Money and legal tender; receiving money in a credit business; making payments to credit suppliers; money in a retail business; services offered by the banks; maintaining a cash book; banks and their customers; petty cash; trading on credit terms; maintaining the debtors' ledger; sales returns and credit notes; using information to control debtors; legal relationship of buyer and seller; receiving purchase invoices; maintaining the purchase day book; maintaining the creditors' ledger; returning purchases; using information about creditors; case studies - MMS Textiles Ltd, JLW Ltd.
