AU2001279271A1 - A plus-minus method of dual-entry accounting - Google Patents
A plus-minus method of dual-entry accountingInfo
- Publication number
- AU2001279271A1 AU2001279271A1 AU2001279271A AU7927101A AU2001279271A1 AU 2001279271 A1 AU2001279271 A1 AU 2001279271A1 AU 2001279271 A AU2001279271 A AU 2001279271A AU 7927101 A AU7927101 A AU 7927101A AU 2001279271 A1 AU2001279271 A1 AU 2001279271A1
- Authority
- AU
- Australia
- Prior art keywords
- data
- providing
- net worth
- business
- ledger
- Prior art date
- Legal status (The legal status is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the status listed.)
- Abandoned
Links
Classifications
-
- G—PHYSICS
- G06—COMPUTING; CALCULATING OR COUNTING
- G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
- G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
- G06Q40/02—Banking, e.g. interest calculation or account maintenance
Description
A PLUS-MINUS METHOD OF DUAL-ENTRY ACCOUNTING
TECHNICAL FIELD
This invention relates to a method of maintaining accounting records using double entry bookkeeping without using debits and credits. This invention utilizes a common sense approach to bookkeeping that will make sense to non-accountants.
BACKGROUND ART
The basic system of accounting was invented by Luca Pacioli, a Franciscan monk, in 1494. He invented what is known as the "double-entry system of accounting". The basic elements of the double-entry system have remained virtually unchanged since then. This system utilizes debit and credit entries. Every debit has to have a corresponding credit so that the debits and credits are equal.
What exactly is a debit? Is it something good? Or is it something bad? A debit entry to equipment increases equipment. This is good. A debit entry to sales decreases sales.
This is bad. A debit to the cash account increases the cash account, yet anyone going to the bank knows that a debit to an account means to reduce the bank account. The terminology of a debit is confusing.
Another confusing thing about accounting is the process of "balancing the books". For every debit, there is a credit, and for every credit, there is a debit. One would think that a balanced set of books would mean that revenues equal expenses. If a business' net worth decreases from one million dollars to zero dollars, it is hard to explain to the owner that his books balance. He thinks his books have decreased. Likewise, if a business' net worth increases from one million dollars to ten million dollars, it is hard to tell the owner that his books balance. He thinks his books have increased.
In reality, debits and credits do not make common sense, nor does the concept of "balancing" the books. Business people are handicapped in being able to understand the intricacies of their accounting system. They are at the mercy of accountants and bookkeepers who feel comfortable in the "debit and credit" environment.
The confusion surrounding current accounting methods is evidenced in the following statements: "Don't even try to understand why some transactions are debited and others credited to ledger accounts. Just remember . . . ." Seth Godin and Paul Lim, if you're clueless about accounting and finance and want to know more, 27 (1998). "The bottom line is that the system works although it occasionally seems to defy common sense." Michael
Muckian, The Complete Idiot's Guide to Finance and Accounting, 42 (1998)
Practically every industry has made tremendous improvements in its systems over the past five hundred years, and accounting systems must also improve.
SUMMARY OF THE INVENTION The current invention addresses the shortcomings of current accounting systems by making accounting a useful information tool for the businessperson. The foundation of the system is the division of business transactions into three categories: positive transactions; negative transactions; and neutral transactions.
A positive transaction is a transaction that increases the net worth of the business. Receipt of cash when a sale is made is an example of a positive transaction. Positive transactions are recorded with pluses. In the example above, cash is deposited and it increases the bank account. Sales are recorded and the net income increases. Both sides of this transaction are handled with an addition to each account. The plus represents that the company is stronger after the transaction than before the transaction.
A negative transaction is a transaction that decreases the net worth of the business, such as when cash is spent to pay an expense. Negative transactions are recorded with minuses. In the example above, cash is spent and it decreases the bank account. Expenses are recorded and the net income decreases. Both sides of this transaction are handled with a deduction from each account. The minus represents that the company is weaker after the transaction than before the transaction.
A neutral transaction is a transaction that does not change the net worth of the business. One such example occurs when a company borrows money and deposits it in its bank account. Neutral transactions are recorded with one plus and one minus. In the example above, cash is deposited and it increases the bank account. A plus is used to record the increase in the cash account. Money is borrowed so a minus is used to reflect the negative position with the lending institution. The company is no stronger or weaker than before the transaction, which is illustrated by the plus and minus offsetting each other.
