Figure 1
The diagram illustrates the relationships between various accounting books used in the Real Compaa Asturiana de Minas. It includes labeled boxes representing different books such as the Current accounts book, Workers' book, Mine ledger, Coal received by land, Prime entry book, General ledger, Inventory, Cash book, Purchases book, Purchase invoices copying book, Bills of exchange copying book, and Letter copying book. Arrows indicate the flow and interaction between these books, showing how data moves from one book to another within the accounting system.Relations between accounting books in the Real Compañía Asturiana de Minas (in parenthesis the subsection). Source: Own elaboration