Accounting 9706 · AS & A Level · The accounting system

The accounting system — practice question

What advantage does keeping a complete set of double entry books of account give?

  • AAccount balances are available through the year.
  • BBusiness assets and owner’s assets can be kept separate.
  • CIt enables the book-keeper to check the bank statement for errors and omissions.
  • DIt stops the value of assets being overstated.

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