Classification in accounting
In designing an accounting system, therefore, the sequence of events should be a (i) the nature and extent of the information which it is ... of the data in the desired way or ways as economical as possible and as free as possible from avoidable risks of error or of fraud. ... was dominated by the limitations of hound books, and the two-sided, debit and credit, or T form of ledger accounts was universally used.
| Title | : | Classification in accounting |
| Author | : | Sir Adolf Alexander Fitzgerald, Leslie Arthur Schumer |
| Publisher | : | - 1962 |
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