In older literature, a notebook kept in chronological order that records deposits into and withdrawals from a cash register, initially in the course of business, before these are then transferred to the cash book and recorded there. Later replaced by mechanical (cash register; cash register: invented in the USA in 1879) and today by electronic counting systems. The latter currently consist essentially of a computer with specially set up hardware peripherals and software. The whole is usually linked to an inventory control system (merchandise planning and control system) for accounting, monitoring inventory and reordering goods sold. – See secret ledger, cash control ledger, memorial.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
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