UK company VAT account structure, updated

[Aldous Everard]

> >>see:
> >>http://www.jandr.org/temp/gnucashdocs/appendixd.html
> > 

Small spelling matter, receivable, not recievable. Sorry to be a pedant ;-)

Is this the full structure for a set of business accounts?  I see that Bank accounts and cash are not included in assets, while Credit card is not included in liabilities.  Should this be so?
I am setting up in business, and a bit new to this whole thing, so please excuse any ignorance in my questions.

Thanks

Aldous

(Apologies for sending this all over the place, hopefully this time it'll get onto the right list