Chart of Accounts
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Created by:
blackiechan55 on May 23, 2011
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73 terms
Terms | Definitions |
|---|---|
 Cash | Asset, BS, Real, Dr |
| Cash equivalents | Asset, BS, Real, Dr |
| Trading & Available-for-sale Securities | Asset, BS, Real, Dr |
| Accounts or Trade Receivables | Asset, BS, Real, Dr |
| Allowance for Doubtful Accounts | Contra Asset, BS, Real, Cr |
| Inventory or Merchandise | Asset, BS, Real, Dr |
| Purchase Discounts or Purchase Returns & Allowances | Contra Asset, BS, Real, Cr |
| Purchases | Asset, BS, Real, Dr |
| Prepaid Expenses (Supplies, prepaid insurance, rent) | Asset, BS, Real, Dr |
| Notes Receivable | Asset, BS, Real, Dr |
| Held-to-Maturity Securities | Asset, BS, Real, Dr |
| Property, Plant & Equipment | Asset, BS, Real, Dr |
| Land | Asset, BS, Real, Dr |
| Building | Asset, BS, Real, Dr |
| Equipment | Asset, BS, Real, Dr |
| Vehicles or Transportation | Asset, BS, Real, Dr |
| Furniture & Fixtures | Asset, BS, Real, Dr |
| Accumulated Depreciation | Contra Asset, BS, Real, Cr |
| Goodwill | Asset, BS, Real, Dr |
| Patents & Copyrights | Asset, BS, Real, Dr |
| Licenses, Franchises and other legal rights | Asset, BS, Real, Dr |
| Accumulated Amortization | Contra Asset, BS, Real, Cr |
| Deferred Tax (A) | Asset, BS, Real, Dr |
| Accounts Payable | Liabilities, BS, Real, Cr |
| Unearned Revenue (unearned fees) | Liabilities, BS, Real, Cr |
| Interest or Dividends Payable | Liabilities, BS, Real, Cr |
| Income Tax Payable | Liabilities, BS, Real, Cr |
| Salaries or Wages Payable | Liabilities, BS, Real, Cr |
| Deposits | Liabilities, BS, Real, Cr |
| Notes Payable | Liabilities, BS, Real, Cr |
| Mortgage Payable | Liabilities, BS, Real, Cr |
| Bonds Payable | Liabilities, BS, Real, Cr |
| Premium on Bonds Payable | Liabilities, BS, Real, Cr |
| Discount on Bonds Payable | Contra Liabilities, BS, Real, Dr |
| Warranty Payable | Liabilities, BS, Real, Cr |
| Deferred Tax Liability | Liabilities, BS, Real, Cr |
| Common Stock | SH Equity, BS, Real, Cr |
| Additional-paid-in-capital Common Stock | SH Equity, BS, Real, Cr |
| Preferred Stock | SH Equity, BS, Real, Cr |
| Additional-paid-in-capital preferred stock | SH Equity, BS, Real, Cr |
| Retained Earnings | SH Equity, BS, Real, Cr |
| Treasury Stock | Contra SH Equity, BS, Real, Dr |
| Sales | Revenue, IS, Nominal, Cr |
| Sales Discounts or Sales Returns & Allowances | Contra Revenue, IS, Nominal, Dr |
| Fees | Revenue, IS, Nominal, Cr |
| Interest or Dividend (R) | Revenue, IS, Nominal, Cr |
| Rent or Lease (R) | Revenue, IS, Nominal, Cr |
| Gain on something | Revenue, IS, Nominal, Cr |
| Cost of Goods Sold or Cost of Sales | Expenses, IS, Nominal, Dr |
| Supply or Rent or Insurance (E) | Expenses, IS, Nominal, Dr |
| Bad Debt or Warranty (E) | Expenses, IS, Nominal, Dr |
| Depreciation, Amortization, or Depletion Expense | Expenses, IS, Nominal, Dr |
| Salaries or Wage (E) | Expenses, IS, Nominal, Dr |
| Research & Development (E) | Expenses, IS, Nominal, Dr |
| Selling, Marketing or Advertising (E) | Expenses, IS, Nominal, Dr |
| General, Administrative or Miscellaneous (E) | Expenses, IS, Nominal, Dr |
| Interest Expense or Income Tax (E) | Expenses, IS, Nominal, Dr |
| Loss on something | Expenses, IS, Nominal, Dr |
| Dividends | Dividends, RE Stmnt, Nominal, Dr |
| Construction in Process | Asset, BS, Real, Dr |
| Billing on Construction in Process | Contra Asset, BS, Real, Cr |
| Pension (A) | Asset, BS, Real, Dr |
| Pension (L) | Liabilities, BS, Real, Cr |
| Deposits or Advance | Liabilities, BS, Real, Cr |
| Deferred Gross Profit on Installment Sales | Liabilities, BS, Real, Cr |
| Deferred Tax (L) | Liabilities, BS, Real, Cr |
| Accumulated Other Comprehensive Gain | SH Equity, BS, Real, Cr |
| Accumulated Other Comprehensive Loss | Contra SH Equity, BS, Real, Dr |
| Unrealized Holding Gain | SH Equity, BS, Real, Cr |
| Unrealized Holding Loss | Contra SH Equity, BS, Real, Dr |
| Unrealized Holding Gain (income) | Revenue, IS, Nominal, Cr |
| Unrealized Holding Loss (income) | Contra Revenue, IS, Nominal, Dr |
| Employee Benefits | Expenses, IS, Nominal, Dr |
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