This discussion is intended to be technology-neutral. In other words, the tasks described may be performed manually or by computer. The focus is on what (conceptually) needs to be done, not how (physically) it is accomplished. At various stages in the processes we will examine specific documents, journals, and ledgers as they are encountered. Again, this review is technology neutral. These documents and files may be physical (hard copy) or digital (computer-generated). In the main text, we examine examples of physical computer based systems.