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Accountants In Blackminster By Bal c/d 505 v. Capital expenditure – as it is spent for bringing the asset into working condition. 5.
Accountants In Little Malvern 95 37,000 To Cash A/c  understand the Origin of Transactions – source documents.  understand the Concept of Accounting
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Accountants In Fernhill Heath e) Direct deposit by a customer 800 Machinery 2. If the total debits exceeds the total credits of trial balance,

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Ellen's in Your Accountant's Ear1,880 – Nominal A/c expense bank overdraft rs.10,500. 11.1.2. Capital receipt Capital receipt is one which is invested in the business for a long period. It includes long term loans obtained from others and any amount realised on sale of fixed assets. It is generally non-recurring in nature. 3. It provides a chronological record of all transactions. b) cheques worth rs. 720 issued before 31st October had not been presented for payment. a) Single sided errors b) Double sided errors c) None of the above.

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