a, class of account
b, whether it usually has a debit or a credit balance
c, whether the balance appears in the trading account, the profit and loss account, and/or the balance sheet.
heating and lighting, fixtures and fittings, rates, discount received, wages, advertising expenses, capital, cash, purchases, creditors, bank loan, sales, sales returns, debtors, loan interest, travellers' commission, delivery van, carriage outwards.
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