Depreciation - Expense (Again and Again), Premises - Asset (Own), Interest paid - Expense (Interest on loans), Investments - Asset (Financial Asset), Debentures (Loans) - Liability (Long Term loans with a fixed rate of interest to be paid), Sales - Revenue (biggest form of income for a business), Royalities - Revenue (income received from someone else for using our intellectual property), Wages due - Liability (bills due owed to employees), Debtors - Asset (Current), Creditors - Liability, Patents - Asset, Dividend - Expense, Light & Heat due - Liability (bills due owed for energy costs), Debenture Interest - Expense (interest on a loan), Interest Received - Revenue (income on investments), Rent Received - Revenue (income from property we own), Rent - Expense (paying rent), Bad debts - Expense (when debtors go bankrupt), Closing stock - Asset (the value of your stock held at end of year), Machinery - Fixed Asset , Bank - Asset (money in your Current Account), Bank Overdraft - Liability (taking out more than is in current account), Purchases - Expense (Biggest of the business), Discount Received - Revenue (a reduction in price from creditors), Discount Allowed - Expense (a reduction the business gives to debtors), Capital - Liability owed back to shareholders, Debtor - Asset (Dancing!), Creditor - Liability (Crying!), Derpreciation - Expense (due to wear and tear on a fixed asset),

EARL

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