sentence: business techniques and forms of business organization employed during this time included early contract , bills of exchange , long-distance international trade , early forms of partnership ( mufawada ) such as limited partnership ( mudaraba ) , and early forms of credit , debt , profit , loss , capital ( al-mal ) , capital accumulation ( nama al-mal ) , circulating capital , capital expenditure , revenue , cheque , promissory note , trusts ( waqf ) , startup companies , savings account , transactional account , pawning , loan , exchange rate , bank , money changer , ledger , deposits , assignments , the double-entry bookkeeping system , and lawsuit .