Page 3 - CHAPTER 10 - THE REVENUE AND RECEIPTS CYCLE
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REVENUE AND RECEIPTS CYCLE




            OBJECTIVE OF THE TOPIC





            • Chapter seeks to assist students in understanding


                how revenue and receipts function.



            • Systems vary considerably and therefore students


                must apply their minds to different systems.



            • Particular attention need to be given to

                computerised systems.




            • Computers do not change what is required of the

                system, but how tasks are carried out.













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