👉 Nonnotational is a concept in accounting that refers to items or transactions that are not listed on financial statements. Nonnotations are those which do not appear in the balance sheet and income statement of an entity, such as cash receipts, sales returns, and other transactions without any corresponding entries in the ledger. In accounting, nonnotations are often used to prepare financial statements by eliminating them from the original ledger. This is done to simplify the presentation of financial information and make it more understandable for users
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