निम्नलिखित में से कौन-सा एक वित्तीय विवरण है जो किसी विशिष्ट समय पर किसी फर्म की संपत्ति, देनदारियों और इक्विटी को रिकॉर्ड करता 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?