HSS ASME BPE BROCHURE - Hygienic Stainless Steels
STAINLESS STEELS LTD.Bio-Processing EquipmentServing the Hygienic FluidsHandling Industries forover 30 years
CONTENTSSSTAINLESST INLESS STEELS LTD.TAHSS Tubes, Dimensions & Chemical CompositionPage 3ASME BPE Technical Data for Interior Surface Finishes of TubingPage 4HSS BPE Bio-Tech & Pharmaceutical Fittings -Page 5Surface Finishes and Conversion ChartASME BPE Technical Data For Interior Surface Finishes of FittingsPage 6AWF Butt Weld Bends – Ferrules – CapsPage 7AWF Butt Weld Tees – Crosses – Stubs – CapsPage 8AWF Butt Weld Reducing Tees & CrossesPage 9AWF 180 Return Bends with Weld End OutletsPage 10AWF 180 Return Bends with Clamp End OutletsPage 11AWF Butt Weld Concentric & Eccentric ReducersPage 12Clamp End Elbows – Tees – CrossesPage 13Clamp End Reducing Tees & CrossesPage 14Clamp End Adapters & Clamp End ReducersPage 15Special Conical Adapter & Rubber Hose AdapterPage 16BPE Gaskets for Clamp End Fittings & Smart GasketsPage 17BPE Gaskets – Types of Material AvailablePage 18www.hygienicstainlesssteels.co.uk2Tel: 00 44 (0) 1772 315277
SSTAINLESST INLESS STEELS LTD.TAASME BPE HIGH PURITY ASTM A270316L STAINLESS STEEL TUBESHSS ASME BPE fittings are ideal for Bioprocessing and Pharmaceutical applications requiringmechanically polished surface finishes to 20 Ra Uin (0.5 Ra Um) ID maximum and 32 Ra Uin(0.8Ra Um) OD maximum.HSS ASME BPE Tubes exceed the requirements of the ASME BPE-2016 specification ondimensions and tolerances and fully meet the ASME BPE-2016 specification for OD and IDsurface finishesHSS ASME BPE Tubes are marked with specification, size, grade and heat number and BPEsurface finish designation. Tubes are supplied in 20ft / 6M lengths with ends prepared fororbital welding and capped. HSS ASME BPE tubing is available from stock with ID cleaned foroxygen service.HSS ASME BPE: Other ID cleaning procedures are available including thermocouple cleaningper ASTM A632 or Nitric Acid & DI Water Rinse. The DI water systems used guarantees 50PPB with an average of 10 PPB and a restivity of 17.98 to 18.03. Ultra High Purity 99.9999%pure Nitrogen is also utilized which is filtered to 0.003 micron at the point of use. Cleaning andpackaging is performed in a Class 100 clean room.ASME BPE Part DT-3-1, DT-3-2, DT-4-1 (Table DT – 5)NOMINALO.D. 1.651.651.651.651.651.651.652.112.77COMPARISON OF HSS ASME BPE DIMENSIONAL TOLERANCES WITH BPE SPECIFICATIONSWALL THICKNESS SPECIFICATIONLENGTHO.D. SPECIFICATIONSQUARENESSCENTERLINEBPE ACTUALWALL THICKNESSWALL THICKNESSFACE TORADIUS (clrSPEC.MECHICAL POLISHELECTRO POLISHTANGENT, BInmmInmmInmmInmmInmm0.0030.08 0.003/-0.004 0.08/-0.10 0.003/-0.006 0.08/-0.150.0050.13 0.563 14.300.0030.08 0.003/-0.004 0.08/-0.10 0.003/-0.006 0.08/-0.150.0050.13 1.125 28.580.0050.13 0.005/-0.008 0.13/-0.20 0.005/-0.010 0.13/-0.250.0050.13 1.125 28.580.0050.13 0.005/-0.008 0.13/-0.20 0.005/-0.010 0.13/-0.250.0050.13 1.125 28.580.0050.13 0.005/-0.008 0.13/-0.20 0.005/-0.010 0.13/-0.250.0080.20 1.500 38.100.0080.20 0.005/-0.008 0.13/-0.20 0.005/-0.010 0.13/-0.250.0080.20 