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1) Purchasing is an important function as business wholely depend on Purchasing of goods and selling of goods if this does not happen in buisness there will be no credit-devit & no mean of maintaining an Account.
2) The key difference between Bin Card and Stores Ledger lies in the fact that bin card is used in a company to record the transactions of the business which records material received, issued and balance but store ledger is used to record the amount, quantity, type and rate of the material.
3) Bin-Card is main book for recording Materials.
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