9) Which document is issued by the receiver of cash to the giver of cash acknowledging the cash received voucher?

10) What is a summarized record of all the transactions to every person, every property and every type of service?

11) Which is the main book of final entry for accounts?

12) What is termed as excess of credit side total amount over debit side total amount in profit and loss account?

13) Which book is used to record transactions relating to return of goods to suppliers?