Land and buildings
Cash and bank
Carriage outwards
Inventory
Purchases
Prepaid incomes
Goodwill
Accrued expenses
Irrecoverable debts recovered
Drawings
Bank overdraft
Rent received
Discount allowed
Trade payables
Revenue (sales)
Carriage inwards
Capital
Commission received
Rent paid
Discount received
Sales returns
Bank loan
Debentures
Motor vehicles
Irrecoverable debts
Trade receivables