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Bookkeepers with suitable previous qualifications or experience, as well as those without prior knowledge can become a member of ICB. The latter can join as students and take a course with an ICB-accredited Training Provider, or learn through self-study using ICB textbooks, and then upgrade after passing ICB exams.
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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 ...
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