Sales Revenue Salary Revenue Expenses Revenue Stock on hand Revenue Discounts Revenue Payables Capital Receivables Capital Sundry Debtors-Ms.X Ltd Capital Sundry Creditors-YYY Ltd Capital Discounts Revenue Depreciation Revenue Interest Revenue
Let us equate this excel sheet with a table structure.
Table Name is Account_Head_Master (Sheet name). Column Names are Account_head, Account_type. The vertical row numbers can be classified as row number, record id. The data's like Purchases, sales, capital, revenues are data's.
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