This is book two in a series of three on financial book-keeping. It provides an explanation of double-entry book-keeping, starting from the making of a suitable cashbook if one large enough is not commercially available. It covers: converting from a cashbook account, dealing with an initial grant, cash, bank and trading-account columns, purchases and sales, entries to different trading accounts, cash to and from a bank, debtors, creditors, assets, depreciation, correction of errors, bank reconciliation, petty cash and the procedures to follow at the end of a page.
This edition was published in 2019 by MissionAssist. It was originally published as Compatibilité: Principes de Base by Margaret Kuratli. The help and advice of Major Charles Whitley (formerly Royal Army Pay Corps) is also gratefully acknowledged.
