With the disadvantages of diary book entry form to record more generally, while operations at the company incurred relatively high, so the change to the form of the book The book entries will ease the pressure for accountants . Because this form of records classified economic operations of the same type into a pivot table took some public documents as the basis for recording vouchers to then take public figures in documents recorded in the ledger book, thus reducing a lot of the notes, avoid errors and confusion.
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