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Introduction to Booking Keeping and Accounting | Week 111 Topics1 Quiz
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Introduction to Books of Accounts | Week 26 Topics1 Quiz
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Subsidiary Books of Account I | Week 34 Topics1 Quiz
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Subsidiary Books of Account II | Week 44 Topics1 Quiz
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Principles of Double Entry Bookkeeping | Week 52 Topics1 Quiz
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Cash Book | Week 66 Topics1 Quiz
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Petty Cash Book | Week 71 Topic1 Quiz
Topic Content:
- Meaning of Journal Proper
- Uses of Journal Proper
What is Journal Proper?
This is a book used to record all the residual transactions which cannot find a place in any of the subsidiary booksA subsidiary book is a special accounting book, also known as a book of original entry (or prime entry), because transactions are first recorded there before being transferred (posted) into the... More.
It is a book of prime entryBook of original entry is an accounting book or journal in which invoices, vouchers, cash transactions and others are first recorded before they are transferred to ledger accounts. This is the... More into which transactions are entered on a daily basis and then classified into Debit and Credit and ...
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