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Chapter 3

Ledger accounting and double-entry

bookkeeping

Outcome

By the end of this session you should be able to:

 apply and explain the principles of double-entry bookkeeping

 prepare nominal ledger accounts

 prepare bookkeeping entries for income and expenditure

 prepare bookkeeping entries for assets, liabilities and capital

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 3 of your Study Text

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