ACCOUNT CLASSIFICATION AND PRESENTATION

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ACCOUNT CLASSIFICATION AND PRESENTATIO

ACCOUNT TITLE CLASSIFICATION

A
ACCOUNT PAYABLE CURRENT LIABOLITY
ACCOUNT RECIEVABLE CURRENT ASSET
ACCUMULATED DEPRECIATION - BUILDING PLANT ASSET - CONTRA
ACCUMULATED DEPRECIATION - EQUIPMENT PLANT ASSET - CONTRA
ADMINISTRATIVE EXPENSES OPERATING EXPENSES
ALLOWANCE FOR DOUBT FULL ACCOUNT CURRENT ASSET - CONTRA
AMORTIZATION EXPENSE OPERATING EXPENSES

B
BAD DEBTS EXPENSE OPERATING EXPENSES
BONDS PAYABLE LONG-TERM LIABILITY
BUILDING PLANT ASSET
C
CASH CURRENT ASSET
COMMON STOCK STOCKHOLDER EQUITY
COPYRIGHT INTANGIBLE ASSET
COST OF GOODS SOLD COST OF GOODS SOLD
D
DEPRECIATION EXPENSE OPERATING EXPENSES
DISCOUNT ON BOND PAYABLE LONG TERM LIABILITY - CONTRA
TEMPORATY ACCOUNT CLOSE
TO RETAINED EARNING
DIVIDENDS TEMPORARY ACCOUNT CLOSE
DIVIDENS PAYABLE CURRENT LIABILITY
E
EQUIPMENT PLANT ASSET
F
FREIGHT-OUT OPERATING EXPENSES
G
GAIN ON DISPOSAL OF PLANT ASSET OTHER INCOME
GOODWILL INTANGIBLE ASSET
I
TEMPORARY ACCOUNT
INCOME SUMMARY CLOSE TO RETAINED
EARNING
INCOME TAX EXPENSE INCOMETAXE EXPENSE
INCOME TAX PAYABLE CURRENT LIABILITY
INSURANSE EXPENSE OPERATING EXPENSES
INTEREST EXPENSE OTHER EXPENSE
INTEREST PAYABLE CURRENT LIABILITY
ACCOUNT CLASSIFICATION AND PRESENTATIO

ACCOUNT TITLE CLASSIFICATION


INTERREST REVENUE OTHER INCOME
INVENTORY CURRENT ASSET
L
LAND PLANT ASSET
LOSS ON DISPOSAL OF PLANT ASSETS OTHER EXPENSE
M
MAINTENENCE AND REPAIR OPERATING EXPENSES
MOTGAGE PAYABLE LONG TERM LIABILITY
N
NOTICE PAYABLE OPERATING
EXPENSES
LONG TERM P
LIABILITY
PATENT INTANGIBLE ASSET
PAID IN CAPITAL IN EXCESS OF
PAR VALUE - COMMOM STOCK STOCKHOLDER EQUITY

PAID IN CAPITAL IN EXCESS OF


STOCKHOLDER EQUITY
PAR VALUEPREFERRED STOCK
PREFFERED STOCK STOCK HOLDERS EQUITY
PREMIUM ON STOCK PAYABLE LONG TERM LIABILITY - CONTRA
PREPAID INSURANCE CURRENT ASSET
PREPAID RENT CURRENT ASSET
R
RENT EXPENSE OPERATING EXPENSES
BALANCE SHEET
RETAIN EARNING STOCKHOLDERS EQUITY RETAIN EARNING STATEMENT

S
SALARIES AND WAGE EXPENSE OPERATING EXPENSES
SALARIES AND WAGE PAYABLE CURRENT LIABILITY
SALES DISCOUNT REVENUE - CONTRA
SALES RETURN AND ALLOWANCES REVENUE - CONTRA
SALES REVENUE REVENUE
SELLING ESPENSES OPERATING EXPENSES
SERVICE REVENUE REVENUE
SHORT TERM INVESTMENT CURRENT ASSET
SUPPLIES CURRENT ASSET
SUPPLIES EXPENSE OPERATING EXPENSES
T
TREASUTY STOCK - COMMON STOCKHOLDERS - EQUITY
ACCOUNT CLASSIFICATION AND PRESENTATIO

ACCOUNT TITLE CLASSIFICATION


U
UNEARNED SERVICE REVENUE CURRENT LIABILITY
UTILITIES EXPENSE OPERATING EXPENSES
IFICATION AND PRESENTATION
FINANCIAL NATURAL
STATEMENT BALANCE

BALANCE SHEET CREDIT


BALANCE SHEET DEBIT
BALANCE SHEET CREDIT
BALANCE SHEET CREDIT
INCOME STATEMENT DEBIT
BALANCE SHEET CREDIT
INCOME STATEMENT DEBIT

INCOME STATEMENT DEBIT


BALANCE SHEET CREDIT
BALANCE SHEET DEBIT

BALANCE SHEET DEBIT


BALANCE SHEET CREDIT
BALANCE SHEET DEBIT
INCOME STATEMENT DEBIT

INCOME STATEMENT DEBIT


BALANCE SHEET DEBIT
CLOSE
G
RETAIN EARNING STATEMENT DEBIT
BALANCE SHEET CREDIT

BALANCE SHEET DEBIT

INCOME STATEMENT DEBIT

INCOME STATEMENT CREDIT


BALANCE SHEET DEBIT

NOT APPLICABLE -1

INCOME STATEMENT DEBIT


BALANCE SHEET CREDIT
INCOME STATEMENT DEBIT
INCOME STATEMENT DEBIT
BALANCE SHEET DEBIT
IFICATION AND PRESENTATION
FINANCIAL NATURAL
STATEMENT BALANCE
INCOME STATEMENT CREDIT
BALANCE SHEET 2 DEBIT

BALANCE SHEET DEBIT


INCOME STATEMENT DEBIT

INCOME STEMENT DEBIT


BALANCE SHEET CREDIT

BALANCE SHEET CREDIT

BALANCE SHEET DEBIT

BALANCE SHEET CREDIT

BALANCE SHEET CREDIT

BALANCE SHEET CREDIT


BALANCE SHEET CREDIT
BALANCE SHEET DEBIT
BALANCE SHEET DEBIT

INCOME STATEMENT DEBIT


BALANCE SHEET
RETAIN EARNING STATEMENT
CREDIT

INCOME STATEMENT DEBIT


BALANCE SHEET CREDIT
INCOME STATEMENT DEBIT
INCOME STATEMENT DEBIT
INCOME STATEMENT CREDIT
INCOME STATEMENT DEBIT
INCOME STATEMENT CREDIT
BALANCE SHEET DEBIT
BALANCE SHEET DEBIT
INCOME STATEMENT DEBIT

BALANCE SHEET DEBIT


IFICATION AND PRESENTATION
FINANCIAL NATURAL
STATEMENT BALANCE

BALANCE SHEET CREDIT


INCOME STATEMENT DEBIT

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