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12 December 2025

• diffhist Fraud 03:41 −6 MakaylaHippo1998 talk contribs (Reverted good faith edits by ~2025-40200-52 (talk): Unneeded word.) Tags: Twinkle Undo
• diffhist Fraud 03:39 +6 ~2025-40200-52 talk contribs Tag: Reverted
• diffhist United States 01:41 +105 Shoreranger talk contribs Tags: Mobile edit Mobile web edit Advanced mobile edit
• diffhist United States 00:35 +12 Mason.Jones talk contribs (→American Revolution and the early republic (1765–1800): Per request from an editor who doesn't like shortened form "Second Congress" (used in article Second Continental Congress in later paragraphs). Changed to full name.) Tags: Mobile edit Mobile web edit

11 December 2025

• diffhist m General ledger 17:10 −6 Sascho Jovanoski 70329 talk contribs (→Subsidiary Ledgers and Supporting Records) Tag: Visual edit
• diffhist General ledger 17:10 +69 Sascho Jovanoski 70329 talk contribs (→Other Supporting Records: Common Subsidiary Ledgers The most common subsidiary ledgers are: Accounts Receivable Ledger (Debtors Ledger): Also known as the Customer Ledger. It maintains an individual account for every single customer, tracking all sales, payments, and outstanding balances from their creation to settlement. Accounts Payable Ledger (Creditors Ledger): Also known as the Vendor Ledger. It maintains an individual account for every single supplier, tracking all purchases, payment) Tag: Visual edit
• diffhist General ledger 17:08 +3,031 Sascho Jovanoski 70329 talk contribs (→Process: Subsidiary Ledgers and Supporting Records While the General Ledger (GL) contains the aggregated accounts necessary for preparing the financial statements, modern double-entry bookkeeping often necessitates the use of subsidiary ledgers (or sub-ledgers) to provide transaction-level detail. These books stand outside the core double-entry system (they do not use their own debit/credit entries) and serve to supplement the GL by organizing information chronologically and systematically) Tag: Visual edit
• diffhist United States 17:08 +19 Mason.Jones talk contribs (→American Revolution and the early republic (1765–1800): Reference Second Congress to avoid a dangling modifier (Declaration of Independence passing itself).)
• diffhist Bookkeeping 16:56 +342 Sascho Jovanoski 70329 talk contribs (→Daybooks: All business transactions must be recorded timely and in an organized manner in the primary books of entry (Journals/Daybooks). Timely recording of transactions does not require daily entry – with the exception of cash transactions. However, a temporal link must exist between the transactions and their accounting entry.<ref name=":1" />) Tag: Visual edit: Switched
• diffhist Bookkeeping 16:47 +8 Sascho Jovanoski 70329 talk contribs (→Daybooks: The final cash balance is determined by the so-called cash count (or physical cash inventory). Taking into account the expenses paid from the cash register and recorded in the cash report, and the final cash balance from the previous day, the daily income and consequently the revenue are calculated. Income that does not originate from sales revenue (e.g., deposits or owner contributions) must be specially noted and deducted from the cash receipts to determine the daily takings. Th) Tag: Visual edit
• diffhist Bookkeeping 16:42 +1,008 Sascho Jovanoski 70329 talk contribs (→Daybooks: The final cash balance is determined by the so-called cash count (or physical cash inventory). Taking into account the expenses paid from the cash register and recorded in the cash report, and the final cash balance from the previous day, the daily income and consequently the revenue are calculated. Income that does not originate from sales revenue (e.g., deposits or owner contributions) must be specially noted and deducted from the cash receipts to determine the daily takings. Th) Tag: Visual edit
• diffhist United States 16:30 +2 Mason.Jones talk contribs (Required commas)
• diffhist Bookkeeping 16:29 +305 Sascho Jovanoski 70329 talk contribs (→Petty cash book: Taking into account the expenses paid from the cash register and recorded in the cash report, along with the final cash balance from the previous day, the daily income and therefore the revenue are calculated.[1] This calculation is crucial for tax compliance and control.[1]) Tag: Visual edit
• diffhist Bookkeeping 16:21 +1,705 Sascho Jovanoski 70329 talk contribs (→Daybooks: It is an important primary ledger (or: journal), as the Generally Accepted Accounting Principles (GAAP) require the recording of every single business transaction.[12] [13][14] The fundamental principle of proper bookkeeping requires that every financial transaction must be recorded, maintaining a complete and verifiable audit trail. However, for retailers and businesses that conduct a high volume of small-value cash transactions (such as grocery stores, food service, or fast-movi) Tag: Visual edit
• diffhist Bookkeeping 16:04 +1,020 Sascho Jovanoski 70329 talk contribs (→Daybooks: It is an important primary ledger (or: journal), as the Generally Accepted Accounting Principles (GAAP) require the recording of every single business transaction.[1] [2]) Tag: Visual edit
• diffhist Bookkeeping 15:48 +248 Sascho Jovanoski 70329 talk contribs (→Petty cash book: Bright, George; Herbert, Michael (1990). "Chapter 5". Mastering Accounting (10th ed.). Macmillan Education Ltd. doi:10.1007/978-1-349-20618-6_5. ISBN 978-0-333-51197-8.) Tag: Visual edit
• diffhist Bookkeeping 15:41 +354 Sascho Jovanoski 70329 talk contribs (→Daybooks: Dam, B. B.; Nandi, M. K. (2018). ACCOUNTING FOR PROFESSIONALS. PHI Learning Pvt. Ltd. pp. PT355.) Tag: Visual edit
• diffhist Bookkeeping 15:37 +1,018 Sascho Jovanoski 70329 talk contribs (→Daybooks: Nicholson, M. (1989). "Chapter 18 Sales and Purchase Analysed Day Books". Accounting Skills. Palgrave Macmillan. pp. 136–145. doi:10.1007/978-1-349-10853-4_18. ISBN 978-1-349-10853-4. Nicholson, M. (1989). "Chapter 18 Sales and Purchase Analysed Day Books". Accounting Skills. Palgrave Macmillan. pp. 136–145. doi:10.1007/978-1-349-10853-4_18. ISBN 978-1-349-10853-4. Turner, D. E., Turner, P. H. (1991). "A Closer Look at Trading". GCSE Accounting. London: Palgrave. pp. 87–95. doi:) Tag: Visual edit
• diffhist Bookkeeping 15:11 +332 Sascho Jovanoski 70329 talk contribs (→Daybooks: The Impact of IFRS on Namibian Small and Medium Enterprises) Tag: Visual edit
• diffhist Cost of goods sold 12:42 −386 DMacks talk contribs (That's just one of several possible time-averaging methods, as the earlier paragraph mentions. And this is copyvio. Undid revision 1326866895 by Sascho Jovanoski 70329 (talk)) Tag: Undo