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- The recording of monetary activities in a business is important in ensuring accurate information and facts is provided for conclusion producing. Zafirakis (2005:4) states that "Accrual accounting will be the cornerstone of contemporary accounting strategies." During this essay, the value of accrual accounting will probably be considered by taking a look at the way it features inside the Double Entry Process and evaluating it to money accounting, another technique of accumulating monetary data.
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