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Receipts and Payment Account is basically cash account as it is prepared on the basis of cash system of accounting. Debit side of this account is called receipt side where as credit side is called payment side. All types of cash transactions whether of capital or revenue nature are recorded in this account.
Recipient automatically generated for payments by moneybookers, bank transfer and webmoney . If you use paypal, then you need to email manager or contact live, recipient will provided.
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