BPA Flashcards
(46 cards)
0
Q
Petty Cash
A
DR
1
Q
Cash
A
DR
2
Q
Accounts Receivable
A
DR
3
Q
Allowance for Uncollectible Accounts
A
CR
4
Q
Merchandise Inventroy
A
DR
5
Q
Supplies Office
A
DR
6
Q
Supplies Store
A
DR
7
Q
Prepaid Insurance
A
DR
8
Q
Notes Receivable
A
DR
9
Q
Interest Receivable
A
DR
10
Q
Office Equipment
A
DR
11
Q
Accumulated Depreciation- office equient
A
CR
12
Q
Supplies Equipment
A
DR
13
Q
Accumulated Depreciation- Store equipment
A
CR
14
Q
Accounts Payable
A
CR
15
Q
Sales tax payable
A
CR
16
Q
Employee Income tax payable
A
CR
17
Q
Social security tax payable
A
CR
18
Q
Medicare tax payable
A
CR
19
Q
Medical Insurance Payable
A
CR
20
Q
Retirement Benefits Payable
A
CR
21
Q
Unemployment tax payable- federal
A
CR
22
Q
Unemployment tax payable-state
A
CR
23
Q
Federal Income Tax payable
A
CR
24
Dividends payable
CR
25
Capital Stock
CR
26
Owners capital
CR
27
Paid-in capital in excess of Par
CR
28
Retained Earnings
CR
29
Dividens
DR
30
Owners Drawing
DR
31
Income summary
Lol depends
32
Sales
CR
33
Sales discount
DR
34
Sales returns and allowances
DR
35
Purchases
DR
36
Purchases Discounts
CR
37
Purchases returns and Allowances
CR
38
Advertising Exp
DR
39
Cash short and over
DR
40
Depreciation Exp - office equipment
DR
41
Insurance Exp
DR
42
Rent Exp
DR
43
Salary Exp
DR
44
Federal income tax Exp
DR
45
Interest Income
CR
