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When the cash account shows a debit balance, it is written as

ATo Balance Brought Down

BTo Cash on Hand

CBy Balance Written Off

DBy Balance Carried Down

Answer:

D. By Balance Carried Down

Read Explanation:

Cash account normally has a debit balance. At the end of the period, this balance is written on the credit side as “By Balance c/d” and brought down next period as “To Balance b/d.”


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