AGRICULTURAL SCIENCE JS 3

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Chapter 5 – Book-keeping

Meaning and Purpose of Book-keeping

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MEANING OF BOOK-KEEPING

Book keeping is the record of what is bought, sold, owned and owed, what money comes in, what goes out and what is left.

Book-keeping is the act of recording business transactions in a regular and systematic manner, such that the record would be in a permanent form for the following purposes.

Purpose of Book-keeping

The purpose of book-keeping are as follows:

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