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At the end of the lectures you will be able to:
- Identify the hire purchase transactions.
- Record the transaction in the journal of hire-purchaser and hire vendor.
- Prepare necessary account for the ledger hire-purchaser and hire vendor.
- Calculate cash price in a transaction of hire purchase with or without the annuity.
- Solve the accounting problem of higher-purchase transactions in the books of accounts and maintained by 'Big Malls'.