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reconciliation mei contol accounts kya hote hai?

 

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Control Account is not in reconciliation statement but in hire purchase. Control account is maintained by the buyer to keep a record of transactions with the seller. Reconciliation is merely a statement that is prepared to compare pass book and cash book entries.

i know bro that but in cost accounts paper 2005 the they require to prepare contro accounts for production overheads,administrative ohs and selling & distribution ohs......for 3 marks


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