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Why is book-keeping considered the foundation of accounting? - Commercial Applications

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प्रश्न

Why is book-keeping considered the foundation of accounting?

लघु उत्तरीय
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उत्तर

  • Book-keeping involves the systematic recording of financial transactions.
  • These records act as the basis for accounting processes like classification, summarisation, and analysis.
  • It ensures accuracy and reliability of financial information, which is essential for decision-making.

Hence, book-keeping is called the foundation of accounting.

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अध्याय 11: Nature and Terminology of Accounting - EXERCISES [पृष्ठ १३४]

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सी. बी. गुप्ता Commercial Applications [English] Class 9 ICSE
अध्याय 11 Nature and Terminology of Accounting
EXERCISES | Q II. 2. | पृष्ठ १३४
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