accounting - trial balance

• Equity

  Cr
• Bank


  Dr
• Cash and Cash Equivalent


  Dr
• Wages


  Dr
• Sales Revenue

  Cr
• Purchases


  Dr
• Purchases Return (Return Outwards; Return Out)

  Cr
• Sales Return (Return Inwards; Return In)


  Dr
• trade receivables

  Dr
• Trade Payables


  Cr
• General Expenses

  Dr
• Inventory


  Dr
• Motor Van

  Dr
• Electricity

  Dr
• Premises


  Dr
• Loan

  Cr
• Drawings


  Dr
• Carriage in/out

  Dr
• Interest on loan

  Dr
• Insurance


  Dr
• Bank Charges


  Dr
• opening inventory

  Dr
• Discount Recieved

  Cr
• Bank Overdraft

  Cr
• What accounts go into Cash & Cash Equivalent?

  Cash, Bank and Bank Overdraft (NOT Bank Charges)
• Discount allowed

  Dr