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hello everyone youre watching saheb Academy if you like our videos then please subscribe to our Channel and also hit the bell again for the regular updates and also follow us on Instagram so have Academy now lets go to the video hi everyone welcome back to the second video of liquidation chapter now in this video what are they going to do is in this video we are going to focus on as you can see liquidate our statement of account this is a simple cash book ok receipts and payments its very simple so we are going to understand the format of this right and the format is very important in this chapter you have to know the format right so now lets start this video now see here lets understand this liquidate our statement of account so now who prepares this liquidate our statement of account liquidate our statement of account is prepared by the liquidator the person who is appointed by the tribunal or the company to carry out the liquidation process isnt it so what does he do how does