Accounts - Principles of Accounts

Closing Capital - Drawings - Capital Introduced

Opening Capital + Drawings - Closing Capital

Closing Capital + Opening Capital - Drawings

Closing Capital + Drawings - Opening Capital

Purchases Account

Cash Book

Sales Journal

Purchases Journal

Asset Account, Crediting Cash Account

Cash Account, Crediting Asset Account

Purchase of Business Account, Crediting Sale of Business Account

Asset Account, Crediting Purchase of Business Account

Debited to returns outward account

Credited to returns outwards account

Debited to returns inwards account

Credited to returns inwards account

Plant account

Salaries account

Creditors account

Trading account