Fill in the blanks:

i. Every Journal Entry requires ________

ii. _______ discount is always recorded in the books of accounts.

iii. ________ is the document on the basis of which the entry is recorded in the journal.

iv. There are _________ parties to a cheque.

v. The ___________ cheque is safer than other cheques as it cannot be encashed on the counter of the bank.


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i. Narration

ii. Cash

iii. Voucher

iv. Three

v. Crossed.

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