Chart of Accounts-Statement Type2 Flashcards

1
Q

Statement Type

Accounts Payable

A

Balance Sheet

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2
Q

Statement Type

Accounts Receivable

A

Balance Sheet

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3
Q

Statement Type

Accumulated Depreciation-Buildings

A

Balance Sheet

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4
Q

Statement Type

Accumulated Depreciation-Equipment

A

Balance Sheet

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5
Q

Statement Type

Administrative Expenses

A

Income Statement

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6
Q

Statement Type

Allowance for Doubtful Accounts

A

Balance Sheet

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7
Q

Statement Type

Amortization Expense

A

Income Statement

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8
Q

Statement Type

Bad Debts Expense

A

Income Statement

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9
Q

Statement Type

Bonds Payable

A

Balance Sheet

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10
Q

Statement Type

Buildings

A

Balance Sheet

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11
Q

Statement Type

Cash

A

Balance Sheet

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12
Q

Statement Type

Common Stock

A

Balance Sheet

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13
Q

Statement Type

Copyright

A

Balance Sheet

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14
Q

Statement Type

Cost of Goods Sold

A

Income Statement

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15
Q

Statement Type

Depreciation Expense

A

Income Statement

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16
Q

Statement Type

Discount on Bonds Payable

A

Balance Sheet

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17
Q

Statement Type

Dividends

A

Retained Earnings Statement

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18
Q

Statement Type

Dividends Payable

A

Balance Sheet

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19
Q

Statement Type

Equipment

A

Balance Sheet

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20
Q

Statement Type

Freight-out

A

Income Statement

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21
Q

Statement Type

Gain on Disposal of Plant Assets

A

Income Statement

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22
Q

Statement Type

Goodwill

A

Balance Sheet

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23
Q

Statement Type

Income Summary

A

Not Applicable

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24
Q

Statement Type

Income Tax Expense

A

Income Statement

25
Q

Statement Type

Income Taxes Payable

A

Balance Sheet

26
Q

Statement Type

Insurance Expense

A

Income Statement

27
Q

Statement Type

Interest Expense

A

Income-Statement

28
Q

Statement Type

Interest Payable

A

Balance Sheet

29
Q

Statement Type

Interest Receivable

A

Balance Sheet

30
Q

Statement Type

Interest Revenue

A

Income Statement

31
Q

Statement Type

Inventory(Non-Perodic System)

A

Balance Sheet

32
Q

Statement Type

Inventory(Perodic System)

A

Balance Sheet & Income Statement

33
Q

Statement Type

Land

A

Balance Sheet

34
Q

Statement Type

Loss on Disposal of Plant Assets

A

Income Statement

35
Q

Statement Type

Maintenance and Repairs Expense

A

Income Statement Debit

36
Q

Statement Type

Mortgage Payable

A

Balance Sheet

37
Q

Statement Type

Notes Payable

A

Balance Sheet

38
Q

Statement Type

Patent

A

Balance Sheet

39
Q

Statement Type

Paid-in Capital in Excess of Par Value-Common Stock

A

Balance Sheet

40
Q

Statement Type

Paid-in Capitalin Excess of Par Value-Preferred Stock

A

Balance Sheet

41
Q

Statement Type

Preferred Stock

A

Balance Sheet

42
Q

Statement Type

Premium on Bonds Payable

A

Balance Sheet

43
Q

Statement Type

Prepaid Insurance

A

Balance Sheet

44
Q

Statement Type

Prepaid Rent

A

Balance Sheet

45
Q

Statement Type

Rent Expense

A

Income Statement

46
Q

Statement Type

Retained Earnings

A

Balance Sheet and Retained Credit Earnings Statement

47
Q

Statement Type

Salaries and Wages Expense

A

Income Statement

48
Q

Statement Type

Salaries and Wages Payable

A

Balance Sheet

49
Q

Statement Type

Sales Discounts

A

Income Statement

50
Q

Statement Type

Sales Returns and Allowances

A

Income Statement

51
Q

Statement Type

Sales Revenue

A

Income Statement

52
Q

Statement Type

Selling Expenses

A

Income Statement

53
Q

Statement Type

Service Revenue

A

Income Statement

54
Q

Statement Type

Short-Term Investments

A

Balance Sheet

55
Q

Statement Type

Supplies

A

Balance Sheet

56
Q

Statement Type

Supplies Expense

A

Income Statement

57
Q

Statement Type

Treasury Stock-Common

A

Balance Sheet

58
Q

Statement Type

Unearned Service Revenue

A

Balance Sheet

59
Q

Statement Type

Utilities Expense

A

Income Statement