2.250 57.150.0080.20 0.005/-0.008 0.13/-0.20 0.005/-0.010 0.13/-0.250.0080.20 3.000 76.200.0100.25 0.005/-0.008 0.13/-0.20 0.005/-0.010 0.13/-0.250.0100.25 3.750 95.250.0100.25 0.005/-0.008 0.13/-0.20 0.005/-0.010 0.13/-0.250.0160.41 4.500 114.300.0150.38 0.008/-0.010 0.20/-0.25 0.008/-0.012 0.13/-0.250.0160.41 6.000 152.400.0300.76 0.015/-0.017 0.20/-0.25 0.015/-0.017 0.38/-0.430.0300.76 9.000 228.60Mechanical Tests: Full mechanical testing is conducted according to ASME SA249 and ASTM A270/ A249/ A450. This includes reversebends, flattening and flange testing, eddy current (non-destructive) electric testing. All material is 100% bore-scoped inspected prior tomechanical polishing. Hydrostatic and other tests available on request.HSS ASME BPE tube is available electropolished to 15 Ra Uin max (0.38 Um) ID. The ID ofthe tube is bright reflective and chromium enriched and receives 100% inspection. Cleaning isaccomplished with High Purity Low TOC Deionized water and Electronic grade High PurityNitrogen.HSS ASME BPE tubes are packaged using protective poly-sleeving along with air-tight endcaps. Tubing is placed in wooden boxes for maximum protection during shipment. Otherpackaging is available on request.'Bpe tube is all fully annealed, 1/2" - 1" is seamless to match with standard : 00 44 (0) 1772 315277
TECHNICALDATASSTAINLESST INLESS STEELS LTD.TAASME BPE - 2016 BIOPROCESSING EQUIPMENTACCEPTANCE CRITERIA FOR INTERIOR SURFACE FINISHES OF TUBINGTable SF-2.2-1 (SF – 1)ANOMALY OR INDICATIONCluster of PitsDentsWeldsFinishing marksNicksPits (per tube length)ScratchesStar burstSurface cracksSurface inclusionsSurface residualsSurface roughness (Ra)Weld slag (per tube length)Weld porosityACCEPTANCE CRITERIANo more than 4 pits per 0.5 in. (13 mm) x 0.5 in. (13 mm) inspection window. Thecumulative total diameter of all relevant pits shall not exceed 0.040 in. (1.02 mm).None acceptedWelds used in the as-welded condition shall meet the requirements of MJ-8. Weldsfinished after welding shall be flush with the base metal, and concavity and convexity shallmeet the requirements of MJ-8. Such finishing shall meet the Ra requirements of TableSF-2.4-1.If Ra is met.None acceptedIf dia. 0.020” and bottom is shiny. (Note 1)For tubing, if cumulative length is 12.0 in. (305mm) per 20ft (6.1m) tube length orprorated and if depth is 0.0003in. (0.08mm) Fop fittings, valves and other processcomponents, if cumulative length is 0.25 in. (6.4mm), depth 0.003 in. (0.08mm), andRa max. is metIf 75% of the width of the weld bead.None acceptedIf Ra is met.None accepted, visual inspectionSee Table SF-2.4-1 (SF-2)Up to 3, if 75% of the width of the weld bead. (Note-3)If no liquid penetrant indication.Notes:(1) Black bottom pit of any depth is not acceptable.(2) 12” of cumulative length per tube length.(3) Tube length is 20ft.Ra READINGS FOR INTERIOR SURFACE OF TUBINGASME BPE-2016, Part SF, Table SF-2.4-1. (Table SF – 2)As Drawn and / or MechanicallyPolishedSurface DesignationSF1µ-in.20SF120Surface DesignationRa – Maxµ-m0.510.51Mechanically Polished andElectropolished, or ElectropolishedRa – MaxRa – Maxµ-in.1515SF4SF4µ-m0.380.38GENERAL NOTE: All Ra reading are taken across the lay, wherever possible.www.hygienicstainlesssteels.co.uk4Tel: 00 44 (0) 1772 315277
