>A company using double entry (as opposed to single) has a "chart of accounts." This means they have a bunch of imaginary accounts for tracking everything, including:

   - Expenses (e.g. team lunch or a flight cost)
   - Liabilities (e.g. loans)
   - Equity (e.g. investments in the company from outside parties)
   - Assets (e.g. cash on hand.)

Not sure why you didn't complete your list by adding "Income".