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(also called book of first entry, journal or subsidiary book) book in which the business summarises daily transactions. Examples are Cash Payments Journal, Cash Receipts Journal, Creditors Journal, Debtors Journal, Petty Cash Journal, Salaries Journal, Wages Journal and General Journal.
the relative value of a transaction. Auditors decide on a certain amount for transactions for an...
respect for privacy or ability to keep information private (confidential)