Debit/Credit Normal Flashcards

(42 cards)

1
Q

cash

A

debit

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2
Q

inventory

A

debit

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3
Q

accounts receivable

A

debit

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4
Q

allowance for doubtful accounts

A

credit

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5
Q

notes receivable

A

debit

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6
Q

interest receivable

A

debit

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7
Q

prepaid rent

A

debit

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8
Q

intangible assets

A

debit

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9
Q

property, plant, and equipment

A

debit

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10
Q

accumulated depreciation

A

credit

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11
Q

accounts payable

A

credit

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12
Q

unearned revenue

A

credit

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13
Q

income tax payable

A

credit

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14
Q

current debt

A

credit

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15
Q

long-term debit

A

credit

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16
Q

common stock

A

credit

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17
Q

retained earning

18
Q

revenue

19
Q

interest revenue

20
Q

cost of goods sold

21
Q

bad debt expense

22
Q

depreciation expense

23
Q

rent expense

24
Q

goodwill

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