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<p><strong>a) Capital nature</strong></p> <p><strong>b) Revenue nature</strong></p> <p><strong>c) Cash nature</strong></p> <p><strong>d) None of these</strong></p>
C) Cash nature
C
ANSWER IS C
C) Cash nature
Receipts and payment accounts record all transactions of cash nature that occur in a period regardless of their nature( both revenue and capital nature are recorded).