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Ledgers:
Ledgers record all the entries into the Cash Books. They use the concept of 'double entry' bookkeeping where every ledger entry must be accompanied by another ledger entry that is exactly the opposite.
Typical Ledger pages may look as follows:
Bank Ledger Office Ledger
Date
Particulars
Folio
DR
CR
15/7/05
Prof Fees - Nicholls to Walsh
CR1
4000
17/7/05
Prof Fees paid to J&J Real Estate
CP1
Tests in Investments There are many rules that specify how the past data of share prices can be used to obtain a clue regarding the future prices of shares. Such rules would be
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