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Which of the following statements is true?

 (A)  If a Trial Balance tallies, it always means that none of the transactions has been completely omitted

 (B)  A Trial Balance will not tally if a transaction is omitted

 (C)  A customer to whom goods have been sold on credit cannot avail himself of a cash discount

 (D)  A credit balance in the Pass Book indicates excess of deposits over withdrawals

Submitted By :Ali Uppal

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