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Journalizing is the process of recoding business transactions in the Journal in chronological order…
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Subsidiary book is the sub division of Journal. These are known as books of prime entry or books of original entry….
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The Journal proper is used to record following transaction...Opening Entries,Closing Entries,Transfer Entries,Adjustment Entries…
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Single Column Cash Book, Double/ Two Column Cash Book,Three Column Cash Book
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Purchase Day book (Purchase Register)is the book of original entry in which all the transactions relating to only credit purchase…
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Sales Day book (Sales Register): is the book of original entry in which all the transactions relating to only credit sales…
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Purchase Return Register is the register or book in which the transactions relating to goods returned to the suppliers are recorded….
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Sales Returns Register is the register or book in which transactions relating to goods returned to the businessman…
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The Journal proper is used to record following transactions….Journal proper is the book of original entry in which those miscellaneous transactions
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