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Financial Statements of Not-for-Profit Organisations

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Receipt and Payments Account is summary of all capital receipts and payments.

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A
False
💡 Explanation:

False. Receipts and payment account records the receipts and payments of all nature. Receipts and payments account records all the cash transactions of the business. It is basically a summary of cash transactions all incomes are recorded on the credit side and expenses are shown on the debit side.  

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