11. Match the items given under ‘A' with the suitable statements under ‘B’: (3)
(A) (B)
(i) Contra Entries relate to (a) receipts
(ii) Single Column Cash Book (b) shown on credit side of bank column
(iii) Bank Charges (c) can show a credit balance
(iv) Entries on debit side of Cash Book mean (d) deposit and withdrawal of cash between
. office and bank
(v) Bank Column of the Cash Book (e) includes cash columns only
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