how are business transaction that are to be record led in the books of account identified?
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Having learned the basics of the balance sheet in the earlier parts of my articles, let us now turn to the business accounting process and get to know how business transactions are recorded in the books of accounts of an enterprise.
You now know that financial statements tell us how a business is performing and where it stands. The financial statements are, however, the final product of the accounting process, raw material for which is the entries of business transactions recorded in the books of account.
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