31) No journal entry is required to be passed when there is
32) There must be a gap of at least ___ month between two calls
33) Difference of total of debit and credit side of the trial balance is transferred to
34) Municipal tax Rs.6000 under dispute is a
35) Joint venture account is a
36) Capital expenditures are recorded in the
37) Recovery of bad debt is a
38) Bills receivable is a
39) The party who sends the goods for sales on fixed commission basis is known as
40) Endorsement, discounting and collection of bills of exchange is made by