131.
Transactions are firstly entered in:

132.
A trial balance is prepared

133.
Capital is treated as liability because of

134.
______ are the liabilities which are payable after a long period

135.
______ is an example for long term liabilities

136.
_______ is the collection of all accounts

137.
_______ is the book of original entry

138.
The process of ascertaining the balance of a particular account on a given date is

139.
_______ is the expense which is unpaid at the end of the accounting period

140.
_____ is an example for tangible assets

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