The summary in Supplement 7C shows two entries recorded in a periodic system that are not recorded

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The summary in Supplement 7C shows two entries recorded in a periodic system that are not recorded in a perpetual system and only one entry in the perpetual system that is not recorded in a periodic system. Why then is a periodic system considered less onerous than a perpetual system?
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Related Book For  answer-question

Fundamentals of Financial Accounting

ISBN: 978-0078025372

4th edition

Authors: Fred Phillips, Robert Libby, Patricia Libby

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