Not much to add to Mad Liz, but, if a sole-trader, may be worth checking if any of those three accounts are actually set up as a business account in his personal name - if he hasn't a trading name. If there are then recn those. Also if done in previous years then continue.
Depending on the software I tend to post personal bank transactions to cash and then journal the difference to dwgs at the eoy. (If no cash recn)
Regards
Andrew
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