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← Accounting notes
Cambridge A-Level·Accounting·Cambridge AS & A Level Accounting

Incomplete Records

16 min read

Finding profit from the change in capital, the accounting equation, using mark-up and margin, and constructing control accounts to find missing sales, purchases and cash figures.

What are incomplete records?

Many small businesses keep no full double-entry system. Incomplete records techniques reconstruct the missing figures from whatever information exists — bank statements, lists of assets and liabilities, and known mark-ups.

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