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Receipts and Payments Account

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  • Meaning
  • Features of Receipts and Payments Account
  • Types of Receipts
  • i) Capital Receipts
  • ii) Revenue Receipts
  • Types of Payments
  • i) Capital Expenditure
  • ii) Revenue Expenditure
  • iii) Deferred Revenue Expenditure
  • Specimen of Receipts and Payments Account
  • Steps in preparation of receipts and payments account
  • Meaning and Concept of fund-based and non-fund-based accounting
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