Answer / ratnesh shukla

in the fileds of accounting all the transaction take place
during the 1st day of month and ending the 30th or 31st
last day of the month accounts are closing and posting them
to their revelent or respective account.
for e.g.like petty cash expness day to day expness are
maintained and at the end of the month balance are positng
to cash account.

whether it is purchase day book or sales book or purchase
return book or sales return book peridically or monthly
posting to respective account.

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Expand---------PRSM

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