Salaries expense is a/an ___________.

Fixtures and fittings is a/an ___________.

Cost of sales is a/an _______________.

Premises is a/an _________________.

Inventory is a/an _________.

Cash at bank (overdraft) is a/an ________________.

Discount allowed is a/an ______________.

Trade receivables is a/an ___________.

Insurance is a/an _______________.

Bank loan and mortgage loan are _______________.

Cash at bank is a/an ___________.

Office equipment is a/an __________________.

Sales returns is a/an ________.