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1. A book of prime entry in which transfers to be made from one account to another are recorded. It is used for transfers not recorded in any other of the books of prime entry, such as the sales day book or the cash book. 2. Any day book.

1. A book of prime entry in which transfers to be made from one account to another are recorded. It is used for transfers not recorded in any other of the books of prime entry, such as the sales day book or the cash book. 2. Any day book.

Subjects: Accounting.


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