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Class 12 Accounts Notes: Time Value of Money Notes PDF Download
An accountant’s functions include
ƒ Classifying and summarizing, made easier by the
repetitive nature of business transactions
ƒ All repetitive transactions of the same nature are
recorded and summarized in one account
ƒ An account is a storage unit used to classify and
summarize money measurements of business
activity of a similar nature
ƒ Each account has a title
Total Pages – 33
PDF Size –Â 141
Class 12 Accounts Notes: Time Value of Money Notes PDF Download
An accountant’s functions include
ƒ Classifying and summarizing, made easier by the
repetitive nature of business transactions
ƒ All repetitive transactions of the same nature are
recorded and summarized in one account
ƒ An account is a storage unit used to classify and
summarize money measurements of business
activity of a similar nature
ƒ Each account has a title
Total Pages – 33
PDF Size –Â 141
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Part I: Class 12 Accounts Notes: Accrual Accounting Process Notes PDF Download
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