BCom Financial Accounting Study Material Notes Receipts and Payments Account Income Expenditure Account
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BCom Financial Accounting Study Material Notes Receipts and Payments Account Income Expenditure Account
- Receipts and Payments Accounts
- Balance Sheet
- Income and Expenditure Accounts
Receipts and Payment accounts are prepared to know the cash position in the concerns. With the help of this account, it is Found from which sources Cash is received and where this cash is spent, and how much cash balance remains at the end. Generally, Receipts and Payments accounts are prepared like cash accounts but there is some difference between them. In the Cashbook, datewise records are made while in receipts and payments accounts datewise records are not made. In the Cashbook, records are not made head wise while in the receipts and payments account all records are made heads.
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BCom Financial Accounting Study Material Notes Receipts and Payments Account Income Expenditure Account