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A favorable variance has a debit balance and is a contra revenue.
Sundry Accounts Column
A column in financial records used for recording miscellaneous transactions that are not frequent or significant enough to warrant their own dedicated account.
Cash Receipts Journal
A dedicated financial journal that tracks all cash inflows to a business, detailing the source and amount of cash received.
Cash Sales
Transactions where payment is made in cash at the time of the sale.
Cash from Sale
The cash received from selling goods or services.
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