Integrity issues of information created by book entries
Book entries are vehicles used in accounting to accommodate non-cash transactions, timing differences and provisions. The use of book entries is a normal activity in accounting and may have their origin in accrual accounting. The management of a company may apply creative accounting techniques in th...
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University of Pretoria
2013
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Online Access: | http://hdl.handle.net/2263/22942 Van der Poll, H 2003, Integrity issues of information created by book entries, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/22942 > http://upetd.up.ac.za/thesis/available/etd-03032004-115957/ |