Introduction to bookkeeping and accounting 1 slideshare

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Bookkeeping and accounting are important financial processes. Dr. Sandeep Kulshrestha has written a book on the topic to introduce readers to the fundamentals of bookkeeping and accounting. The book aims to teach readers about maintaining accurate financial records.

introducingintroducing bookkeeping andbookkeeping and
accounting 1accounting 1
Dr. Sandeep KulshresthaDr. Sandeep Kulshrestha

Accounting is defined as the art of Recording, Classifying and Summarizing transactions in monetary terms (in Money terms) for preparation of Financial Statements Book- keeping includes recording of journal, posting in ledgers and balancing of accounts. All the records before the preparation of trail balance is the whole subject matter of bookkeeping. Accounting, is an information system is the process of identifying, measuring and communicating the economic information of an organization to its users who need the information for decision making.

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