Account Normal Balances Flashcards
(54 cards)
1
Q
Cash
A
Debit
2
Q
Petty Cash
A
Debit
3
Q
Accounts Receivable
A
Debit
4
Q
Interest Receivable
A
Debit
5
Q
Rent Receivable
A
Debit
6
Q
Inventory
A
Debit
7
Q
Supplies
A
Debit
8
Q
Prepaid Insurance
A
Debit
9
Q
Prepaid Rent
A
Debit
10
Q
Land
A
Debit
11
Q
Equipment
A
Debit
12
Q
Buildings
A
Debit
13
Q
Vehicles
A
Debit
14
Q
Investments
A
Debit
15
Q
Notes Receivable
A
Debit
16
Q
Accounts Payable
A
Credit
17
Q
Notes Payable
A
Credit
18
Q
Salaries & Wages Payable
A
Credit
19
Q
Income Taxes Payable
A
Credit
20
Q
Interest Payable
A
Credit
21
Q
Dividends Payable
A
Credit
22
Q
Bonds Payable
A
Credit
23
Q
Mortgage Payable
A
Credit
24
Q
Credit Card Payable
A
Credit
25
Sales Tax Payable
Credit
26
Unearned Revenue
Credit
27
Warranty Liability
Credit
28
Capital
Credit
29
Service Revenue
Credit
30
Sales
Credit
31
Interest Income
Credit
32
Rent Revenue
Credit
33
Advertising Expense
Debit
34
Amortization Expense
Debit
35
Bad Debt Expense
Debit
36
Depreciation Expense
Debit
37
Income Tax Expense
Debit
38
Insurance Expense
Debit
39
Rent Expense
Debit
40
Interest Expense
Debit
41
Salaries & Wages Expense
Debit
42
Supplies Expense
Debit
43
Utilities Expense
Debit
44
Repairs Expense
Debit
45
Payroll Tax Expense
Debit
46
Warranty Expense
Debit
47
Cost of Goods Sold
Debit
48
Withdrawals
Debit
49
Accumulated Depreciation
Credit
50
Sales Returns & Allowances
Debit
51
Sales Discounts
Debit
52
Purchase Returns & Allowances
Credit
53
Purchase Discounts
Credit
54
Allowance for Doubtful Accounts
Credit
