A receipt of ₹25,000 in cash by an institution should ordinarily be recorded in the:

Type: MCQ • Marks: 1

A. Credit side of the cash column

B. Debit/receipts side of the cash book

C. Liability register only

D. Stock register

Explanation

Cash received increases the cash balance and is therefore recorded on the receipts/debit side.

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UPSC Principal & Vice Principal Management Finance Administration

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