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The process of using sales ledger balance to cancel off p...

The process of using sales ledger balance to cancel off purchases ledger balance is

A.

Balancing

B.

Set off

C.

Reconciliation

D.

Cancelling

Correct answer is B

set-off clause is a legal clause that gives a lender the authority to seize a debtor's deposits when they default on a loan. A set-off clause can also refer to a settlement of mutual debt between a creditor and a debtor through offsetting transaction claims.