Accounts Flashcards by Sarah Parker

Q

cash

A

current assets

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Q

inventory

A

current assets

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Q

accounts receivable

A

current assets

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Q

allowance for doubtful accounts

A

current assets

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Q

notes receivable

A

current assets

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Q

interest receivable

A

current assets

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Q

prepaid rent

A

current assets

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Q

intangible assets

A

noncurrent assets

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Q

PPE, net

A

PPE + Accumulated Depreciation

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Q

PPE

A

noncurrent assets

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Q

Accumulated depreciation

A

noncurrent assets

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Q

accounts receivable, net

A

accounts receivable + allowance for doubtful accounts

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Q

accounts payable

A

current liabilities

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Q

unearned revenue

A

current liabilities

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Q

income tax payable

A

current liabilities

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Q

current debt

A

current liabilities

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Q

long-term debt

A

noncurrent liabilities

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Q

common stock

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A

equity

Q

retained earning

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A

equity

Q

revenue

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A

income statement

Q

interest revenue

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A

income statement

Q

cost of goods sold

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A

expenses

Q

bad debt expense

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A

expenses

Q

depreciation expense

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A

expenses

rent expense

expenses

goodwill

noncurrent assets

gift card liability

current liabilities

dividend payable

current liabilities

note payable

noncurrent liabilities

bonds payable

noncurrent liabilities

bond discount

noncurrent liabilities

bond premium

noncurrent liabilities

preferred stock

equity

additional paid-in capital

equity

additional paid-in capital - treasury

equity

treasury stock

equity

stock dividend distributable

equity

cash dividend

equity

stock divident

equity

breakage revenue

income statement

gain on sale of PPE

income statement

interest expense

expenses

impairment loss

expenses

loss on sale of PPE

expenses