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In order not to appear as disbursements, transfers between funds should, if possible, be effected by: book entry in the General Journal the entry of

In order not to appear as disbursements, transfers between funds should, if possible, be effected by:
book entry in the General Journal
the entry of the transfer in the Cash Receipts Journal and in the Warrant Register
the entry of the transfer in the Warrant Register, but no entry in the Cash Receipts Journal
none of the above
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