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

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Question

Why is book-keeping considered the foundation of accounting?

Short Answer
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Solution

  • 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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Chapter 11: Nature and Terminology of Accounting - EXERCISES [Page 134]

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C. B. Gupta Commercial Applications [English] Class 9 ICSE
Chapter 11 Nature and Terminology of Accounting
EXERCISES | Q II. 2. | Page 134
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