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Table of Contents

1. Accounting: Its foundations 2. The accounting equation 3. Transactions, general journals and double entry processing 4. Transactions, specialised journals and double entry processing 5. Separate ledgers for accounts receivable and accounts payable 6. Journals and ledgers for special transactions 7. Management controls over cash 8. The general ledger and financial reports 9. Matching expense and revenue to the accounting period 10. Construct a 10-column worksheet 11. Advanced management reports and correction of errors 12. Depreciation of non-current assets

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