Debit Expense: Rent, Sales return, Discount allowed, Purchases , Electricity, Depreciation Depreciation charge, Credit Income: Sales, Bank interest recieved, Rent received, Debit Asset: Bank, Computer for the business, Car for the business 100% business, Van for the business, Plant and Machinary, Prepayments, SLCA, Credit Liability: Bank in overdraft, Accumulated depreciation, Accurals, Bank Loan , PLCA , Customer pays for a item bought on CREDIT,

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