Book-Keeping and Accountancy Made Simple

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Most small and medium scale businesses fail because of either no records, or the records are incomplete.

Our target in this manual is to ensure that at the end of careful study of this material, readers should be able to appreciate important of keeping proper accounting or business records, to be able to:

Prepare a simple financial statement of a business,

Know how to keep complete records of business events,

Prepare a monthly payroll for staff salaries,

To be able to account for value added tax or sales tax

Differentiate between capital expenditure and revenue expenditure

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