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Kanchan

24/01/2017 0 0

Lien

Lien means the right of a person to retain possession of foods another until some debts or claim of the person in possession is settled. A lien may be (a) a particular lien (b) a general lien.

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Objectives of financial accounting

1. Maintenance of records of business 2. Ascertain the results of business 3. Construct the financial position of business 4. Providing accounting information to its users.

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