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* PwC175a Best Practice Financial Processes: General Ledger 第一页，共十四页。 General Ledger - Best Practice Objectives General Ledger Objectives Organisation People Processes Controls Measures Information Systems To be the primary source of financial information To ensure the integrity of financial management information To apply period end (e.g. monthly) disciplines and routines to produce periodic financial and management accounts To support the preparation of statutory accounts and comply with fiscal reporting requirements (e.g. VAT) Centralised processing Economies of scale Maintain cost codes