| VCAS5050 | Receipted VAT invoices |
| VCAS5100 | Discounts on VAT invoices |
| VCAS5150 | Factored debts |
| VCAS5200 | Client accounts |
| VCAS5250 | Credit notes and adjustments in the course of business |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |