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What is an art of classifying?
Art of classifying:
Classifying is a procedure of grouping transactions or entries of one nature within one place. This is completed by opening accounts into a book termed as ‘Ledger’. To acquire the correct idea of net effect of transactions previously recorded into a journal or subsidiary books that they are additional processed and grouped. The same transactions relating to an exact account for a specified period are brought together. After that they are recorded at one place termed as ledger, which classifies each transaction under various heads, persons, expenses, etc.
gaining comparatively at someone else''s expense
Distinguish between business function and business process
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