【正文】
ons of 39。 ?Transfers between accounts, such as the transfers to ine statement at year end ?The correction of errors。 ?Allowances for receivables。 ?Depreciation。5 1 Ledger Accounting And Double Entry Topic 5 5 2 Topic List ?The nominal ledger ?Double entry bookkeeping ?The journal ? Posting from day books to nominal ledger accounts ?The imprest system ?The sales and purchase ledger 5 3 The Nominal Ledger The nominal ledger is an accounting record which summarises the financial affairs of a business. . Plant and machinery at cost, Motor vehicles at cost, Plant and machinery, provision for depreciation, Proprietor39。s capital, Inventory,Total