3537606
Description
Mind Map by elliotpomfrey, updated more than 1 year ago
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Created by elliotpomfrey
over 8 years ago
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How accounting information is recorded
- Definition for book of Prime entry and a ledger
- Book of Prime entry: A record of a business transactions.
- Leger: a book or another type of collection of financial accounts.
- Book of Prime entry: A record of a business transactions.
- Processes used to record financial transactions
- ledger
- trial balance
- Financial statement
- General journal
- ledger
- Describe the purposes of contents of the books of prime entry
- where transactions are first recorded
- It is made up of a cash book, a petty cash book, a purchase day book and a journal.
- where transactions are first recorded
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