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Transaction flowchart - PowerPoint PPT Presentation

CHAPTER 5 Postings to ledger accounts and the trial balance

CHAPTER 5 Postings to ledger accounts and the trial balance. Learning outcome To be able to post journal entries for a double-entry system to the general ledger accounts to prepare a trial balance. 5- 1. KEY TERMS. Creditors Debtors Control accounts Rules of double entry Trial balance

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Transaction flowchart - PowerPoint PPT Presentation

CHAPTER 5 Postings to ledger accounts and the trial balance