Ch 2 · Journal, Ledger and Trial Balance

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Brand: CAVerse
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5 concept points · 2 formulas · 4 exam-critical points.

🗺️ Chart summary

Transaction
     |
     v
   Journal (entry + narration)
     |
     v
   Ledger (T-accounts, balanced)
     |
     v
   Trial Balance (Dr = Cr ?)

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