BPE BIO-TECH &PHARMACEUTICAL FITTINGSSSTAINLESST INLESS STEELS LTD.TAHSS supplies Bio-Tech and Pharmaceutical Fittings which are designed for use with AutomaticWelding Equipment. Long tangents are provided to accommodate all types of Orbital WeldingHeads and each Fitting is fabricated to meet the special tolerances required for ovality, wallthickness and squareness.All HSS BPE Fittings comply with the strict requirements of ASME BPE-2016 BioProcessingEquipment Standard.MATERIAL IDENTIFICATION & TRACEABILITY: All HSS BPE Fittings are permanentlymarked with the material heat number, size, grade and the surface finish designation, ormaterial identification number, depending on the size of the fitting. These numbers allowcomplete traceability of all component material back to the original material supplier.Material Test Reports (MTR) will be supplied on request. Please specify at time of order ifMaterial Test Reports (MTR) are required.PACKAGING: All HSS BPE Fittings have colour-coded end caps and are packed in sealedtransparent plastic bags with a full part designation label attached.SURFACE FINISHES:ASME BPE-2016, Part SF, Table SF-2.4-1POLISHCOMBINATIONCODEINTERNAL (ID) SURFACEEXTERNAL (OD) SURFACEMAX.MAX.SURFACESURFACEROUGHNESS* SURFACE FINISH ROUGHNESS* SURFACE FINISHµ-in.µ-m.µ-in.µ-m.ASME BPESURFACEDESIGNATIONPC200.51Mechanical polish--Light polishSF1PL200.51Mechanical polish320.8Mechanical polishSF1PD150.38Mechanical polish& Electropolish--Light polishSF1PM150.38Mechanical polish& Electropolish320.8Mechanical polishSF1ELECTROPOLISHED FITTINGS: All HSS BPE Fittings are available electropolished.CONVERSION OF SURFACE FINISHES:CONVERSION -0.890.51-0.640.38-0.510.23-0.28Grit: Measures the number of scratches per linear inch of abrasive pad. Higher numbers indicate a smoother finish.RMS: Defined as Root Mean Square roughness, the method measures a sample for peaks and valleys. Lower numbersindicate a smoother finish.Ra: Known as the Arithmetic Mean, this measurement represents the average value of all peaks and valleys.Lower numbers indicate a smoother finish.To convert to RMS multiply by 1.11.www.hygienicstainlesssteels.co.uk5Tel: 00 44 (0) 1772 315277
TECHNICALDATASSTAINLESST INLESS STEELS LTD.TAASME BPE BIOPROCESSING EQUIPMENTACCEPTANCE CRITERIA FOR INTERIOR SURFACE FINISHES OF FITTINGSTable SF-2.2-1 (Table SF – 3)ANOMALY OR INDICATIONCluster of PitsDentsWeldsFinishing marksNicksPits (per tube length)ScratchesStar burstSurface cracksSurface inclusionsSurface residualsSurface roughness (Ra)Weld slag (per tube length)Weld porosityACCEPTANCE CRITERIANo more than 4 pits per 0.5 in. (13 mm) x 0.5 in. (13 mm) inspection window. Thecumulative total diameter of all relevant pits shall not exceed 0.040 in. (1.02 mm).None acceptedWelds used in the as-welded condition shall meet the requirements of MJ-8. Weldsfinished after welding shall be flush with