Account 244: List of Accounts
51 Cards in this Set
| Front | Back |
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Accounts payable
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Current liability, balance sheet, credit
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Accounts Receivable
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Current asset, balance sheet, debit
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Accumulated depreciation
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Plant asset contra, balance sheet, credit
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Advertising expense
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Operating expense, income statement, debit
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Buildings
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Plant asset, balance sheet, debit
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Cash
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Current asset, balance sheet, debit
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Common stock
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Stockholders equity, balance sheet, credit
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Cost of goods sold
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Cost of goods sold (expense), income statement, debit
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Depreciation expense
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Operating expense, income statement, debit
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Dividends
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Temporary account closed retained earnings, retained earnings, debit
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Dividends payable
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Current liability, balance sheet, credit
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Equipment
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Plant asset, balance sheet, debit
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Freight out
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Operating expense, income statement, debit
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Insurance expense
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Operating expense, income statement, debit
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Interest expense
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Other expense, income statement, debit
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Interest payable
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Current liability, balance sheet, credit
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Interest receivable
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Current asset, balance sheet, debit
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Interest revenue
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Other income, income statement, credit
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Inventory
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Current asset, balance sheet, debit
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Land
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Plant assets, balance sheet, debit
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Maintenance and repairs expense
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Operating expense, income statement, debit
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Mortgage payable
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Long-term liability, balance sheet, credit
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Notes payable
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Current/long-term liability, balance sheet, credit
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Prepaid expense
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Current asset, balance sheet, debit
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Rent expense
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Operating expense, income statement, debit
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Retained earnings
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Stockholders equity, balance sheet/retained earnings statement, credit
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Salaries and wages expense
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Operating expense, income statement, debit
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Salaries and wages payable
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Current liability, balance sheet, credit
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Sales discounts
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Revenue Contra, income statement, debit
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Sales returns and allowances
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Revenue Contra, income statement, debit
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Sales revenue
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Revenue, income statement, credit
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Service revenue
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Revenue, income statement, credit
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Short-term investment
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Current asset, balance sheet, debit
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Supplies
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Current asset, balance sheet, debit
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Supplies expense
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Operating expense, income statement, debit
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Unearned service revenue
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Current liability, balance sheet, credit
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Utilities expense
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Operating expense, income statement, Devitt
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Administrative expenses
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Operating expense, income statement, debit
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Allowance for doubtful accounts for
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Contra asset, balance sheet, credit
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Amortization expense
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Operating expense, income statement, debit
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Bad debt expense
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Operating expense, income statement, debit
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Bonds payable
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Long-term liability, balance sheet, credit
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Copyrights
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Intangible asset, balance sheet, debit
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Debt investments
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Current asset/long term investment, balance sheet, debit
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Discount on bonds payable
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Contra liability, balance sheet, debit
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Gain on disposal of plant assets
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Other income, income statement, credit
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Goodwill
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Intangible asset, balance sheet, debit
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Income tax expense
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Expense, income statement, debit
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Income taxes payable
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Current liability, balance sheet, credit
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Loss on disposal of plant assets
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Other expense, income statement, debit
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Patents
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Intangible asset, balance sheet, debit
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Account 244: List of Accounts