When using UBS accounting software for the first time, users need to create the chart of

account

a. Explain the unique numbering code in UBS accounting software

b. Suggest a suitable code for the following accounts

CAPITAL

FIXED ASSETS

TRADE DEBTORS

BANK

TRADE CREDITORS

SALES

c. After the account has been created, we need to enter the opening balance. Describe

the step taken to enter the opening balance using the account listed in part b.