This article deals with the Sales Ledger Control Account and reconciliation with the Subsidiary Ledger Accounts.
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Element 3.2 in Unit 3 Preparing Ledger Balances and Initial Trial Balance includes the use of the journal, which students must know.
Having a crisis management plan can minimise the damage of bad publicity
In a tough business environment, suppliers of electronic procurement and supply chain management software are having to show real payback to customers. Bruce Hudson surveys the landscape
By contributing major cost savings during one of British Airways’ most difficult times, procurement now enjoys a higher status at the airline, its boss tells Geraint John
For purchasers to succeed, they must follow the same strategy as the business. Otherwise, warns Jon Hughes, their efforts are doomed to failure
Bahrain is economically ambitious, making up for small oil reserves by diversifying vigorously – where does AAT training fit into all this?
Skills are more important today than ever for students and employers. Ellen Cummings explains the latest trends in CIPS training and education
Changes to exchange rates can demolish the savings promised by a sourcing strategy. But purchasers can minimise the risk of damage to them and their organisations, says Joan Irving
Executive search firms have had to adapt to survive