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re attentions by managements。 五. Accounting entity Business and personal transactions shall be kept apart. Sole trader partnership personal drawings capital pany personal Capital Share capital 股本 Dividends 紅利 六. What is accounting ? Accounting is a systematic number record of the affairs of a business. step1 source documents 原始憑證 Source documents step2 journals step4 journals Ledger accounts Financial statement 日 志 分 類 帳 總 帳 Report step3 七. Three major accounting statements 1. Balance sheet (平衡表)