Chart Of Accounts-Account Classification Flashcards
Account Classification
Accounts Payable
Current Liability
Account Classification
Accounts Receivable
Current Asset
Account Classification
Accumulated Depreciation-Buildings
Plant Asset-Contra
Account Classification
Accumulated Depreciation-Equipment
Plant Asset-Contra
Account Classification
Administrative Expenses
Operating Expense
Account Classification
Allowance for Doubtful Accounts
Current Asset-Contra
Account Classification
Amortization Expense
Operating Expense
Account Classification
Bad Debts Expense
Operating Expense
Account Classification
Bonds Payable
Long-Term Liability
Account Classification
Buildings
Plant Assets
Account Classification
Cash
Current Asset
Account Classification
Common Stock
Stockholder’s Equity
Account Classification
Copyright
Intangible Asset
Account Classification
Cost of Goods Sold
Cost of Goods Sold
Account Classification
Depreciation Expense
Operating Expense
Account Classification
Discount on Bonds Payable
Long-Term Liability-Contra
Account Classification
Dividends
Temporary account closed to Retained Earnings
Account Classification
Dividends Payable
Current Liability
Account Classification
Equipment
Plant Asset
Account Classification
Freight-out
Operating Expense
Account Classification
Gain on Disposal of Plant Assets
Other Income
Account Classification
Goodwill
Intangible Asset
Account Classification
Income Summary
Temporary account closed to Retained Earnings
Account Classification
Income Tax Expense
Income Tax Expense
Account Classification
Income Taxes Payable
Current Liability
Account Classification
Insurance Expense
Operating Expense
Account Classification
Interest Expense
Other Expense
Account Classification
Interest Payable
Current Liability
Account Classification
Interest Receivable
Current Asset
Account Classification
Interest Revenue
Other Income
Account Classification
Inventory(Non-Perodic System)
Current Asset
Account Classification
Inventory(Perodic System)
Current Asset & COGS
Account Classification
Land
Plant Asset
Account Classification
Loss on Disposal of Plant Assets
Other Expense
Account Classification
Maintenance and Repairs Expense
Operating Expense
Account Classification
Mortgage Payable
Long-Term Liability
Account Classification
Notes Payable
Current Liability! Long-Term Liability
Account Classification
Patent
Intangible Asset
Account Classification
Paid-in Capital in Excess of Par Value-Common Stock
Stockholders’ Equity
Account Classification
Paid-in Capitalin Excess of Par Value-Preferred Stock
Stockholders’ Equity
Account Classification
Preferred Stock
Stockholders’ Equity
Account Classification
Premium on Bonds Payable
Long-Term Liability-Contra
Account Classification
Prepaid Insurance
Current Asset
Account Classification
Prepaid Rent
Current Asset
Account Classification
Rent Expense
Operating Expense
Account Classification
Retained Earnings
Stockholders’ Equity
Account Classification
Salaries and Wages Expense
Operating Expense
Account Classification
Salaries and Wages Payable
Current Liability
Account Classification
Sales Discounts
Revenue-Contra
Account Classification
Sales Returns and Allowances
Revenue-Contra
Account Classification
Sales Revenue
Revenue
Account Classification
Selling Expenses
Operating Expense
Account Classification
Service Revenue
Revenue
Account Classification
Short-Term Investments
Current Asset
Account Classification
Supplies
Current Asset
Account Classification
Supplies Expense
Operating Expense
Account Classification
Treasury Stock-Common
Stockholders’ Equity
Account Classification
Unearned Service Revenue
Current Liability
Account Classification
Utilities Expense
Operating Expense
