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15 cards from this deck
Second major step
System recording all financial transactions of a business
Summary totals
Assets and expenses
Liabilities, income, and gains
Cash or items becoming cash within one year
Long-term items that last many years
Money owed within one year
Money owed over more than one year
Transferring info from cash book to ledger accounts
Opposite side (debit→credit, credit→debit)
To find the net position
dd/mm/yyyy
Last day of the month
All debits equal all credits
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