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Acct Classifications

AccountClassification
Accounts Payable Current Liability Balance Sheet Credit
Accounts Receivable Current Asset Balance Sheet Debit
Accumulated Depreciation - Equipment Contra Asset Balance Sheet Credit
Bonds Payable Long-Term Liability Balance Sheet Credit
Buildings Asset Balance Sheet Debit
Cash Current Asset Balance Sheet Debit
Common Stock Stockholder's Equity Balance Sheet Credit
Cost of Goods Sold Cost of Goods Sold Income Statement Debit
Depreciation Expense Operating Expense Income Statement Debit
Dividends Temporary account closed to Retained Earnings Retained Earnings Statement Debit
Dividends Payable Current Liability Balance Sheet Credit
Equipment Asset Balance Sheet Debit
Freight-out Operating Expense Income Statement Debit
Goodwill Intangible Asset Balance Sheet Debit
Income Summary Temporary account closed to Retained Earnings not applicable
Insurance Expense Operating Expense Income Statement Debit
Inventory Current Asset Balance Sheet/also income statement if periodic Debit
Land Asset Balance Sheet Debit
Maintenance and Repairs Expense Operating Expense Income Statement Debit
Notes Payable Liability Balance Sheet Credit
Patent Intangible Asset Balance Sheet Debit
Prepaid Insurance Current Asset Balance Sheet Debit
Prepaid Rent Current Asset Balance Sheet Debit
Rent Expense Operating Expense Income Statement Debit
Retained Earnings Stockholders' Equity Balance Sheet and Statement of Retained Earnings Credit
Sales Discounts Revenue - Contra Income Statement Debit
Sales Returns and Allowances Revenue - Contra Income Statement Debit
Sales Revenue Revenue Income Statement Credit
Service Revenue Revenue Income Statement Credit
Short-Term Investments Current Asset Balance Sheet Debit
Supplies Current Asset Balance Sheet Debit
Supplies Expense Operating Expense Income Statement Debit
Unearned Service Revenue Current Liability Balance Sheet Credit
Utilities Expense Operating Expense Income Statement Debit
Five Categories of Chart of Accounts Assets, Liabilities, SE, Revenues, Expenses
Created by: hrichard22 on 2011-09-27



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