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Functioning of accounts. It is used specifically in the following cases: Use of the internal transfer account when importing data from the cash book or credit card When the cash book or credit card movements are kept in separate files from the main accounting, it is used as a counterpart account in order not to create overlapping records in the import, regarding payments from the bank to the cash or credit card accounts. Internal transfers Accounts 58 " Internal transfers " are transitory accounts used for the practical recording of transactions at the end of which they are balanced.
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