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📖 generic · CBSE Class 11 English medium · ACCOUNTANCY · Page 12

On the receipt (debit) side, there is only one amount column. Columns for the

Chapter 4: Recording of Transactions-II · ACCOUNTANCY

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business transactions are first recorded in the→journal and then they are posted in the ledger→accounts. A small business may be able to record→But as the business expands and the number of→transactions becomes large, it may become→

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