Clive-Triangle explained it quite well, it's just terminology, don't confuse sundry accounts when used in the CRJ with sundry expenses, you could very well use "Other Accounts" in the CRJ , this is just a limitation of the usage of english language, much like the words assumption and presumption, they not clearly defined in usage.
Main thing is to remember the following:
In this instance, sundry accounts means ALL accounts other than Debtors. This is just terminology.
CRJ mostly records receipts from debtors, whereas the sundry accounts column merely means you must name it an insert the folio.
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