My read of the expression ‘accounting by hand’ is that it is the description of the way an enterprise’s financial transactions were recorded before the arrival of computerised accounting some 30+ years ago. What people recorded on paper when doing ‘accounting by hand’ was all the financial transactions of the enterprise. Now the initial information […]
Tag archives for trial balance
When people do “accounting by hand”, what do they include on the paper?
category: History of Accounting
tags: COGS, computerised, day book, financial statements, financial transactions, general ledgers, gross margin, journals, posting, trial balance
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