Non current asset Expenses

Building Insurance
Fixtures and fitting Salaries/Wages
Motor vehicle Loan interest
Premises Rent
Van Carriage outward
Discount allowed

Current asset Cost of sales (IS)

Bank Opening inventory
Cash Purchases
Trade receivable/Debtor Purchases return
Closing inventory Carriage inwards
Goods for own use
Closing inventory

Current liabilities
Trade payable/Creditor
Bank overdraft (CR) Income statement (IS)
Short term loan Sales
Sales return
Non current liabilities
Long term loan Other income (IS)
Discount received
Rent received
Capital Commission receivable

Beginning capital
Drawings
Net profit/loss