| A | B |
|---|
| Total invoices sent to trade customers | Sales |
| Total invoices received from suppliers | Purchases |
| Amounts owing from customers | Debtors |
| Amounts owing to suppliers | Creditors |
| Owner's stake in the business at 1 Jan 2002 | Opening capital |
| Owner's drawings | Drawings |
| Amount in the bank account | Bank |
| Amount of cash held by the business | Cash |
| Stock held at 1 Jan 2002 | Opening stock |
| Stock held at 31 Dec 2002 | Closing stock |
