What is included in an accounting cycle?
Transaction
Document
Voucher
Books of original entry/journal/day book
Books of secondary entry/ledger
Financial statement Voucher
Receipt voucher
Payment voucher
Journal voucher
Petty cash voucher Books of Original Entry
Purchase journal
Sale journal
Purchase return journal
Sales return journal
Cash book (two/three column)
Books of Secondary Entry
Main ledger
Subsidiary ledger
Financial Statements
Balance sheet
Income statement
Statement of changes in equity
Cash flow statement
Notes to the accounts
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