sales-- 13Accounts receivable-- 14Cash and cash equivalenets-- 15Accounts payable-- 16Owner's equity and

. Inventory and cost of sales -- 13. Accounts receivable -- 14. Cash and bank -- 15. Accounts payable -- 16

receivable/cash receipts (B/AR/CR) process -- The purchasing process -- The accounts payable/cash

: accounts receivable and accounts payable -- 9. Bank reconciliation statements -- 10. Controlling creditors