Bookkeeping the Principles And Practice of Double Entry With Exercises Key An
Bookkeeping the Principles And Practice of Double Entry With Exercises Key An
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To quickly assess the difficulty of the text, read a short excerpt:
1 19 undetected, and that it renders possible the localisa- tion of a difference in the Trial Balance. If the Sold Ledger has been proved, the difference cannot be in it, and checking may be concentrated upon the other Ledgers. If the difference on the Trial Balance is accounted for by errors shown to exist in the Sold and Bought Ledgers, the task of finding the errors is often simplified. For example, a difference of ^99 4S. 2d. May be found to be made up of >ioo in the Sold Ledger, and 155. L...od. In the Bought Ledger. A difference of ;ioo is easily found, and then attention may be exclusively directed to the Bought Ledger.
Transfers from one Ledger to another should be passed through the Journal. It is then quite easy to pick them out from that book, but it is a tedious task to find them in the Ledgers. Unless they are brought into account it is useless to attempt sectional balancing.
Blind entries are, of course, fatal to sectional balancing, since they come from no book of entry, and are therefore not included in the totals which form the test statement.
What to read after Bookkeeping the Principles And Practice of Double Entry With Exercises Key An?
You can find similar books in the "Read Also" column, or choose other free books by L Whittem Leslie Whittem Hawkins to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
1 19 undetected, and that it renders possible the localisa- tion of a difference in the Trial Balance. If the Sold Ledger has been proved, the difference cannot be in it, and checking may be concentrated upon the other Ledgers. If the difference on the Trial Balance is accounted for by errors shown to exist in the Sold and Bought Ledgers, the task of finding the errors is often simplified. For example, a difference of ^99 4S. 2d. May be found to be made up of >ioo in the Sold Ledger, and 155. L...od. In the Bought Ledger. A difference of ;ioo is easily found, and then attention may be exclusively directed to the Bought Ledger.
Transfers from one Ledger to another should be passed through the Journal. It is then quite easy to pick them out from that book, but it is a tedious task to find them in the Ledgers. Unless they are brought into account it is useless to attempt sectional balancing.
Blind entries are, of course, fatal to sectional balancing, since they come from no book of entry, and are therefore not included in the totals which form the test statement.
What to read after Bookkeeping the Principles And Practice of Double Entry With Exercises Key An?
You can find similar books in the "Read Also" column, or choose other free books by L Whittem Leslie Whittem Hawkins to read onlineMoreLess
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