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About Accounting Principles: The Recording Process
The document discusses accounting principles related to the recording process. It covers topics such as accounts, debits and credits, the journal, ledger, and trial balance. Specifically, it describes how: 1) Accounts track increases and decreases to assets, liabilities, equity, revenues and expenses using debits and credits. 2) Transactions are recorded in the journal in chronological order and then posted to ledger accounts to track changes in account balances. 3) A trial balance is prepared to check that total debits equal total credits, but it does not guarantee the financial statements are error-free.
Detailed Information
| Author: | ['S. M. Fahmidunnabi 2035150660'] |
|---|---|
| Publication Year: | 2021 |
| Pages: | 51 |
| Language: | English |
| Format: | |
| Price: | FREE |
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