एक व्यावसायिक उद्यम द्वारा तैयार की गई बैलेंस शीट (तुलन पत्र) को किस रूप में वर्गीकृत किया जाता है?

Which of the following functions are covered under the scope of accounting? a. Data collection system and reporting of information from that system. b. Transaction tracking and recording. c. Financial reporting and statement analysis.

In double-entry bookkeeping, what does a Cash Book fundamentally signify?