ISBN: 978-1-349-09460-8

Copyright Year: 1987

DOI
https://doi.org/10.1007/978-1-349-09460-8_2