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Raw material received as a free of cost

This query is : Resolved 
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(Querist)
02 May 2013 what is accounting treatment below transaction:

Raw material received rs. 15000
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
06 August 2013 Dr: Raw material
Cr: Vendor


&

Dr: Vendor
Cr:Income a/c

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