sentence: it saw innovations such as trading companies , big business , contract , bills of exchange , long-distance international trade , the first forms of partnership ( mufawada ) such as limited partnership ( mudaraba ) , and the earliest forms of credit , debt , profit , loss , capital ( al-mal ) , capital accumulation ( nama al-mal ) , circulating capital , capital expenditure , revenue , cheque , promissory note , trusts ( see waqf ) , startup companies , savings account , transactional account , pawning , loan , exchange rate , bank , money changer , ledger , deposits , assignments , the double-entry bookkeeping system , lawsuit , and agency institution .