Key to Basic Accounting Book by Javed Akhtar for B.Com Part 1
• Author Name : Javed Akber
• Language : English
• Cover : Card Back
• No of Pages : 273
• Edition : Latest Edition
• Publication : STANDARD BOOK CENTER
The book explains how financial transactions are recorded systematically in accounting through the debit and credit rules. It illustrates the effect of transactions on various accounts, including assets like cash, accounts receivable, equipment, and furniture, as well as liabilities such as accounts payable. Each transaction is analyzed to determine whether it increases or decreases an account, and the appropriate debit or credit entry is made in the ledger. For example, when accounts receivable increases, it is recorded as a debit, while a decrease in cash is recorded as a credit.
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