BOOK OF ACCOUNTS Definition

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BOOK OF ACCOUNTS see LEDGER.

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CHAPS is Clearing house automated payment system. A computerized payment system for clearing checks in the UK.

COMPILATION is the presentation of financial statement information by the entity without the accountant's assurance as to conformity with Generally Accepted Accounting Principles (GAAP). In performing this accounting service, the accountant must conform to the AICPA Statements on Standards for Accounting and Review Services (SSARS).

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