1989Unpublished venueRequires access

Separating the Accounts into Four Main Ledgers

Margaret A. Nicholson

Open publisher page 1 citations

Abstract

Even in a relatively small business it would be very difficult to keep all the accounts in one main ledger, and this would mean only one person would be able to use the ledger at any given time. Therefore it is necessary to divide the ledger into four separate ledgers, and to classify the accounts.

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What this paper is about

Even in a relatively small business it would be very difficult to keep all the accounts in one main ledger, and this would mean only one person would be able to use the ledger at any given time. Therefore it is necessary to divide the ledger into four separate ledgers, and to classify the accounts.

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Available abstract

Even in a relatively small business it would be very difficult to keep all the accounts in one main ledger, and this would mean only one person would be able to use the ledger at any given time. Therefore it is necessary to divide the ledger into four separate ledgers, and to classify the accounts.

Key concepts: Ledger, Distributed ledger, Accounting, Computer science, Business, Computer security, Blockchain

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