Financial Accounting - List of Accounts

Cash

Balance Sheet - Current Asset

Accounts Receivable

Balance Sheet - Current Asset

Prepaid Rent

Balance Sheet - Current Asset

Prepaid Insurance

Balance Sheet - Current Asset

Inventory

Balance Sheet - Current Asset

Land

Balance Sheet - Noncurrent Asset

Buildings

Balance Sheet - Noncurrent Asset

Equipment

Balance Sheet - Noncurrent Asset

Patents

Balance Sheet - Noncurrent Asset

Goodwill

Balance Sheet - Noncurrent Asset

Accumulated Depreciation

Balance Sheet - is listed under the long-term asset

Accumulated Ammortization

Balance Sheet - is listed under the long-term asset

Accounts Payable

Balance Sheet - Current Liability

Rent Payable

Balance Sheet - Current Liability

Salaries Payable

Balance Sheet - Current Liability

Accrued Expenses

Balance Sheet - Current Liability

Interest Payable

Balance Sheet - Current Liability

Utilities Payable

Balance Sheet - Current Liability

Short-term Note Payable

Balance Sheet - Current Liability

Note Payable

Balance Sheet - Noncurrent Liability

Loan Payable

Balance Sheet - Noncurrent Liability

Bonds Payable

Balance Sheet - Noncurrent Liability

Retained Earnings

Balance Sheet - Shareholder’s Equity

Common Stock

Balance Sheet - Shareholder’s Equity

Sales Revenue

Income Statement - first line on income statement

Interest Revenue

Income Statement - After operating income

Rent Revenue

Income Statement - Usually after operating income in Other section

Cost of Goods Sold

Income Statement - After Sales to calculate gross profit

Bank Charges

Income Statement - Operating Expenses

Charitable Contributions

Income Statement - Operating Expenses

Commissions

Income Statement - Operating Expenses

Depreciation Expense

Income Statement - Operating Expenses

Rent Expense

Income Statement - Operating Expenses

Insurance Expense

Income Statement - Operating Expenses

Utilities Expense

Income Statement - Operating Expenses

Dues & Subscriptions

Income Statement - Operating Expenses

Interest Expense

Income Statement - After operating income in Other section

Legal & Professional Fees

Income Statement - Operating Expenses

Accounting Fees

Income Statement - Operating Expenses

Meals and Entertainment

Income Statement - Operating Expenses

General and Admin Expense

Income Statement - Operating Expenses

Phone Expense

Income Statement - Operating Expenses

Office Expense

Income Statement - Operating Expenses

Income Tax Expense

Income Statement - After operating income in Other section

Payroll Expenses

Income Statement - Operating Expenses

Salaries Expense

Income Statement - Operating Expenses

Amortization Expense

Income Statement - Operating Expenses

Other Expenses

Income Statement - Operating Expenses

Cash flows from Operating Activities

Cash Flow

Cash flows from Investing Activities

Cash Flow

Cash flows from Financing Activities

Cash Flow