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