What are (a) The book of original entry (b) The book of final entry?

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What are 

(a) The book of original entry

(b) The book of final entry?

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Related Book For  book-img-for-question

Financial Accounting

ISBN: 978-1259105692

6th Canadian edition

Authors: Robert Libby, Patricia Libby, Daniel G Short, George Kanaan, Maureen Sterling

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