(3)What is the impact if Cash ledger is grouped under other income:

(3)What is the impact if Cash ledger is grouped under other income:    

(a)It will appear in balance-sheet as it is cash ledger.

(b)It will appear in profit and loss account

(c)It will not appear anywhere.  It shall still be considered in balance sheet as it is a cash ledger

(d)Software will prevent such error.