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The separate set of books method is one of the methods used for maintaining accounts of a joint venture. Under this method, a separate set of books is opened exclusively for recording all transactions relating to the joint venture. This method is generally adopted when the joint venture is large, involves substantial transactions, or is expected to continue for a considerable period. The books are maintained separately from the individual books of the co-venturers. Under this method, a separate Joint Venture Account is prepared _________ ___ _______ ____ ______ ____ __________ ___.
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