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Chart of Accounts Account Classification Financial Statement Normal Balance A Accounts Payable Accounts Receivable Accumulated Depletion Accumulated Depreciation Administrative Expenses Advertising Expense Allowance for Bad Debts Amortization Expense Current Liability Current Asset Long-term Asset - Contra Plant Asset - Contra Operating Expense Operating Expense Current Asset - Contra Operating Expense B Balance Sheet Balance Sheet Balance Sheet Balance Sheet Income Statement Income Statement Balance Sheet Income Statement Credit Debit Credit Credit Debit Debit Credit Debit Bad Debts Expense Bank Expense Bonds Payable Building Operating Expense Operating Expense Long-term Liability Plant Asset C Current Asset Revenue or Expense Stockholder's Equity Stockholder's Equity Intangible Asset Cost of Goods Sold Operating Expense D Income Statement Income Statement Balance Sheet Balance Sheet Debit Debit Credit Debit Balance Sheet Income Statement Balance Sheet Balance Sheet Balance Sheet Income Statement Income Statement Debit Debit/Credit Credit Credit Debit Debit Debit Operating Expense Operating Expense Operating Expense Long-term Liability - Contra Other Revenue Temporary Account - Closed to Retained Earnings Current Liability E Operating Expense Current Liability Income Statement Income Statement Income Statement Balance Sheet Income Statement Statement of Retained Earnings Balance Sheet Debit Debit Debit Debit Credit Debit Income Statement Balance Sheet Debit Credit Cash Cash Short & Over Common Stock Common Stock Dividend Distributable Copyright Cost of Goods Sold Credit Card Expense Delivery Expense Depletion Expense Depreciation Expense Discount on Bonds Payable Dividend Revenue Dividends Dividends Payable Employee Bonus Expense Employee Bonus Payable Credit 1 Chart of Accounts Account Employee Income Taxes Payable Equipment Estimated Warranty Payable Classification Current Liability Plant Asset Current Liability Financial Statement Normal Balance Balance Sheet Balance Sheet Balance Sheet Credit Debit Credit F Fair Value Adjustment - Available-for-Sale Long-term Asset Adjunct/Contra Balance Sheet Debit/Credit Fair Value Adjustment - Trading Long-term Asset Adjunct/Contra Balance Sheet Debit/Credit Current Liability Current Liability Current Liability Intangible Asset Cost of Goods Sold Plant Asset G Other Revenue Other Revenue Intangible Asset I Temporary Account - Closed to Retained Earnings Balance Sheet Balance Sheet Balance Sheet Balance Sheet Income Statement Balance Sheet Credit Credit Credit Debit Debit Debit Income Statement Income Statement Balance Sheet Credit Credit Debit Not Applicable Dependent upon Net Income or Net Loss Income Tax Expense Current Liability Operating Expense Other Expense Current Liability Current Asset Other Revenue L Plant Asset Plant Asset Long-term Asset Long-term Asset Income Statement Balance Sheet Income Statement Income Statement Balance Sheet Balance Sheet Income Statement Debit Credit Debit Debit Credit Debit Credit Balance Sheet Balance Sheet Balance Sheet Balance Sheet Debit Debit Debit Debit Federal Unemployment Taxes Payable FICA - Medicare Taxes Payable FICA - OASDI Taxes Payable Franchise Freight In Furniture Gain on Disposal Gain on Retirement of Bonds Payable Goodwill Income Summary Income Tax Expense Income Taxes Payable Insurance Expense Interest Expense Interest Payable Interest Receivable Interest Revenue Land Land Improvements Long-term Investments - Available-for-Sale Long-term Investments - Corporation, Inc. 2 Chart of Accounts Account Long-term Investments - Held-to-Maturity Loss on Disposal Merchandise Inventory Mortgages Payable Natural Resources Notes Payable Notes Receivable Office Furniture Office Supplies Paid-In Capital From Treasury Stock Transactions Paid-In Capital in Excess of Par - Common Paid-In Capital in Excess of Par - Preferred Paid-In Capital in Excess of Stated - Common Patent Payroll Tax Expense Petty Cash Preferred Stock Premium on Bonds Payable Prepaid Insurance Prepaid Rent Purchases Purchase Discounts Purchase Returns and Allowances Rent Expense Rent Payable Repairs and Maintenance Expense Classification Long-term Asset Other Expense M Current Asset Long-term Liability N Long-term Asset Current or Long-term Liability Current or Long-term Asset O Plant Asset Current Asset P Financial Statement Normal Balance Balance Sheet Income Statement Debit Debit Balance Sheet Balance Sheet Debit Credit Balance Sheet Balance Sheet Balance Sheet Debit Credit Debit Balance Sheet Balance Sheet Debit Debit Stockholder's Equity Balance Sheet Credit Stockholder's Equity Stockholder's Equity Stockholder's Equity Intangible Asset Operating Expense Current Asset Stockholder's Equity Long-term Liability - Adjunct Current Asset Current Asset Cost of Goods Sold Cost of Goods Sold – Contra Cost of Goods Sold – Contra R Operating Expense Current Liability Operating Expense Balance Sheet Balance Sheet Balance Sheet Balance Sheet Income Statement Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Income Statement Income Statement Income Statement Credit Credit Credit Debit Debit Debit Credit Credit Debit Debit Debit Credit Credit Income Statement Balance Sheet Income Statement Debit Credit Debit 3 Chart of Accounts Account Classification Retained Earnings Stockholder's Equity Revenue From Investments Other Revenue Salaries (and Wages) Expense Salaries (and Wages) Payable Sales Discounts Sales Returns and Allowances Sales Revenue Sales Tax Payable Service Revenue Short-term Investments State Unemployment Taxes Payable Supplies Expense Trademark Treasury Stock - Common Truck Unearned Revenue Unrealized Holding Gain - Available-for-Sale Unrealized Holding Gain - Trading Unrealized Holding Loss - Available-for-Sale Unrealized Holding Loss - Trading Utilities Expense Utilities Payable Vacation Benefits Expense Vacation Benefits Payable Warranty Expense S Operating Expense Current Liability Revenue - Contra Revenue - Contra Revenue Current Liability Revenue Current Asset Current Liability Operating Expense T Intangible Asset Stockholder's Equity - Contra Plant Asset U Current Liability Stockholder's Equity Other Revenue Stockholder's Equity Other Expense Operating Expense Current Liability V Operating Expense Current Liability W Operating Expense Financial Statement Balance Sheet and Statement of Retained Earnings Income Statement Normal Balance Credit Credit Income Statement Balance Sheet Income Statement Income Statement Income Statement Balance Sheet Income Statement Balance Sheet Balance Sheet Income Statement Debit Credit Debit Debit Credit Credit Credit Debit Credit Debit Balance Sheet Balance Sheet Balance Sheet Debit Debit Debit Balance Sheet Balance Sheet Income Statement Balance Sheet Income Statement Income Statement Balance Sheet Credit Credit Credit Debit Debit Debit Credit Income Statement Balance Sheet Debit Credit Income Statement Debit 4
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