In our daily routine we do lot of spends. But at the end we make reports of all that spends. Like, in my family my mother has the responsibility of making the report of the monthly expenses and then comparing it with the monthly income of the family so that we can analyze our economic condition and can control our extravagant expenses for using it as our future savings. But she does it in manual form. If I talk about small scale organization they keep their records in excel file where they can analyze their Profit and losses easily.
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