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Commerce · Q113

Accounting

Graduate and Post Graduate · Commerce · question 113

Q113

An entry which is made on both sides of a cash book is called

A.
Cash entry
B.
Contra entry
Answer
C.
Payment entry
D.
Compound entry

Answer: Option B

Solution

Answer: Option B
Solution:
An entry which is made on both sides of a cash book is called Contra entry. In the dual entry accounting system, a Contra Entry is an entry which is recorded to reverse or offset an entry on the other side of an account. If a debit entry is recorded in an account, it will be recorded on the credit side and vice-versa.