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Accounting chapter 4

Accounting 203 GMU - chapter 4

types of adjusting entries deferrals or accruals
types of deferrals 1. prepaid expenses 2. unearned revenues
types of accruals 1. accrued revenues 2. accrued expenses
accumulated depreciation contra asset account
book value the difference between the cost of any depreciable asset and it related accumulated depreciation
temp account 1. all revenue accounts 2. all expenses accounts 3. dividends
permanent accounts 1. all asset accounts 2. all liability accounts 3. stockholders equity accounts
Created by: goudakid78