Explain the books of account generally kept by the Bank.

In corporate accounting, banks are required to maintain various books of accounts to record financial transactions accurately and in compliance with regulatory requirements. These books ensure transparency, accountability, and proper financial management within the banking sector. The primary books of accounts generally kept by a bank include the following:

1. Cash Book: This book records all cash transactions, including receipts and payments. It is divided into two sections: the receipts side, which records all cash inflows, and ________ ____ ______ _____ __________ _____ _____.
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