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प्रश्न
What are contra entries?
लघु उत्तर
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उत्तर
Contra entries are entries made in the cash book for cash deposits into or withdrawals from the bank account. These entries involve both cash and bank columns and are recorded in the cash book but not posted to the ledger, as the double entry is already completed within the cash book itself. They help maintain bank transactions efficiently in a three-column cash book format.
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