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...Sheet introduction icgfm foundation course in public financial management module templates for the kangan case study pages this workbook contain students should insert figures into accrual basis ledger accounts trial balance atlantis statements analysed bank account cash flow statement journal entries receipts and payments may print files ledgers debit credit date description amount brought forward capital plane budget support grant books educational supplies payable creditors gert amp co loan from pdb transfer of to institutions receivable debtors tax revenue import duty broght forwards travel expenses tb transaction balances period end adjustments adjusted operating taxes cost goods transferred closing stock surplus deficit totals check...