Chart of Accounts

Cash - Assets

Patents -Assets

Accounts -Assets

Receivable -Assets

Allowance for Doubtful Accounts -Assets

Interest Receivable -Assets

Inventory -Assets

Supplies -Assets

Prepaid Insurance -Assets

Prepaid Rent -Assets

Land -Assets

Equipment -Assets

Accumulated -Assets

Depreciation -Assets

Equipment -Assets

Buildings -Assets

Accumulated -Assets

Depreciation—Buildings -Assets

Copyrights -Assets

Goodwill -Assets

Notes Payable-Liabilities

Accounts Payable-Liabilities

Unearned Service Revenue-Liabilities

Salaries and Wages Payable-Liabilities

Interest Payable-Liabilities

Dividends Payable-Liabilities

Income Taxes Payable-Liabilities

Bonds Payable-Liabilities

Discount on Bonds Payable-Liabilities

Premium on Bonds Payable-Liabilities

Mortgage Payable-Liabilities

Common Stock-Stockholders’ Equity

Paid-in Capital in Excess of Par Value-Common Stock-Stockholders’ Equity

Preferred Stock-Stockholders’ Equity

Paid-in Capital in Excess of Par Value-Preferred Stock-Stockholders’ Equity

Treasury Stock-Stockholders’ Equity

Retained Earnings-Stockholders’ Equity

Dividends-Stockholders’ Equity

Income Summary-Stockholders’ Equity

Service Revenue-Revenues

Sales Revenue-Revenues

Sales Discounts-Revenues

Sales Returns and Allowances-Revenues

Interest Revenue-Revenues

Gain on Disposal of Plant Assets-Revenues

Administrative Expenses-Expenses

Amortization Expense-Expenses

Bad Debt Expense-Expenses

Cost of Goods Sold-Expenses

Depreciation Expense-Expenses

Freight-Out-Expenses

Income Tax Expense-Expenses

Insurance Expense-Expenses

Interest Expense-Expenses

Loss on Disposal of Plant Assets-Expenses

Maintenance and Repairs Expense-Expenses

Rent Expense-Expenses

Salaries and Wages Expense-Expenses

Selling Expenses-Expenses

Supplies Expense-Expenses

Utilities Expense-Expenses