The subjects covered in this book include the accounting equation and the balance sheet, trading and profit and loss accounts, the analytical petty cash book and the imprest system, suspense accounts and errors, cash flow statements and much more.7 That the advantages of maintaining day books far outweigh the disadvantages of doing so. ... 18.1 This convention that the folio number represents a page in a ledger is really only applicable to hand-written manual accounting systems.
|Title||:||Frank Wood's Business Accounting UK GAAP|
|Author||:||Frank Wood, Alan Sangster|
|Publisher||:||Pearson Education - 2008|