SUSP	Suspense Account
DRCTL	Debtors Control Account
TRDR	Trade Debtors
B1	Bank Account 1
B2	Bank Account 2
PO	Post Office Account
BSOC	Building Society
SHARE	Shares
CASH	Cash
TRCR	Trade Creditors
Bd	Balance B/d
SALE	Sales
OS	Opening Stock
PURC	Purchases
CL	Closing Stock
INT 	Interest Received
SI	Sundry Income
RENT	Rent
ELEC	Electricity
SHOP	Shopping
SUND	Sundries
TRAV	Travelling
COMP	Computer
X1	Motor Insurance
X2	Job
X3	Hardware