Debit/Credit Normal Flashcards
(42 cards)
1
Q
cash
A
debit
2
Q
inventory
A
debit
3
Q
accounts receivable
A
debit
4
Q
allowance for doubtful accounts
A
credit
5
Q
notes receivable
A
debit
6
Q
interest receivable
A
debit
7
Q
prepaid rent
A
debit
8
Q
intangible assets
A
debit
9
Q
property, plant, and equipment
A
debit
10
Q
accumulated depreciation
A
credit
11
Q
accounts payable
A
credit
12
Q
unearned revenue
A
credit
13
Q
income tax payable
A
credit
14
Q
current debt
A
credit
15
Q
long-term debit
A
credit
16
Q
common stock
A
credit
17
Q
retained earning
A
credit
18
Q
revenue
A
credit
19
Q
interest revenue
A
credit
20
Q
cost of goods sold
A
debit
21
Q
bad debt expense
A
debit
22
Q
depreciation expense
A
debit
23
Q
rent expense
A
debit
24
Q
goodwill
A
debit
25
gift card liability
credit
26
dividend payable
credit
27
note payable
credit
28
bonds payable
credit
29
bond discout
debit
30
bond premium
credit
31
preferred stock
credit
32
additional paid-in capital
credit
33
additional paid-in capital - treasury
credit
34
treasury stock
debit
35
stock dividend distributable
credit
36
cash dividend
debit
37
stock dividend
debit
38
breakage revenue
credit
39
gain on sale of PPE
credit
40
interest expense
debit
41
impairment loss
debit
42
loss on sale of PPE
debit