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Why in a cash book receipts are debited while the same if
received in our books recepits are credited.
Why does cash book have a rule to debit receipts and credit

For example if am paying the cash that i owe the company or
firm i debit in my books(cash) on the debit  side and should
credit in the cash book but i cant do that cash book take
receipts on the debit side as per the general . please clarify 

many thanx in advance

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