It is very easy to control and manage business when a business is very small. Hence the entire double entry account is kept in one book called a ledger.As the business grows and expand it would be impossible just to use one book as the large number of pages needed for a lot of transactions, could be very difficult to handle.To solve this problem of getting difficulties in handling, the bookkeeper should use more books. Through this all similar types of transactions are handling together and have a book for each type.Remember not to mix together transactions which are different from one another. Therefore, the books which are used to record all similar transactions on a first time before posting to the ledger account are called books of original entry.

Intended for a one-semester course in Accounting Information Systems taught at the sophomore, junior, or senior level at most two- and four-year schools. This revision is completely streamlined, includes new pedagogy, and is accompanied by a CD-ROM containing added coverage, making it flexible enough to suit a variety of different approaches to the course.

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This groundbreaking edited book, The Routledge Handbook for Advancing Integration in Mixed Methods Research, presents an array of different integration ideas, with contributions from scholars across the globe. This handbook represents the first major volume that comprehensively discusses this topic of integration. Perhaps the most fundamental and longstanding question in mixed methods research is: How does one best integrate disparate forms of information to produce the best form of inquiry? Each of the 34 seminal chapters in this handbook accelerates the discussion of integration across a broad range of disciplines, including education, arts-based analyses, and work in the Global South, as well as special topics such as psychometrics and media research. Many of the chapters present new topics that have never been written about before, and all chapters offer cutting-edge approaches to integration. They also offer different perspectives of integration – leading the introductory chapter to offer a new and comprehensive definition for integration, as follows: "referring to the optimal mixing, combining, blending, amalgamating, incorporating, joining, linking, merging, consolidating, or unifying of research approaches, methodologies, philosophies, methods, techniques, concepts, language, modes, disciplines, fields, and/or teams within a single study." The concluding chapter offers a meta-framework that accounts for this definition and is designed to help scholars think more about integration in a way that represents a continuous, dynamic, iterative, interactive, synergistic, and holistic meaning-making process. This handbook will be an essential reference work for all scholars and practitioners using or seeking to use mixed methods in their research.