Sales Turnover/Gross Turnover/
Gross Sales

Secured Loan

Share capital

Share Discount

Shareholders’ Equity

Share Issue Expenses

Share warrants

Securities Premium

Sinking Fund

Straight Line Method

Subscribed Share Capital

Substance over Form

Sundry Creditors / Trade Creditors/Trade payables

Sundry Debtors / Trade Debtors/ Trade Receivables

Surplus

Trade Discount

Unexpired Cost

Unissued Share Capital

Unpaid Dividend

Useful life