A business' general ledger should be divided into two types of accounts: Net Worth Accounts and Change in Net Worth Accounts. "Net Worth Accounts" are the accounts shown on a balance sheet in current accounting methods. Those accounts reflect the assets and liabilities of the business. The accounts with a positive balance are assets. The accounts with a negative balance are nubilities. If the accounts with positive balances are greater than
the accounts with negative balances, the business shows a positive net worth.
"Change in Net Worth Accounts" are the accounts shown on the income statement in current accounting methods. Those accounts reflect the current year's income and expenses.
The accounts with a positive balance are income accounts. The accounts with a negative balance are expense accounts. If the accounts with positive balances are greater than the accounts with negative balances, the business shows a profit for the current year.
The accuracy of the books can be verified by determining the difference in the "Net Worth Accounts" at the present time as compared to the "Net Worth Accounts" at the beginning of the current year. This difference should equal the total of the "Change in Net Worth Accounts." For example, if the "Net Worth Accounts" (assets and liabilities) have increased by $300,000 from the beginning of the year, the "Change in Net Worth Accounts" should show a positive balance of $300,000.
The ledgers required to implement the method can be maintained in the traditional paper form, on a computer spreadsheet such as Excel, or in a database format such as Access. i the case of a spreadsheet or database implementation, each transaction would be data. The application would deal with each piece of data, storing the information in the appropriate column of a spreadsheet or table of a database in order to allow the balances as described above to be displayed.
In the preferred embodiment, a simple computer program guarantees that a plus to a "Net Worth Account" is accompanied by a plus to a "Change in Net Worth Account" (in a positive transaction) or a minus to another "Net Worth Account" (in a neutral transaction). Likewise, this same program guarantees that a minus to a "Net Worth Account" is accompanied by a minus to a "Change in Net Worth Account" (in a negative transaction) or a plus to another "Net Worth Account" (in a neutral transaction).
Unlike debits and credits, there will not be an equal number of pluses and minuses. If there are more pluses than minuses, the company has shown a profit, and its net worth has increased. If there are more minuses than pluses, the company has shown a loss and its net worth has decreased. These and other objects and advantages of the invention will become apparent from the following detailed description of the preferred embodiment of the invention.
BRIEF DESCRIPTION OF DRAWINGS
Figure 1 illustrates the process of recording and verifying a positive transaction;
Figure 2 illustrates the process of recording and verifying a negative transaction;
Figure 3 illustrates the process of recording and verifying a neutral transaction;
Figure 4 illustrates a ledger of exemplary transactions of Change in Net Worth Accounts;
Figure 5 illustrates a ledger of exemplary transactions of Net Worth Accounts for asset accounts; and
Figure 6 illustrates a ledger of exemplary transactions of Net Worth Accounts for liability accounts.
DESCRIPTION OF THE BEST MODE
The present invention of a Plus-Minus Method of Accounting is based on classification of all transactions as positive, negative, or neutral and properly recording such transactions in a ledger. Looking at the flow chart of Figure 1, the method of handling a positive transaction is illustrated. The method begins at Start (11) where the user must determine "Is this a positive transaction" (12). A positive transaction is a transaction that increases the net worth of the business. Receipt of cash when a sale is made is an example of a positive transaction. Positive transactions are recorded with pluses. If it is not a positive transaction the user will proceed to the inquiries illustrated in Figure 2 (step 13). If the transaction is positive, three steps are required to enter the transaction. First, the user must "Determine Which Net Worth Account" (14) is affected by the transaction. Second, the user must "Determine Which Change in Net Worth Account" (15) is affected by the transaction. Third, the user must increase the Net Worth Account and the Change in Net Worth Account (16).
Once the transaction is recorded the next step is to Verify the Entries (17). This step can be performed manually or by a simple computer program. The verification consists of calculating the difference in the current value of the total Net Worth Accounts and the value of the total Net Worth Accounts at the beginning of the current year. The Verified step (18) will determine if this difference equals the total Change in Net Worth Accounts. If the difference equals the total Change in Net Worth Accounts, the Entry is verified and this Entry is Complete (19). If the difference is not equal to the total change in Net Worth Accounts, there is an Error (20). To resolve the error, the Net Worth Account and the Change in Net Worth Account must be decreased by the amount of the transaction, and the process must be restarted to correctly enter the transaction.
