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Recording
The process of entering financial transactions into the accounting records of a business.
Voucher Register
A record of vouchers, which are documents evidencing expenditure or the transfer of funds.
Book Of Vouchers
A ledger or book that contains vouchers, which are documents or files acting as evidence for transactions.
Gross Method
A method of recording purchases of inventory at their gross price without any deduction for trade discounts at the time of purchase.
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