补充 发表于 2025-3-27 00:58:34

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companion 发表于 2025-3-27 04:42:42

Practical Book-Keeping (1),Let us suppose that you start in business, in a small way, as a retail grocer, working from your home address, on June 1 with £500 cash as your commencing capital.

wall-stress 发表于 2025-3-27 09:18:41

Practical Book-Keeping (2),Your friend Tom Brown has a small lock-up shop stocked with household supplies, catering for the village needs in hardware and ironmongery. He took over the shop, starting a new business on October 1, with a capital of £800 in cash and an initial stock, brought from his home and valued at £200.

创造性 发表于 2025-3-27 12:30:58

Practical Book-Keeping (3),In both the wholesale and the retail trade, business profits are made through selling merchandise, in competitive markets, at higher prices than cost.

后来 发表于 2025-3-27 14:45:57

Practical Book-Keeping (4),Before making up the final statement, the balance sheet, stock and capital accounts should be brought up to date.

Projection 发表于 2025-3-27 19:42:37

Cash and Bank: Cash Discount,Up to this stage the principles of double entry with illustrative exercises have been based on physical cash, i.e. currency notes and pence.

AND 发表于 2025-3-28 00:34:24

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gout109 发表于 2025-3-28 06:03:39

The Day Books, Original Records and V.A.T.,Credit transactions have already been explained.

流眼泪 发表于 2025-3-28 08:14:23

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强制令 发表于 2025-3-28 14:13:11

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