Which of the following transactions would be recorded in the cash payments journal? a. Rent accrued at the end of the accounting period b. Purchase of goods on credit c. Personal expenses paid from owner's private bank account d. Payment of telephone account A general ledger account that summarises the detail maintained in a subsidiary ledger is called a: a. Key account. b. Control account. c. Summary account. d. Master account. Which of the following is not included in the definition of cash? a. Cheque b. Accounts receivable c. EFTPOS transactions d. Petty cash