the base metal, and concavity and convexity shallmeet the requirements of MJ-8. Such finishing shall meet the Ra requirements of TableSF-2.4-1.If Ra is met.None acceptedIf dia. 0.020” and bottom is shiny. (Note 1)For tubing, if cumulative length is 12.0 in. (305mm) per 20ft (6.1m) tube length orprorated and if depth is 0.0003in. (0.08mm) Fop fittings, valves and other processcomponents, if cumulative length is 0.25 in. (6.4mm), depth 0.003 in. (0.08mm), andRa max. is metIf 75% of the width of the weld bead.None acceptedIf Ra is met.None accepted, visual inspectionSee Table SF-2.4-1 (SF-2)Up to 3, if 75% of the width of the weld bead. (Note-3)If no liquid penetrant indication.Ra READINGS FOR INTERIOR SURFACE OF FITTINGSASME BPE-2016, Part SF, Table SF-2.4-1. (Table SF – 4)MechanicallyPolishedSurface DesignationSF1µ-in.20SF120Surface DesignationRa – Maxµ-m0.510.51Mechanically Polished andElectropolishedRa – Maxµ-in.1515SF4SF4Ra – Maxµ-m0.380.38GENERAL NOTE: All Ra reading are taken across the lay, wherever possible.www.hygienicstainlesssteels.co.uk6Tel: 00 44 (0) 1772 315277
SSTAINLESST INLESS STEELS LTD.TABPE BIO-TECH & PHARMACEUTICALFITTINGS AWF BUTT-WELD - BENDS– FERRULES - CAPSBPE2S-AWF - 90 BEND DT–4.1.1-1 (DT-7)BPE2KS-AWF - 45 BEND DT-4.1.1-4 F- 45 SWEEP ELBOWDT- 4.1.1-5 (DT-13)(CLAMP END – AWF END)BPE2CM-AWF- 90 SWEEP ELBOWDT-4.1.1-2 (DT-12)(CLAMP END – AWF MP SOLID END CAPDT- 4.1.5- 2 (DT-31)BPE14AMP-AWF LONG BUTT-WELD FERRULEDT- 4.1.4-1 icstainlesssteels.co.uk7Tel: 00 44 (0) 1772 315277
SSTAINLESST INLESS STEELS LTD.TABPE BIO-TECH & PHARMACEUTICALFITTINGS AWF BUTT-WELD – TEES –CROSSES – STUBS - CAPSBPE9W-AWF .773.085.792.198.4120.7181.0BPE7W-AWF TEEDT – 4.1.2-1 (DT-9)BPE16W-AWF WS-AWF-SHORTOUTLET TEE DT - 4.1.2-2 (DT-15)BPE7WM-AWF CLAMPOUTLET TEE14W-AWF LAB JOINT FERRULE(NOT TO BPE dimensions)DT – 4.1.5-1 (DT-30)www.hygienicstainlesssteels.co.ukDT - 4.1.2-1 ��3”4”50.850.850.850.850.863.563.576.2Tel: 00 44 (0) 1772 315277
BPE BIO-TECH & PHARMACEUTICALFITTINGS AWF BUTT-WELDREDUCING TEESSSTAINLESST INLESS STEELS LTD.TABPE7RW-AWF-REDUCING TEEDT-4.1.2-6 (DT-10)SIZETUBEO.D.AmmBmmCmmDmmEmmFmm¾” x ½”1” x ½”1” x ¾”1½” x ½”1½” x ¾”1½” x 1”2” x ½”2” x ¾”2” x 1”2” x 1½”2½” x ½”2½” x ¾”2½” x 1”2½” x 1½”2½” x 2”3” x ½”3” x ¾”3” x 1”3” x 1½”3” x 2”3” x 2½”4” x ½”4” x ¾”4” x 1”4” x 1½”4” x 2”4” x 2½”4” x 3”6” x 104.8111.1111.1111.1146.1BPE7RW-AWF-REDUCING TEEDT-4.1.2-6 (DT-10)BPE7ERW-AWF-ECCENTRIC REDUCINGTEE(designed for easy drainage of lines)BPE9RW-AWF REDUCING EDUCING TEEDT-4.1.2-6 (DT-10)9Tel: 00 44 (0) 1772 315277
BPE BIO-TECH & PHARMACEUTICALFITTINGS AWF 180o RETURN BENDSWITH WELD END OUTLETSSSTAINLESST INLESS STEELS LTD.TABPEL29RBW-REDUCING,BOTTOM-OUTLET USE-POINT(bottom outlet is reducing size)SIZETUBEO.D.AmmBmmCmmDmm¾” x ½”1” x ½”1” x ¾”1½” x ½”1½” x ¾”1½” x 1”2” x ½”2” x ¾”2” x 1”2” x 1½”2½” x ½”2½” x ¾”2½” x 1”2½” x 1½”2½”x 2”3” x ½”3” x ¾”3” x 1”3” x 1½”3” x 2”3” x 2½”4” x ½”4” x ¾”4” x 1”4” x 1½”4” x 2”4” x 2½”4” x 3”6” x ls.co.uk10BPEL29RSW-REDUCING,SIDE-OUTLET USE-POINT(side outlet is reducing size)Tel: 00 44 (0) 1772 315277
