Record debit items on expense side of P and L account or assets side in balance sheet. Record credit items on the income side of trading P and L account or liabilities side of balance sheet. Balance the profit and loss account and determine profit or loss from the trial balance
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The neutralization reaction is the one in which an acid reacts with an equimolar amount of base to give salt and water. The example could be a reaction between any strong acid and a base. The sodium chloride formed is a result of neutralization reaction.
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