... containsaccounting records. Principles of accountingJ. Ireland27900252005 Undergraduate study in Economics, Management, Finance and the Social Sciences Chapter 3: Data processing35Pause and ... reporting into the spotlight.2Alongside the growth in financial reporting, has been the development of the use of accounting for the benefit of the business managers themselves. The practice of using ... business makes a sale, the date and amount of the sale areincluded in the sales day book, together with the name of the customer.Whenever the business makes a purchase, the date and amount of...