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Basic accounting principles There are five basic accounting principles. These are outlined below: 1. Principle of double entry—each transaction is entered twice in the books of accounts. For every debit there must be a corresponding credit. 2. Principle of recording—all accounting entries emanate from a source document. This is the Fundamentals In This Chapter Because a flat file system (described later in this chapter) user-extensible type systems,

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Welcome to McGraw-Hill’s 2010 accounting & Finance Catalog. Bank Management Financial Accounting, European Editi

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