BPE BIO-TECH & PHARMACEUTICALFITTINGS AWF 180o RETURN BENDSWITH CLAMP END OUTLETSSSTAINLESST INLESS STEELS LTD.TABPEL29RBMS-REDUCING, SHORT,BOTTOM-OUTLET USE-POINT(bottom outlet is reducing size)SIZETUBEO.D.AmmBmmCmmDmm¾” x ½”1” x ½”1” x ¾”1½” x ½”1½” x ¾”1½” x 1”2” x ½”2” x ¾”2” x 1”2” x 1½”2½” x ½”2½” x ¾”2½” x 1”2½”x 1½”2½”x 2”3” x ½”3” x ¾”3” x 1”3” x 1½”3” x 2”3” x 2½”4” x ½”4” x ¾”4” x 1”4” x 1½”4” x 2”4” x 2½”4” x 3”6” x .co.uk11BPEL29RSMS-REDUCING, SHORT,SIDE-OUTLET USE-POINT(side outlet is reducing size)Tel: 00 44 (0) 1772 315277
SSTAINLESST INLESS STEELS LTD.TASIZETUBEO.D.AmmBmmCmm¾” x ½”1” x ½”1” x ¾”1½” x ½”1½” x ¾”1½” x 1”2” x ½”2” x ¾”2” x 1”2” x 1½”2½” x ½”2½” x ¾”2½” x 1”2½” x 1½”2½” x 2”3” x ½”3” x ¾”3” x 1”3” x 1½”3” x 2”3” x 2½”4” x ½”4” x ¾”4” x 1”4” x 1½”4” x 2”4” x 2½”4” x 3”6” x 3”6” x co.ukBPE BIO-TECH & PHARMACEUTICALFITTINGS AWF BUTT-WELD REDUCERSBPE31-AWFCONCENTRIC REDUCERDT-4.1.3-1 (DT – 11)(for automatic welding)BPE32-AWFECCENTRIC REDUCERDT-4.1.3-1 (DT – 11)(for automatic welding)BPE31M-AWFCONCENTRIC REDUCERDT-4.1.3-2 (DT-26)(clamp end – weld end)PBE32M-AWFECCENTRIC REDUCERDT-4.1.3-2 (DT-26)(clamp end – weld end)12Tel: 00 44 (0) 1772 315277
SSTAINLESST INLESS STEELS LTD.TABPE BIO-TECH & PHARMACEUTICALFITTINGS CLAMP END ELBOWS –TEES - CROSSESBPE2CMP - 90 ELBOW DT - 4.1.1- 3 (DT-16)BPE2KMP - 45 ELBOW DT- 4.1.1-6 8.157.276.295.3114.3152.4228.6304.8381.0BPE9MP – CROSS DT- 4.1.2 - 4 941.347.654.069.9117.5127.0152.4BPE7MP – TEEBPE7SMP – SHORT OUTLET TEEDT- 4.1.2-5 (DT-27)DT- 4.1.2- 4 (DT-18)www.hygienicstainlesssteels.co.uk13Tel: 00 44 (0) 1772 315277
BPE BIO-TECH & PHARMACEUTICALFITTINGS CLAMP END REDUCINGTEES & CROSSESSSTAINLESST INLESS STEELS LTD.TABPE7RMP-REDUCING TEE(reducing size on branch) DT–4.1.2-8 (DT-19)SIZETUBEO.D.AmmBmmCmmDmmEmm¾” x ½”1” x ½”1” x ¾”1½” x ½”1½” x ¾”1½” x 1”2” x ½”2” x ¾”2” x 1”2” x 1½”2½” x ½”2½” x ¾”2½” x 1”2½” x 2”3” x ½”3” x ¾”3” x 1”3” x 1½”3” x 2”3” x 2½”4” x ½”4” x ¾”4” x 1”4” x 1½”4” x 2”4” x 2½”4” x 3”6” x 4.066.766.766.766.766.766.766.795.3BPE7SMP-SHORT OUTLETREDUCING TEE (reducing size onbranch) DT-4.1.2-9 (DT – 20)BPE7REMP- ECCENTRIC REDUCING TEE(reducing size on branch)BPE9RMP REDUCING CROSSwww.hygienicstainlesssteels.co.uk14Tel: 00 44 (0) 1772 315277
SSTAINLESST INLESS STEELS LTD.TABPE BIO-TECH & PHARMACEUTICALFITTINGS CLAMP END REDUCERSCLAMP END ADAPTERSBPE21 RMP & BPE22RMPREDUCING ADAPTERSBPE21RMPCLAMP END REDUCERSBPE31-14MPCONCENTRIC REDUCER DT-4.1.3-3 (DT–21)SIZETUBEO.D.Amm¾” x ½”1” x ½”1” x ¾”1½”x ½”1½”x ¾”1½”x 1”2” x ½”2” x ¾”2” x 1”2” x 1½”2½” x ½”2½” x ¾”2½” x 1”2½” x 1½”2½” x 2”3” x 1”3” x 2”3” x 1½”3” x 2½”4” x 1“4” x 1½”4” x 2”4” x 2½”4” x 3”6” x 4”8” x 6”10” x 6”10” x 07
HSS ASME BPE fittings are ideal for Bioprocessing and Pharmaceutical applications requiring mechanically polished surface finishes to 20 Ra Uin (0.5 Ra Um) ID maximum and 32 Ra Uin (0.8Ra Um) OD maximum. HSS ASME BPE Tubes exceed the requirements of the ASME BPE-2016 specification on dimensions and tolerances and fully meet the ASME BPE-2016 specification for OD and ID surface finishes HSS .
