Accountancy

Journal

Ledger

Trial balance

None of these

Internal transaction

External transaction

Paper transaction

None of these

Account receivable

Account payable

Bills payable

Proprietor

Convention of disclosure

Convention of consistency

Convention of conservation

None of these

Assets and liabilities

Expenses, losses and incomes

Customers, creditors etc.

Capital account

Capital

Cash

Drawings

Purchases

Capital a/c

Proprietor a/c

Creditors a/c

Debtors a/c

Personal account

Real account

Nominal account

Expense account

Classifying

Recording

Interpretation

None of these

Trading account does not balance

Profit and loss account does not balance

Trial balance does not balance

None of these