Looking to Figure 2, a flow chart illustrates the method of handling a negative transaction. A negative transaction is a transaction that decreases the net worth of the business, such as when cash is spent to pay an expense. Negative transactions are recorded with minuses. The method begins at step (21) after step (13) from Figure 1, wherein the user determined the transaction was not positive. The user determines "Is this a negative transaction" (22). If it is not a negative transaction the user will proceed to the inquiries illustrated in Figure 3 (23). If the transaction is negative, three sequential steps are required to enter the transaction. First, the user must "Determine Which Net Worth Account" (24) is affected by the transaction. Second, the user must "Determine Which Change in Net Worth Account" (25) is affected by the transaction. Third, the user must "Decrease the Net Worth Account and the Change in Net Worth Account" (26).
Once the transaction is recorded the next step is to Verify the Entries (17). This step can be performed manually or by a simple computer program. The verification consists of calculating the difference in the current value of the total Net Worth Accounts and the value of the total Net Worth Accounts at the begmi ing of the current year. The Verified step (18) will determine if this difference equals the total Change in Net Worth Accounts. If the difference equals the total change in Net Worth Accounts, the Entry is verified and this Entry is Complete (19). If the difference is not equal to the total Change in Net Worth Accounts, there is an Error (29). To resolve the error, the Net Worth Account and the Change in Net Worth Account must be increased by the amount of the transaction, and the process must be restarted to correctly enter the transaction by Returning step (30), which returns the user to Start (11) of Figure 1.
Looking to Figure 3, a flow chart illustrates the method of handling a neutral transaction. A neutral transaction is a transaction that does not change the net worth of the business. One such example occurs when a company borrows money and deposits it in its bank account. Neutral transactions are recorded with one plus and one minus. After the user determines that the transaction is not negative the user moves to the steps outlined in Figure 3 from Figure 2 (31). Because the user has previously determined that the transaction is not positive (12) and not negative (22), the only remaimng option is that the Transaction is Neutral (32). The user must then determine which "Net Worth Accounts" are affected (33) or which "Change in Net Worth Accounts" are affected (34). The next step is to determine if one of the Net Worth Accounts increase (35) as a result of the transaction. If so, then another
of the Net Worth Accounts must decrease. There will be no change in the company's net worth from this transaction. If the user determines that one of the Change in Net Worth Accounts increases (36), then another of the Change in Net Worth Accounts must decrease (37). Again, there will be no change in the company's net worth from this transaction.
Once the transaction is recorded the next step is to Verify the Entries (17). This step can be performed manually or by a simple computer program. The verification consists of calculating the difference in the current value of the total Net Worth Accounts and the value of the total Net Worth Accounts at the beginning of the current year. The Verified step (18) will determine if this difference equals the total Change in Net Worth Accounts. If the difference equals the total change in Net Worth Accounts, the Entry is verified and this Entry is Complete (19). If the difference is not equal to the total change in Net Worth Accounts, there is an Error (39). To resolve the error, if one of the Net Worth Accounts was increased it must be decreased and the Net Worth Account that was decreased must be increased. Alternatively, if a Change in Net Worth Account was increased then it must be decreased and the Change in Net Worth Account that was decreased must be increased. If an error occurred, the process must be restarted to correctly enter the transaction by Returning step (30), which returns the user to Start (11) of Figure 1. The following example illustrates the method.
Below are sample transactions for a hypothetical company, and the ledgers of Figures 4-6 illustrate the list of transactions to indicate how the company's books would look as a result of these transactions: 1. Company sells some of its product for $2,000 on credit (see Figures 4 and 5); 2. Company sells some of its product for $100 in cash (see Figure 4); 3. Company collects $1,950 of its outstanding receivables (see Figure 5); 4. Company buys inventory worth $1,600 on credit (see Figures 5 and 6); 5. Company pays vendors $1,650 of the Company's outstanding payables (see Figures 5 and 6); 6. Company incurs $1,500 as a cost of inventory sold (see Figures 4 and 5); 7. Company pays $200 of its expenses (see Figure 4); 8. Company depreciates its equipment at $90 (see Figures 4 and 5); 9. Company pays its shareholders dividends in the amount of $50 (see Figures 4 and 5); 10. Company pays $80 of its long-term debt (see Figures 5 and 6); 11. Company pays $40 of interest on its outstanding debt (see Figures 4 and 5).
