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Promissory Note requires the acceptance. Comment.

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What is the significance of debit and credit balances of Cash Book?
At what value are the goods distributed as sample accounted and why?
Arun is a trader. While preparing his final accounts on 31st March. 2018, he made a provision for doubtful debts @ 4% of the sundry debtors amounting to ₹ 42,000. During the year ended 31st March, 2019, doubtful debts amounted to ₹ 3,400. On 31st March, 2019, sundry debtors were ₹ 56,500 and the provision for doubtful debts was maintained at the same rate.
Show the entries to record the above matters in Arun's Ledger Accounts.
Classify the following as capital expenditure, revenue expenditure and deferred revenue expenditure for a cloth merchant:
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  2. Purchase of Furniture.
  3. Payment of Salary.
  4. Expenses paid for Construction of Building.
What is the residual or scrap value of the asset?
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Ravi, who keeps his books on Single Entry System, had his capital on $31^{st}$ March, $2016$ ₹ $20,000$ and on $1^{st}$ April, $2015$ was ₹ $16,700$. He further informs that during the year, he withdrew for his personal expenses ₹ $9,400$. He also sold his personal investment of ₹ $10,000$ at $15\%$ premium and brought that money into the business.
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