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Friday, February 19, 2010

Accounting Errors

An accounting errors refers to a mistake of books of account. In the course of recording transaction in books of account i.e. journal, subsidiary books, ledgers, many errors may be committed by the carelessness of accountants or account holders. However, some errors are committed by accountants or account holders intentionally are called fraud. Fraud is an intentionally committed to deceived some related stakeholders or for the benifits of personal or group.

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