The above transactions are properly classified as follows: Transaction 1. positive transaction (plus accounts receivable and plus sales); Transaction 2. positive transaction
(plus cash and plus sales); Transaction 3. neutral fransaction (plus cash and minus accounts receivable); Transaction 4. neutral fransaction (plus inventory and minus accounts payable); Transaction 5. neutral fransaction (plus accounts payable and minus cash); Transaction 6. negative fransaction (minus inventory and minus cost of sales); Transaction 7. negative fransaction (minus cash and minus operating expenses); Transaction 8. negative fransaction (minus accumulated depreciation and minus depreciation expense); Transaction 9. negative fransaction (minus cash and minus dividend); Transaction 10. neutral fransaction (minus cash and plus long-term debt); and Transaction 11. negative fransaction (minus cash and minus interest expense).
Figures 4-6 further illustrate the final balances in the general ledge accounts. The ledger example illustrates that the company has increased it net worth by $220, from $600 to $820.
The embodiments described above are provided for illustrative purposes only and are not for purposes of limitation.
Thus, although there have been described particular embodiments of the present invention of a new and useful A PLUS-MINUS METHOD OF DUAL-ENTRY ACCOUNTING, it is not intended that such references be construed as limitations upon the scope of this invention except as set forth in the following claims.
Claims (25)
1. A method of maintaining accounting records to reflect the net worth of a business upon immediate inspection as characterized by:
(a) providing a dual entry ledger system;
(b) listing accounts in which transactions will occur;
(c) classifying all said transactions;
(d) providing a means for entering transactions in said ledger system;
(e) providing a means for verifying the transaction is properly recorded; and
(f) providing a means for determining the net worth of said business without additional calculations.
2. The method of claim 1 wherein providing a dual entry ledger system is characterized by:
(a) providing a first ledger for recording transactions representing the change in net worth of said business; and
(b) providing a second ledger for recording transactions representing the current net worth of said business.
3. The method of claim 2 wherein providing a means for verifying the fransaction is properly recorded is characterized by:
(a) totaling the said first ledger containing the change in net worth transactions;
(b) totaling the said second ledger containing the net worth transactions;
(c) calculating the difference between the total of the said second ledger and the net worth from January 1 of the same calendar year; and
(c) determiriing if the difference equals the total of the transactions in said first ledger.
4. The method of claim 2 wherein providing a means for determining the net worth of the business is further characterized by totaling the transactions in said second ledger.
5. The method of claim 1 wherein providing a dual entry ledger system is characterized by providing one ledger.
6. The method of claim 5 wherein providing one ledger is further characterized by:
(a) providing column one for recording the various accounts in which transactions can be recorded; (b) providing column two for recording fransactions representing a change in the net worth of said business; and
(c) providing column three for recording the current net worth of said accounts.
7. The method of claim 6 wherein providing a means for verifying the transaction is properly recorded is characterized by:
(a) totaling the fransactions in said column two;
(b) totaling the fransactions in said column three;
(c) calculating the difference between the total of the fransaction in said column three and the net worth from January 1 of the same calendar year; and
(d) determining if said difference equals the total of the transaction in said column two.
8. The method of claim 6 wherein providing a means for determining the net worth of the business is further characterized by totaling the fransactions in said column three.
9. The method of claim 1 wherein providing a classification scheme is characterized by:
(a) classifying fransactions which increase the net worth of the business as positive fransactions;
(b) classifying fransactions which decrease the net worth of the business as negative fransactions; and
(c) classifying fransactions which neither increase nor decrease the net worth of the business as neutral fransactions.
