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- W98858690 abstract "This chapter discusses various aspects of financial records. The major record is a cash book, and that information about items such as debtors and creditors can only be obtained by checking through outstanding invoices. Such a system—often referred to as incomplete records—cannot easily provide the information needed for efficient management—analysis of expense, and also increases the risk of theft and fraud. The cash sales entry is the credit entry corresponding to the debit entry in the cash book; the debtor balance at the end is a debit balance, and is inserted first as a credit balance, and then brought down as a corresponding debit balance. The summation of the cash received and the cash owing provides the revenue position. When control accounts are in use, they form part of the double entry system. The debtors and creditors control accounts provide an independent check on the sum of the balances on the individual accounts." @default.
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- W98858690 date "1984-01-01" @default.
- W98858690 modified "2023-09-25" @default.
- W98858690 title "Further aspects of financial records" @default.
- W98858690 doi "https://doi.org/10.1016/b978-0-408-01486-1.50013-2" @default.
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