The number whose 3% is 60, is

1. 2000
2. 3000
3. 6000
4. None of these

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Transferring entries from journal to ledger account is commonly known as____________?

1. Recording
2. Transferring
3. Posting
4. Entry making

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Transactions that a BUSINESS doesn’t record in any specialised journal are recorded in which of the following journals or day books?

1. Cash payments journal
2. Cash receipts journal
3. Purchases return journal
4. General journal

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Benefits of preparing Bank Reconciliation Statement includes___________?

1. It bring out any errors committed in preparation of Cash book / Bank Pass Book
2. Highlights under delay in clearance of cheques deposited but not credited
3. Help know actual bank balance
4. All the three

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Cash received from debtors would be deemed as___________of funds.

1. No flow
2. Sources
3. Uses
4. Gain

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