10. The method of claim 1 wherein providing a means for entering fransactions in said ledger system is characterized by:
(a) determining if the fransaction is a positive transaction, negative transaction or a neutral fransaction;
(b) determining which account(s) will be affected by the fransaction; and
(c) placing a positive entry in two accounts for a positive fransaction, a negative entry in two accounts for a negative fransaction, and a positive entry in one account and a negative entry in one account for a neutral fransaction.
11. A system for maintaining an accounting system to reflect the net worth of a business wherein the system is characterized by:
(a) a central processing unit;
(b) a user interface; (c) a display device; and
(d) a program running on the central processing unit, mamtaining an accounting ledger based on input from the user interface, and displaying the accounting ledger on the display device.
12. The system of claim 11 wherein said accounting ledger is further characterized by a net worth account and a change in net worth account.
13. The system of claim 12 wherein said total of the net worth account is characterized as representing the net worth of the business.
14. The system of claim 12 wherein said total of the change in net worth account is characterized as representing a change in the net worth of the business since the end of the last calendar year.
15. The system of claim 12 wherein accuracy of said ledger is characterized by calculating the difference between said current total of the net worth account and said total of the net worth account at the end of the last year and detennining if said difference is equal to the total of said change in net worth account.
16. A method of mamtaining accounting records to reflect the net worth of a business upon immediate inspection as characterized by:
(a) providing a dual data entry system;
(b) providing an account database in which data reflecting fransactions will be recorded;
(c) classifying all data entries according to a classification scheme;
(d) providing a means for entering data in said dual data entry system;
(e) providing a means for verifying the data is properly recorded; and
(f) providing a means for determining an instantaneous sum of data equity.
17. The method of claim 16 wherein providing a dual data entry system is characterized by:
(a) providing a first storage medium for recording data representing the change in net worth of said business; and
(b) providing a second storage medium for recording data representing the current net worth of said business.
18. The method of claim 17 wherein providing a means for verifying the data is properly recorded is characterized by: (a) totaling the data in said first storage medium containing the change in net worth data;
(b) totaling the data in said second storage medium containing the net worth data;
(c) calculating the difference between the total of said second storage medium and the net worth from January 1 of the same calendar year; and
(d) determining if said difference equals the total of the data in said first storage medium.
19. The method of claim 17 wherein providing a means for determining the net worth of the business is further characterized by totaling the data in said second storage medium.
20. The method of claim 16 wherein providing a dual data entry system is characterized by providing one storage medium.
21. The method of claim 20 wherein providing one storage medium is further characterized by:
(a) providing one partition for recording the various accounts in which data can be recorded;
(b) providing a second partition for recording data representing a change in the net worth of said business; and
(c) providing a third partition for recording the current net worth of said accounts.
22. The method of claim 21 wherein providing a means for verifying the data is properly recorded is characterized by:
(a) totaling the data in the said second partition;
(b) totaling the data in said third partition;
(c) calculating the difference between the total of the data in said third partition and the net worth from January 1 of the same calendar year; and
(d) determiriing if said difference equals the total of the data in said second partition.
23. The method of claim 21 wherein providing a means for determining the net worth of the business is further characterized by totaling the data in said third partition.
24. The method of claim 16 wherein providing a classification scheme is characterized by:
(a) classifying data which increases the net worth of the business as positive data; (b) classifying data which decreases the net worth of the business as negative data; and
(c) classifying data which neither increases nor decreases the net worth of the business as neutral data.
25. The method of claim 16 wherein providing a means for entering data in said dual data entry system is characterized by:
(a) determining if the data is positive data, negative data or neutral data;
(b) determining which account will be affected by the data; and
(c) placing a positive entry in two accounts for positive data, a negative entry in two accounts for a negative data, and a positive entry in one account and a negative entry in one account for neutral data.
