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UNIT
8 Book Keeping

Learning objectives:

After the completion of this unit, students will be able
to understand:
• general meaning of book-keeping and accounting.
• relation between accounting and book-keeping.
• meaning and definition of accounting.
• types of accounting.
• basic accounting concept.
• objectives of accounting.
• concept of double entry book keeping system.
• single entry system.
• differences between single entry and double entry.
• meaning of accounting terminologies.

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