2a)
(i)Sales day book: these are books used for recording items sold on credit
(ii)purchase day book: these are books used for recording items bought on credit
(iii)return inward: these are books used for recording items returned by a customer for one reason or the other
(iv)return outward journal: these are books used for recording items returned to supplier for one reason or the other
(v)cash book; this used for recording items that involves immediate payment

(2b)
(i)Personal Account: this is a ledger account that deals with persons, corporate entities with whom the business has transaction E.g union bank PLC Debtors account

(ii)Impersonal Account: this is a ledger account that deals with Assets, liabilities, incomes and expenditure eg Real Account: Buildings Nominal Account: Expenses

(2c)
(i)Loan from financial institutions
(ii)plough back profit
(iii)trade credit
(iv)capital contributed by all partners
(v)Admission of a new partner

Book keeping