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QCE Accounting External > Fully Classified Accounts > Flashcards

Fully Classified Accounts Flashcards

1
Q

Sales

A

Operating Revenue

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2
Q

Sales Returns and Allowances

A

Operating Revenue

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3
Q

Service Fees Revenue

A

Operating Revenue

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4
Q

Commission Revenue

A

Operating Revenue

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5
Q

Dividends Revenue

A

Operating Revenue

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6
Q

Interest Revenue

A

Operating Revenue

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7
Q

Rent Revenue

A

Operating Revenue

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8
Q

Gain on Sale of Non-current Assets

A

Operating Revenue

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9
Q

Purchases

A

Cost of Sales

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10
Q

Purchases Returns and Allowances

A

Cost of Sales

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11
Q

Cartage on Purchases

A

Cost of Sales

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12
Q

Customs Duty

A

Cost of Sales

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13
Q

Packaging Expenses

A

Cost of Sales

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14
Q

Cost of Goods Sold

A

Cost of Sales

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15
Q

Inventory Adjustment

A

Cost of Sales

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16
Q

Supplies Expense

A

Cost of Services

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17
Q

Advertising

A

Selling Expenses

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18
Q

Cartage on Sales

A

Selling Expenses

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19
Q

Delivery Vehicle Expenses

A

Selling Expenses

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20
Q

Depreciation on Delivery Vehicle

A

Selling Expenses

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21
Q

Sales Salaries

A

Selling Expenses

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22
Q

Sales Commission

A

Selling Expenses

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23
Q

Accounting Fees

A

Administrative Expenses

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24
Q

Consultancy Fees

A

Administrative Expenses

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25
Depreciation on Buildings
Administrative Expenses
26
Depreciation on Equipment
Administrative Expenses
27
Depreciation on Furniture
Administrative Expenses
28
Depreciation on Motor Vehicles
Administrative Expenses
29
Electricity
Administrative Expenses
30
Insurance
Administrative Expenses
31
Motor Vehicle Expenses
Administrative Expenses
32
Office Expenses
Administrative Expenses
33
Office Wages and Salaries
Administrative Expenses
34
Postage
Administrative Expenses
35
Rates
Administrative Expenses
36
Rent Expense
Administrative Expenses
37
Repairs and Maintenance
Administrative Expenses
38
Stationery
Administrative Expenses
39
Sundry Expenses
Administrative Expenses
40
Superannuation Expense
Administrative Expenses
41
Telephone and Internet Expense
Administrative Expenses
42
Travel Expenses
Administrative Expenses
43
Wages and Salaries
Administrative Expenses
44
Loss on Disposal of Non-current Assets
Administrative Expenses
45
Bad and Doubtful Debts
Finance Expenses
46
Bank Charges
Finance Expenses
47
Credit/Debit Card Fees
Finance Expenses
48
Interest Expense
Finance Expenses
49
Petty Cash
Current Assets
50
Cash in Hand
Current Assets
51
Cash at Bank
Current Assets
52
Accounts Receivable Control
Current Assets
53
Provision for Doubtful Debts
Current Assets
54
Other Receivables
Current Assets
55
Inventories
Current Assets
56
Supplies
Current Assets
57
Accrued Revenues
Current Assets
58
Prepaid Insurance
Current Assets
59
Prepaid Expenses
Current Assets
60
Bonds
Other Financial Assets
61
Debentures
Other Financial Assets
62
Loans
Other Financial Assets
63
Shares
Other Financial Assets
64
Cash Investment
Other Financial Assets
65
Furniture
Property Plant and Equipment
66
Accumulated Depreciation on Furniture
Property Plant and Equipment
67
Delivery Vehicles
Property Plant and Equipment
68
Accumulated Depreciation on Delivery Vehicles
Property Plant and Equipment
69
Motor Vehicles
Property Plant and Equipment
70
Accumulated Depreciation on Motor Vehicles
Property Plant and Equipment
71
Equipment
Property Plant and Equipment
72
Accumulated Depreciation on Equipment
Property Plant and Equipment
73
Buildings
Property Plant and Equipment
74
Accumulated Depreciation on Buildings
Property Plant and Equipment
75
Land
Property Plant and Equipment
76
Goodwill
Intangibles
77
Patents
Intangibles
78
Other Non-current Assets
Non-current Assets
79
Accounts Payable Control
Current Liabilities
80
Other Payables
Current Liabilities
81
GST Clearing (Payable)
Current Liabilities
82
GST Collected
Current Liabilities
83
GST Credits Received
Current Liabilities
84
Short-term Loan
Current Liabilities
85
Accrued Expenses
Current Liabilities
86
Unearned Revenues
Current Liabilities
87
Loan | (From Bank)
Non-current Liabilities
88
Mortgage
Non-current Liabilities
89
Capital
Owners Equity
90
Drawings
Owners Equity
91
Profit or Loss Summary
Owners Equity

QCE Accounting External (2 decks)

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