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The most important intervention in CKD is:
Special Journals
Special journals are accounting journals designed for recording specific types of transactions in a detailed manner, such as sales or purchases, to streamline the accounting process.
General Journal
A basic accounting ledger where all types of transactions are initially recorded, using a double-entry bookkeeping system, before being posted to specific accounts in the general ledger.
Sales Journal
A specialized accounting journal used to record all sales of merchandise on credit.
Accrual Basis
A financial recording technique that documents incomes and expenses as they are incurred or earned, without taking into account the timing of cash transactions.
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