Accounting: A,OE,L

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Last updated 8:12 PM on 6/12/26
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44 Terms

1
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Consumer Deposit

A+

2
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Petty Cash

A+

3
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Cash Float

A+

4
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Fixed Deposit

A+

5
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Savings Account

A+

6
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Consumables on hand

A+

7
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Debtors for Insurance

A+

8
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Accrued Income

A+

9
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Prepaid Expense

A+

10
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Input VAT

A+

11
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Provision for Bad Debts

A-

12
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Accumulated Depreciation on (an Asset)

A-

13
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Coat of Sales

OE-

14
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Carriage on Sales

OE-

15
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Discount Allowed

OE-

16
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Interest on loan

OE-

17
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Bad Debts

OE-

18
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UIF Contribution

OE-

19
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Trading Stock Deficit

OE-

20
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Provision for bad debt adjustment

OE-

21
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Trading Stock Loss

OE-

22
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Depreciation

OE-

23
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Discount Received

OE+

24
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Interest on current account

OE+

25
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Interest in overdue account

OE+

26
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Bad debts recovered

OE+

27
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Interest in overdue creditors

OE+

28
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Interest in savings account

OE+

29
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Trading stock surplus

OE+

30
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Income received in advance / Differed income

OE+

31
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Creditors Control

L+

32
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Bank overdraft

L+

33
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Mortgage Loan

L+

34
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Loan

L+

35
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Creditors for Wages/Salaries

L+

36
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Pension Fund

L+

37
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SARS (PAYE)

L+

38
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UIF

L+

39
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Accrued Expense

L+

40
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Output VAT

L+

41
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42
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43
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44
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