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Bank transactions wrong maintained

This query is : Resolved 
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(Querist)
09 July 2021 Sir,
A individual status business person (husband)some bank account transactions mistake through in wife bank account.
Question:
Assess mistake wife bank account transactions how to show procedure in books.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
09 July 2021 Show it as creditor or debtor as the case may be.
Issue cheque or receive cheque to close debtor/ creditor account

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