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A (Books of Primary Entry/ Books of First Entry)

()

()

()

()

()

() U

(Cash Book)

(Purchases Day
Book)

(Sale Day Book)

(Purchase Returns

(Sale Return Book)

Book)

(Return Inward)

(Return Outward)

(Ledger)
A (Trial Balance)

(Trading)
A A (Profit and Loss)

(Balance Sheet)

(Journal)

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