8. By credit sales :
(A) Debtors increase
(C) Profit/Loss arises
(B) Stock decreases
(D) All of these
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Records 192 - 202 — ... (b) profit, loss, financial accounting; (c) management accounting; (d) accounting. ... used to show this in the same way as a credit entry would be used to show ... 8 May. Balance b/d. 3,090. Dr. Purchases. Cr. 3 May PB Ltd. 1,200 ... A trial balance is a list of all the balances in the ledger accounts at a par-.
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