A diagram showing the stages involved from the moment a transaction occurs to the moment it is recorded into its appropriate ledger account. ZIMSEC O Level Principles of […]
Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes: Books of Original Entry
- These are the books in which transactions are first recorded for example when a credit sale is made.
- They are also known as subsidiary books.
- When a transaction takes place in the business it is often important and imperative to record as much details about a transaction […]