How to write up a full set of books up to the drawing up of the Final accounts and Balance Sheet

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Please read article on Accounting Cycle & the Steps involved to understand the overall process of  taking up transactions from source documents to the stage of final accounts and then the Financial Statements.

Below presented in pictorial diagram with explanation on the writing up of a full set of books up to the drawing up of the final accounts and the Balance sheet:- { CLICK IMAGE FOR LARGER PICTURE }