BPA Flashcards

0
Q

Petty Cash

A

DR

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1
Q

Cash

A

DR

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2
Q

Accounts Receivable

A

DR

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3
Q

Allowance for Uncollectible Accounts

A

CR

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4
Q

Merchandise Inventroy

A

DR

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5
Q

Supplies Office

A

DR

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6
Q

Supplies Store

A

DR

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7
Q

Prepaid Insurance

A

DR

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8
Q

Notes Receivable

A

DR

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9
Q

Interest Receivable

A

DR

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10
Q

Office Equipment

A

DR

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11
Q

Accumulated Depreciation- office equient

A

CR

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12
Q

Supplies Equipment

A

DR

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13
Q

Accumulated Depreciation- Store equipment

A

CR

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14
Q

Accounts Payable

A

CR

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15
Q

Sales tax payable

A

CR

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16
Q

Employee Income tax payable

A

CR

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17
Q

Social security tax payable

A

CR

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18
Q

Medicare tax payable

A

CR

19
Q

Medical Insurance Payable

A

CR

20
Q

Retirement Benefits Payable

A

CR

21
Q

Unemployment tax payable- federal

A

CR

22
Q

Unemployment tax payable-state

A

CR

23
Q

Federal Income Tax payable

A

CR

24
Q

Dividends payable

A

CR

25
Q

Capital Stock

A

CR

26
Q

Owners capital

A

CR

27
Q

Paid-in capital in excess of Par

A

CR

28
Q

Retained Earnings

A

CR

29
Q

Dividens

A

DR

30
Q

Owners Drawing

A

DR

31
Q

Income summary

A

Lol depends

32
Q

Sales

A

CR

33
Q

Sales discount

A

DR

34
Q

Sales returns and allowances

A

DR

35
Q

Purchases

A

DR

36
Q

Purchases Discounts

A

CR

37
Q

Purchases returns and Allowances

A

CR

38
Q

Advertising Exp

A

DR

39
Q

Cash short and over

A

DR

40
Q

Depreciation Exp - office equipment

A

DR

41
Q

Insurance Exp

A

DR

42
Q

Rent Exp

A

DR

43
Q

Salary Exp

A

DR

44
Q

Federal income tax Exp

A

DR

45
Q

Interest Income

A

CR