MCQOPTIONS
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				| 1. | 
                                    Opening balance of Receipts and Payments accounts in the credit side shows | 
                            
| A. | Bank balance at the beginning of the year | 
| B. | Bank overdraft at the beginning of the year | 
| C. | Capital at the beginning of the year | 
| D. | Cash in hand at the beginning of the year | 
| Answer» C. Capital at the beginning of the year | |