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What is an Account?

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प्रश्न

What is an Account?

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उत्तर

Every transaction has two aspects and each aspect affects a minimum of one account.
An account is the basic unit of identification in accounting.
A ledger account is a summary of relevant transactions at one place relating to a particular head.
The account is the systematic presentation of all material information regarding a particular person or item in one place, under one head.

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Approaches of Recording Transactions
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अध्याय 3: Books of Prime Entry - Short answer questions [पृष्ठ ५८]

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सामाचीर कलवी Accountancy [English] Class 11 TN Board
अध्याय 3 Books of Prime Entry
Short answer questions | Q III 2. | पृष्ठ ५८
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