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Accounting Fundamentals Essay Preview: Accounting Fundamentals Report this essay BA BUSINESS PORTFOLIO Year 1 ACCOUNTING FUNDAMENTALS Resit Assignment 1 Donald Smith is a retailer of photocopiers. He prepares accounts to 31 December 2010. At 1 January 2010 the balances on his nominal ledger accounts were as follows: £ Capital 11,600 Bank 4,000 Cash 100 Motor.