Sales Ledger - For the accounts of customers that buy on credit., Cash Book - For the bank and cash accounts., General Ledger - For assets, liabilities, revenue, other income, expenses, and capital., Purchases Ledger - For the accounts of suppliers from whom the business buys on credit., Private Ledger - For accounts of a confidential nature, such as the owner’s capital and loan accounts.,

Lesson 13 - The classification of accounts and division of the ledger

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