Chart of Accounts-Statement Type2 Flashcards

1
Q

Statement Type

Accounts Payable

A

Balance Sheet

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2
Q

Statement Type

Accounts Receivable

A

Balance Sheet

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3
Q

Statement Type

Accumulated Depreciation-Buildings

A

Balance Sheet

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4
Q

Statement Type

Accumulated Depreciation-Equipment

A

Balance Sheet

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5
Q

Statement Type

Administrative Expenses

A

Income Statement

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6
Q

Statement Type

Allowance for Doubtful Accounts

A

Balance Sheet

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7
Q

Statement Type

Amortization Expense

A

Income Statement

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8
Q

Statement Type

Bad Debts Expense

A

Income Statement

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9
Q

Statement Type

Bonds Payable

A

Balance Sheet

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10
Q

Statement Type

Buildings

A

Balance Sheet

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11
Q

Statement Type

Cash

A

Balance Sheet

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12
Q

Statement Type

Common Stock

A

Balance Sheet

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13
Q

Statement Type

Copyright

A

Balance Sheet

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14
Q

Statement Type

Cost of Goods Sold

A

Income Statement

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15
Q

Statement Type

Depreciation Expense

A

Income Statement

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16
Q

Statement Type

Discount on Bonds Payable

A

Balance Sheet

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17
Q

Statement Type

Dividends

A

Retained Earnings Statement

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18
Q

Statement Type

Dividends Payable

A

Balance Sheet

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19
Q

Statement Type

Equipment

A

Balance Sheet

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20
Q

Statement Type

Freight-out

A

Income Statement

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21
Q

Statement Type

Gain on Disposal of Plant Assets

A

Income Statement

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22
Q

Statement Type

Goodwill

A

Balance Sheet

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23
Q

Statement Type

Income Summary

A

Not Applicable

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24
Q

Statement Type

Income Tax Expense

A

Income Statement

25
# Statement Type Income Taxes Payable
Balance Sheet
26
# Statement Type Insurance Expense
Income Statement
27
# Statement Type Interest Expense
Income-Statement
28
# Statement Type Interest Payable
Balance Sheet
29
# Statement Type Interest Receivable
Balance Sheet
30
# Statement Type Interest Revenue
Income Statement
31
# Statement Type Inventory(Non-Perodic System)
Balance Sheet
32
# Statement Type Inventory(Perodic System)
Balance Sheet & Income Statement
33
# Statement Type Land
Balance Sheet
34
# Statement Type Loss on Disposal of Plant Assets
Income Statement
35
# Statement Type Maintenance and Repairs Expense
Income Statement Debit
36
# Statement Type Mortgage Payable
Balance Sheet
37
# Statement Type Notes Payable
Balance Sheet
38
# Statement Type Patent
Balance Sheet
39
# Statement Type Paid-in Capital in Excess of Par Value-Common Stock
Balance Sheet
40
# Statement Type Paid-in Capitalin Excess of Par Value-Preferred Stock
Balance Sheet
41
# Statement Type Preferred Stock
Balance Sheet
42
# Statement Type Premium on Bonds Payable
Balance Sheet
43
# Statement Type Prepaid Insurance
Balance Sheet
44
# Statement Type Prepaid Rent
Balance Sheet
45
# Statement Type Rent Expense
Income Statement
46
# Statement Type Retained Earnings
Balance Sheet and Retained Credit Earnings Statement
47
# Statement Type Salaries and Wages Expense
Income Statement
48
# Statement Type Salaries and Wages Payable
Balance Sheet
49
# Statement Type Sales Discounts
Income Statement
50
# Statement Type Sales Returns and Allowances
Income Statement
51
# Statement Type Sales Revenue
Income Statement
52
# Statement Type Selling Expenses
Income Statement
53
# Statement Type Service Revenue
Income Statement
54
# Statement Type Short-Term Investments
Balance Sheet
55
# Statement Type Supplies
Balance Sheet
56
# Statement Type Supplies Expense
Income Statement
57
# Statement Type Treasury Stock-Common
Balance Sheet
58
# Statement Type Unearned Service Revenue
Balance Sheet
59
# Statement Type Utilities Expense
Income Statement