Principles of Financial Accounting

Sample Lists of Accounts

Accounts Receivable

Asset

Building

Asset

Cash

Asset

Equipment

Asset

Interest Receivable

Asset

Inventory

Asset

Investments

Asset

Land

Asset

Notes Receivable

Asset

Patent

Asset

Petty Cash

Asset

Prepaid Insurance

Asset

Prepaid Rent

Asset

Supplies

Asset

Accumulated Depreciation

Contra Asset

Allowance For Doubtful Accounts

Contra Asset

Accounts Payable

Liabilty

Bonds Payable

Liability

Discount on Bonds Payable

Liability

Dividends Payable

Liability

Federal Income Tax Payable

Liability

Federal Unemployment Tax Payable

Liability

Insurance Payable

Liability

Interest Payable

Liability

Loan Payable

Liability

Medicare Tax Payable

Liability

Notes Payable

Liability

Retirement Contribution Payable

Liability

Salaries Payable

Liability

Social Security Tax Payable

Liability

State Income Tax Payable

Liability

State Employment Tax Payable

Liability

Unearned Revenue

Liability

Warranty Liability

Liability

Premium on Bonds Payable

Liability

Common Stock

Equity

Paid in Captial in Excess of Par-Common

Equity

Retained Earnings

Equity

Treasury Stock

Equity

Dividends

Equity

Dividend Income

RevenueI

Interest Income

Revenue

Investment Income

Revenue

Revenue

Revenue

Sales

Revenue

Service Revenue

Revenue

Sales Discounts

Revenue

Sales Returns

Revenue

Advertising Expense

Expense

Amortization Expense

Expense

Costs of goods sold

Expense

Depreciaton Expense

Expense

Employee Expense

Expense

Shipping Expense

Expense

Fuel Expense

Expense

Insurance Expense

Expense

Interest Expense

Expense

Miscellaneous Expense

Expense

Payroll Tax Expense

Expense

Postage Expense

Expense

Rent Expense

Expnese

Repair Expense

Expense

Salaries Expense

Expense

Service Charge

Expense

Supplies Expense

Expense

Bad Debt Expense

Expense

Utilities Expense

Expense

Warranty Expense

Expense