Write the word, term, phrase, which can substitute each of the statement :

(i) A book of accounts in which all ledger accounts are maintained.

(ii) Type of accounts that are not balanced but transferred to Trading Account or P/L A/c.

(iii) An account where the total purchase book is posted.

(iv) A statement of accounts’s prepared from the balances of the ledger account.


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(i) Ledger

(ii) Nominal Accounts

(iii) Purchases Account

(iv) Trial Balance