Which of these is the main source document for recording cash paid into bank?

Given:
I. It records subscription in arrears
II. Payments of liabilities is effected
III. The account does not show if cash payment is revenue or capital expenditure
IV. It performs the same function as cashbook
The features of receipts and payment account includes

The movement of goods from head office to a branch is treated in the head office as

The following are the importance of branch account except

The current growth in the volume of trading and financial dealing in Nigeria is helped by