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3 No matter what the form of the record, the basic rule of bookkeeping remains the same: the concept of debit and credit

1 ACCOUNTING STEP BY STEP THE LANGUAGE OF DEBIT AND CREDIT Dr. R.G.A. Boland FCA, CPA, DBA BRIEF LECTURES TO REINFORCE THE KEY PROGRAM LEARNING ACTIVITY - LEARNING BY DOING!

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3 No matter what the form of the record, the basic rule of bookkeeping remains the same: the concept of debit and credit