We have seen that the Petty Cash Book is a book of prime entry in which the

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We have seen that the Petty Cash Book is a book of prime entry in which the first entry is made of routine payments by the petty cashier.


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Is the Petty Cash Book a subsidiary book of accounts or, like the Cash Book and the ledgers, one of the main books of account which has to be included in a Trial Balance?

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Financial Accounting An Introduction

ISBN: 9780273737650

2nd Edition

Authors: Mr Barry Elliott, Mr Augustine Benedict

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