00:01
Hello students, here is a question.
00:02
Which of the following is not included in the debit side of a cash book? so, we have four options given here.
00:08
We have to choose the right options from this.
00:11
So, our option a is capital receipts and option b is revenue receipts and option c is discount allowed, discount allowed.
00:47
Option d is opening balance of cash, opening balance of cash.
00:59
So, these are the four options we have.
01:01
Let us discuss the answer.
01:05
So, the debit side of a cash book includes all the transactions that result in an increase in cash or decrease in bank balance.
01:13
So, here in this question, they are asking us which of the following is not included in the debit side of a cash book.
01:19
So, the first comes to capital receipt.
01:22
They are the receipt that resumes in an increase of owner's capital such as investment made by the owner.
01:28
Since this transaction result in increasing cash, they will be recorded in debit side of a cash book.
01:34
This we have, we will record it on debit side...