BPA Flashcards by falen williamson

Q

Petty Cash

A

DR

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Q

Cash

A

DR

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Q

Accounts Receivable

A

DR

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Q

Allowance for Uncollectible Accounts

A

CR

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Q

Merchandise Inventroy

A

DR

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Q

Supplies Office

A

DR

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Q

Supplies Store

A

DR

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Q

Prepaid Insurance

A

DR

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Q

Notes Receivable

A

DR

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Q

Interest Receivable

A

DR

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Q

Office Equipment

A

DR

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Q

Accumulated Depreciation- office equient

A

CR

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Q

Supplies Equipment

A

DR

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Q

Accumulated Depreciation- Store equipment

A

CR

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Q

Accounts Payable

A

CR

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Q

Sales tax payable

A

CR

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Q

Employee Income tax payable

A

CR

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Q

Social security tax payable

A

CR

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Q

Medicare tax payable

A

CR

Q

Medical Insurance Payable

A

CR

Q

Retirement Benefits Payable

A

CR

Q

Unemployment tax payable- federal

A

CR

Q

Unemployment tax payable-state

A

CR

Q

Federal Income Tax payable

A

CR

Q

Dividends payable

A

CR

Q

Capital Stock

A

CR

Q

Owners capital

A

CR

Q

Paid-in capital in excess of Par

A

CR

Q

Retained Earnings

A

CR

Q

Dividens

A

DR

Q

Owners Drawing

A

DR

Q

Income summary

A

Lol depends

Q

Sales

A

CR

Q

Sales discount

A

DR

Q

Sales returns and allowances

A

DR

Q

Purchases

A

DR

Q

Purchases Discounts

A

CR

Q

Purchases returns and Allowances

A

CR

Q

Advertising Exp

A

DR

Q

Cash short and over

A

DR

Q

Depreciation Exp - office equipment

A

DR

Q

Insurance Exp

A

DR

Q

Rent Exp

A

DR

Q

Salary Exp

A

DR

Q

Federal income tax Exp

A

DR

Q

Interest Income

A

CR