Debtor the receiver, Creditor the giver

Debtor the giver, Creditor the receiver

Debit comes in, Credit goes out

Debit goes out, Credit comes in

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Ctrl + M

Ctrl + N

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Balance sheet

Book-keeping

Trading

Profit and loss

Normal account

Real account

Profit and loss account

Trading account

Direct cost

Elements of cost

Indirect cost

Standard cost