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Ledger accounts and subsidiaries are closed With this undertaking and appropriately worksheets are geared up on The premise of those closing balances.

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The objective of modifying entries is to make certain that the final ledger account balances mirror the income acquired and costs incurred in the accounting interval.

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The objective of the bank reconciliation procedure is to reconcile the stability of money revealed in the business's ledger account More Info in opposition to the stability of cash reported while in the lender statement.

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