Design ASME BPE-2019, ASME B16.34-2017 End Connections ASME BPE-2019 Pressure Testing ASME BPE-2019 & EN 12266-1 Marking System for Valves ASME BPE-2019 Material Certification ASME BPE-2019, EN 10204-3.1 MTR Quality Assurance ISO 9001:2015 Canada Registration CRN 0C20761.5 Optional: API 598 Pressure Test Series HP Forged High Purity Ball Valve
3 Fittings Marking Each ASME-BPE fitting is marked as follows: l Manufacturer l BPE table number l Material alloy l Heat number l Inch diameter l Component vendor job l ASME BPE l Internal finish class Packaging l The ends, either clamp or weld, are capped to prevent damage and contamination l All fittings are packaged in PVC bags Document
With an understanding of the limiting width-thickness and depth-thickness ratios for HSS beam members from previous studies, fully welded reinforced and unreinforced HSS-to-HSS seismic moment . The parametric study considers HSS beams with sizes between HSS 152.4x50.8x4.8 and HSS 508.0x304.8x15.9, providing a large set of sections and a wide .
Evaporating Columns Inox 316L ASME BPE Heat Exchanger (Pre-heater) Inox 316L (EN 1.4435) ASME BPE Heat Exchanger (Condenser) Inox 316L ASME BPE Feed Pump Inox 316 Support Frame Inox 304 Pipeline and Fittings Inox 316L ASME BPE Control Panel Inox 304 Valve 316L/EPDM FDA approved Sealing and G
W. M. Huitt Co. June 2019 – Vol. 1 Issue 3 . 2 . BPE Committe. ASME BPE WOMEN’S INITIATIVE by Milena McFeeters During the January 2018 ASME BPE meeting in Cape Coral, FL, a group of twelve women attending the meeting got together for a casual dinner. There was much animated discussion throughout the dinner out of which it was deci ded
1½" ASME, 300 lb 5 E 1½" ASME, 600 lb 5 F 2" ASME, 150 lb 5 G 2" ASME, 300 lb 5 H 2" ASME, 600 lb 5 J 3" ASME, 150 lb 5 K 3" ASME, 300 lb 5 L 3" ASME, 600 lb 5 M 4" ASME, 150 lb 5 N 4" ASME, 300 lb 5 P 4" ASME, 600 lb 5 Q Welded flange, 316L stainless steel, Type A flat faced1) DN 25, PN 16 6 A DN 25, PN 40 6 B DN 40, PN 16 6 C DN 40, PN 40 6 .
1½" ASME, 300 lb 5 E 1½" ASME, 600 lb 5 F 2" ASME, 150 lb 5 G 2" ASME, 300 lb 5 H 2" ASME, 600 lb 5 J 3" ASME, 150 lb 5 K 3" ASME, 300 lb 5 L 3" ASME, 600 lb 5 M 4" ASME, 150 lb 5 N 4" ASME, 300 lb 5 P 4" ASME, 600 lb 5 Q Welded flange, 316L stainless steel, Type A flat faced DN 25, PN 16 6 A DN 25, PN 40 6 B DN 40, PN 16 6 C DN 40, PN 40 6 D .
2 advanced bookkeeping tutor zone 1.1 Link the elements of the accounting system on the left with their function on the right. FINANCIAL DOCUMENTS BOOKS OF PRIME ENTRY DOUBLE-ENTRY SYSTEM OF LEDGERS TRIAL BALANCE FINANCIAL STATEMENTS 1 The accounting system Summaries of accounting information
