Term deposit - When you lock away an amount of money for an agreed length of time (Non-current asset), Debenture - A loan where lots of people contribute a small amount of the total amount (Non-current liability), Salaries and wages - Amount paid to an employee (Expense), Interest received - Amount paid to an entity for lending its money (Other income ), Sales - Selling a product (Revenue), Mortgage - Loan for a house (Non-current liability), Fees received - Selling a service (Revenue), Accounts payable - Creditors or people the business owes money to (Current liability), Accrued expense - Interest or wages owing by the business (Current liability), Bank - A financial account maintained by a bank (Current asset), Bank overdraft - When the bank has a credit balance (is in the negatives) (Current liability), Accrued income - Income owing to the business (Current asset), Vehicle - An example of Property, Plant & Equipment (Non-current asset), Electricity - Amount paid to electricity provider (Expense ), Inventory - Goods on hand to sell (for a trading business) (Current asset), Accounts receivable  - Debtors or people who owe the business money (Current asset), Prepayment - Money paid in advance for an expense (Current asset), Drawings - Money taken out of the business by the owner for personal use (Equity), Contributed equity (or Capital) - Funds invested into the business by the owner(s) (Equity), Rent received - Money received for renting out premises (Other income),

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