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Chart of Accounts
different types of accounts
54
Accounting
Undergraduate 1
09/03/2015
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Term
Assets
 Definition
Cash
Term
Assets
 Definition
Accounts Receivable
Term
Assets
 Definition
Allowance for Doubtful Accounts
Term
Assets
 Definition
Interest Receivable
Term
Assets
 Definition
Inventory
Term
Assets
 Definition
Supplies
Term
Assets
 Definition
Prepaid Insurance
Term
Assets
 Definition
Land
Term
Assets
 Definition
Equipment
Term
Assets
 Definition
Accumulated Depreciation - Equipment
Term
Assets
 Definition
Accumulated Depreciation - Buildings
Term
Assets
 Definition
Buildings
Term
Assets
 Definition
Copyrights
Term
Assets
 Definition
Goodwill
Term
Assets
 Definition
Patents
Term
Liabilities
 Definition
Notes Payable
Term
Liabilities
 Definition
Accounts Payable
Term
Liabilities
 Definition
Unearned Service Revenue
Term
Liabilities
 Definition
Salaries and Wages Payable
Term
Liabilities
 Definition
Interest Payable
Term
Liabilities
 Definition
Dividends Payable
Term
Liabilities
 Definition
Income Taxes Payable
Term
Liabilities
 Definition
Bonds Payable
Term
Liabilities
 Definition
Discount on Bonds Payable
Term
Liabilities
 Definition
Premium on Bonds Payable
Term
Liabilities
 Definition
Mortgage Payable
Term
Stockholders' Equity
 Definition
Common Stock
Term
Stockholders' Equity
 Definition
Paid-in Capital in Excess of Par - Common Stock
Term
Stockholders' Equity
 Definition
Treasury Stock
Term
Stockholders' Equity
 Definition
Retained Earnings
Term
Stockholders' Equity
 Definition
Dividends
Term
Stockholders' Equity
 Definition
Income Summary
Term
Revenues
 Definition
Service Revenue
Term
Revenues
 Definition
Sales Revenue
Term
Revenues
 Definition
Sales Discounts
Term
Revenues
 Definition
Sales Returns and Allowances
Term
Revenues
 Definition
Interest Revenue
Term
Revenues
 Definition
Gain on Disposal of Plant Assets
Term
Expenses
 Definition
Administrative Expenses
Term
Expenses
 Definition
Amortization Expense
Term
Expenses
 Definition
Bad Debt Expense
Term
Expenses
 Definition
Cost of Goods Sold
Term
Expenses
 Definition
Depreciation Expense
Term
Expenses
 Definition
Freight-Out
Term
Expenses
 Definition
Income Tax Expense
Term
Expenses
 Definition
Insurance Expense
Term
Expenses
 Definition
Interest Expense
Term
Expenses
 Definition
Loss on Disposal of Plant Assets
Term
Expenses
 Definition
Maintenance and Repairs Expense
Term
Expenses
 Definition
Rent Expense
Term
Expenses
 Definition
Salaries and Wages Expense
Term
Expenses
 Definition
Selling Expenses
Term
Expenses
 Definition
Supplies Expense
Term
Expenses
 Definition
Utilities
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