ocr: Accounting Procedures Management will require intormation regarding the total amount of business done on credit, any overdue accounts and the amount ofbad debts which have been incurred. With the sophisticated computer sottware available today, itis relatively straightforward to extract ntormation from the database which categorises debtors accounts according to their age. That is, a report called an Aged-Debt Analysis 4 which ranks debtor accounts according to the extent of their "lateness" can prove an extremely usetul tool in the control of debtors. By nighlighting the accounts which are mo ...
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