These Sorting Cards are part of a Lesson Plan on Finance and Accounts: Basic Principles.

Mortgage on a propertyPurchase of a new computer systemPayment to energy supplier
Interest received on reserves in savings accountHire of business consultantsPayment to advertising agency
Payment to register trade namePurchase of raw materialsInterest payment on loan
Maintenance of machineryInterim payment received on long-term contractDividend payments to shareholders
Monthly wage bill for staffTelephone billStationery order
Licences for computer accounting softwareLawyers feesAccountants Fees
Payment by associate firms for use of licence/brand nameNew uniforms purchased for staffShareholders contributions from rights issue
Monthly retail incomes Transport/distribution costsPackaging materials