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10 cards from this deck
Special book of first entry for unusual/non-standard transactions
Page reference in General Ledger or subsidiary ledgers
Dr: Debtors' control, Cr: Discount allowed
Dr: Bad debts, Cr: Debtors' control
Always at cost price, never at selling price
Dr: Debtors' control, Cr: Interest on overdue debtors
Dr: Donations, Cr: Trading stock (at cost price)
Dr: Drawings, Cr: Trading stock (at cost price)
Cannot cross out; must make proper correcting entries
I=P×R×TI = P \times R \times TI=P×R×T
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