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| 5407944144 | Capital | The amount of the owner's/shareholders' stake in the business |  | 0 |
| 5414320221 | Expenses | The costs of running the business, eg wages, rent, rates, telephone, etc. |  | 1 |
| 5414324296 | Assets | Items owned by the business |  | 2 |
| 5414331663 | Purchases | Goods bought, either on credit or for cash, which are intended to be resold later |  | 3 |
| 5414336090 | Credit Purchases | Goods bought, with payment to be made at a later date |  | 4 |
| 5414341629 | Cash Purchases | Goods bought and paid for immediately |  | 5 |
| 5414347719 | Liabilities | Items owed by the business |  | 6 |
| 5414353788 | Revenue | The total of sales, both cash and credit, for a particular time period |  | 7 |
| 5414358704 | Trade Payables | Individuals or businesses to whom money is owed by the business |  | 8 |
| 5414362406 | Trade Receivables | Individuals or businesses who owe money in respect of goods or services supplied by the business |  | 9 |
| 5414368164 | Accounts | Financial records, where business transactions are entered |  | 10 |
| 5414371103 | Trial Balance | List of the balances of all of the double-entry accounts from the general ledger |  | 11 |
