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What is the purpose of contra entry ?...

What is the purpose of contra entry ?

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Contra entries ar those entries that surface between bank and money. during this case, once money is deposited within the bank and once money is withdrawn for workplace use from the bank, each the entries ar announce in money book and Letter 'C' is written in Jf (Journal Folio) column, so these entries aren't announce to the ledger account any.
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