Give word/term or phrase for each of the following statements

1) Person who maintains Petty Cash Book.
2) A bank account which the businessman prefer to open.
3) Petty Cash Book in which the payment side is ruled in suitable columns.
4) Subsidiary book in which only credit purchases of goods is recorded.
5) Subsidiary book in which return of goods sold on credit is recorded.
6) The entry which is recorded on both sides of cash book.
7) Name the account which encourages personal savings.
8) A note issued by buyer to seller giving full details of goods returned.
9) Note issued by seller on receipt of defective goods from customer.
10) Name the bank account on which overdraft facility is given to Account holder.