Transaction - They are financial events and are a completed agreement between a buyer and a seller to exchange goods, services, or financial assets in return for money., Source documents - It provides details of a transaction and the evidence that the transaction has occurred and is the original records of business transactions, Journal - It is a detailed account of all the financial transactions of a business. It's also known as the book of original entry as it's the first place where transactions are recorded., Ledger - The purpose is to classify and group transactions and to find balance in each account. It is a complete set of accounts of a business, Trial balance - The purpose is to check the arithmetic accuracy of the ledger., End of period reports - It is usually prepared at the end of the financial year and they convey information about the financial position of the business.,

The accounting process

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