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Please tell me how we do the entry of retain in cash book

Answer» Step1. Prepare - gather basic documents and data Step2. Calculate changes in the balance sheetStep3. Put each changes in b/s to the statement of cash flowsStep4. Make adjustments for non-cash items from statement of totalStep5. Make adjustments for non-cash items from other informationStep6. Prepare movements in material balance sheet items to verify completenessStep7. Add up and perform final check


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