A busine with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer. 有很多賒購客戶的企業應設置一個應收帳款總分類帳戶，登記所有賒購客戶欠的貨款，並為每個賒購客戶設置一個明細帳戶。
Accounts such as cash, inventory and property are on the asset side of the balance sheet, while on the liability side there are accounts such as accounts payable or long-term debt. 例如，現金賬戶，存貨和固定資產賬戶在資產負債表的資產方，應付款明細帳或長期負債等賬戶在資產負債表的負債邊。
