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The Cotton Plantation Record and Account Book is a best-selling and pioneering guide to farm accounting in the antebellum cotton-producing regions of the United States. It was first published in 1847 or 1848 by Thomas Affleck (1812–1868), a Scottish immigrant and owner of the Glenblythe Plantation in Gay Hill, Washington County, Texas .
A petty cash book is a record of small-value purchases before they are later transferred to the ledger and final accounts; it is maintained by a petty or junior cashier. This type of cash book usually uses the imprest system: a certain amount of money is provided to the petty cashier by the senior cashier. This money is to cater for minor ...
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
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