Page 39 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 39

Double-entry bookkeeping




                            Accounting records

















                                       Effects                            Year-end
                                    recorded in                         adjustments
                 Transactions          ledger                            made and           Financial
                     occur          accounts &        Trial balance        ledger          statements
                                      ledgers                             accounts
                                    balanced off                          closed off







































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