When filing alphabetically by company, and the name is John Doe trading as Doe Enterprises, where would you file it?

John Doe Trading would go under "J" (with a notation under the name for AS Doe Enterprises), but you would have to cross reference and make another file for Doe Enterprises (with a notation under the name AS John Trading Co )under "D".

Each should have its separate file because transactions would have to recorded separately anyway.

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