Answer Posted / v p narasimhan

General Ledger is the main Ledger and other ledgers are
called subsidiary books viz., debtors ledger,creditors
ledger,sales ledger,purchase ledger, journal etc.,
Debit Note - To recover any amount from the customer example
, Freight,interest & any other expenses to be
recovered.(includes Purchase Return also)

Credit Note - To give credit to the extent of its value to
the customer viz., Discount,Commission, excess charged if
any , Price difference (includes Sales Return also)

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Expand RMP

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