Applications Claiming Priority (3)
| Application Number | Priority Date | Filing Date | Title |
|---|---|---|---|
| US60774600A | 2000-06-30 | 2000-06-30 | |
| US09607746 | 2000-06-30 | ||
| PCT/US2001/041195 WO2002003300A1 (en) | 2000-06-30 | 2001-06-27 | A plus-minus method of dual-entry accounting |
Publications (1)
| Publication Number | Publication Date |
|---|---|
| AU2001279271A1 true AU2001279271A1 (en) | 2002-01-14 |
Family
ID=24433550
Family Applications (1)
| Application Number | Title | Priority Date | Filing Date |
|---|---|---|---|
| AU2001279271A Abandoned AU2001279271A1 (en) | 2000-06-30 | 2001-06-27 | A plus-minus method of dual-entry accounting |
Country Status (5)
| Country | Link |
|---|---|
| EP (1) | EP1314117A4 (en) |
| JP (1) | JP2004502260A (en) |
| AU (1) | AU2001279271A1 (en) |
| CA (1) | CA2415161A1 (en) |
| WO (1) | WO2002003300A1 (en) |
Families Citing this family (1)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN115760408A (en) * | 2022-11-22 | 2023-03-07 | 中电金信软件(上海)有限公司 | Transaction data processing method and device and accounting server |
Family Cites Families (3)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| US4742457A (en) * | 1985-08-27 | 1988-05-03 | Trans Texas Holdings Corporation | System and method of investment management including means to adjust deposit and loan accounts for inflation |
| US5193055A (en) * | 1987-03-03 | 1993-03-09 | Brown Gordon T | Accounting system |
| US6275813B1 (en) * | 1993-04-22 | 2001-08-14 | George B. Berka | Method and device for posting financial transactions in computerized accounting systems |
-
2001
- 2001-06-27 AU AU2001279271A patent/AU2001279271A1/en not_active Abandoned
- 2001-06-27 CA CA002415161A patent/CA2415161A1/en not_active Abandoned
- 2001-06-27 EP EP01957536A patent/EP1314117A4/en not_active Withdrawn
- 2001-06-27 WO PCT/US2001/041195 patent/WO2002003300A1/en not_active Application Discontinuation
- 2001-06-27 JP JP2002507295A patent/JP2004502260A/en active Pending
Also Published As
| Publication number | Publication date |
|---|---|
| CA2415161A1 (en) | 2002-12-27 |
| JP2004502260A (en) | 2004-01-22 |
| EP1314117A1 (en) | 2003-05-28 |
| EP1314117A4 (en) | 2006-02-01 |
| WO2002003300A1 (en) | 2002-01-10 |
Similar Documents
| Publication | Publication Date | Title |
|---|---|---|
| US5740427A (en) | Modular automated account maintenance system | |
| US20060173772A1 (en) | Systems and methods for automated processing, handling, and facilitating a trade credit transaction | |
| Shah | Management accounting | |
| US8645257B2 (en) | System and method for administering investment funds | |
| Coyle | Measuring credit risk | |
| AU2001279271A1 (en) | A plus-minus method of dual-entry accounting | |
| Carlberg | Business Analysis: Microsoft Excel 2010 | |
| KR102498852B1 (en) | Method for estimating profit and loss for foreign exchange transaction and device thereof | |
| Carlberg | Business Analysis with Microsoft Excel | |
| Tjandra et al. | How Accounts, Debits, and Credits are Used to Record Business Transactions | |
| Thomsett | Builder's Guide to Accounting | |
| Simanjuntak et al. | Prepare a Trial Balance and The Function | |
| Partini et al. | Implementation of Accrual Based Accounting at PMI City of Surakarta | |
| SEFFAHLOU | Lectures in Financial Accounting) 1 | |
| Vâlceanu | Accounting of Treasury Flows in a Romanian Business | |
| Kelly et al. | Bookkeeping for Dummies | |
| JP2001167221A (en) | Automatic journalizing entry system | |
| De Clerck et al. | 3. Economic Flows, Stock Positions, and Accounting Rules | |
| Denny | Accounts for solicitors | |
| Joisce et al. | Statistical Treatment of Accrual of Interest on Debt Securities | |
| Barrow et al. | Bookkeeping for Dummies | |
| Franz | The Effects the Dodd-Frank Regulations had on Bank Revenue Pre-2010 and Post-2010 | |
| Costa | Alpha teach yourself bookkeeping in 24 hours | |
| Azmat et al. | Basic Accounting: The step-by-step course in elementary accountancy | |
| ACCOUNTANTS et al. | ACCOUNTING 1 (TC1) |
Legal Events
| Date | Code | Title | Description |
|---|---|---|---|
| MK4 | Application lapsed section 142(2)(d) - no continuation fee paid for the application |