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A double entry for a transaction that offsets one amount against another on both sides ...

A double entry for a transaction that offsets one amount against another on both sides of the cashbook is a ____________
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  • A Original entry
  • B Contract entry
  • C Prime entry
  • D Contra entry
Correct Answer: Option D
Explanation:
Contra entry shows that cash has been withdrawn from the office and deposited in the bank or withdrawals of cash from bank for office use. Contra entries affect both cash and bank accounts.

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