3. It is permissible to group cash money of wealth to cash money available from offers of commerce and other gained cash money, so that for all these monies that would be one Nisab and one alms year. However, it not permissible to group different kinds of money.

Required: Give examples of non-permissible kinds of money for grouping.

Q4. Discuss Cash-Basis Accounting and Accrual-Basis Accounting.