Non-Current Assets: Furniture and Fittings, Equipment, Motor Vehicles, Current Liabilities: Trade Payable, Bank Overdraft, Equity: Capital, Drawings, Profit for the Year, Expenses: Insurance , Wages and Salaries, Discount allowed, Rent Expense, General Expense, Utilities Expense, Insurance Expense, Freight and Courier Expense, Travelling Expense, Income: Discount Received, Commission Income, Rent Income, Current Assets: Inventory, Trade Receivables, Cash at Bank, Cash in Hand, Non-Current Liabilities: Long Term Borrowings,

Classify items to Assets, Liabilities, Equity, Expenses and Income

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