Petty cash book records transactions on

A major way by which the headquarters guard against fraud in branches on cash remittance is through the introduction of

1. Cash sales
11. Cash purchases
111. Cash discount allowed
1V. Cash payment
V. Cash receipts

Which of the following are recorded on the debit side of the cash book

An item credited in the bank statement but yet to be recorded in the firm's cash book is

The major focus of the trading account is to show