Fina202
Account Title
Account Classification
Normal
Balance
Financial Statement
Accounts Payable
Current liability •
Credit
Balance sheet
AccountsReceivable
Current a sset
Debt
Balance sheet
•Accumulated
Plant a sset
Credit
Balance s heet
/V-*^^ Plaat-asset
Operating e xpense
Credit
Balance sheet
Income s tatementD epreciation
Accumulated Depletion
Advertising E xpense
Debit
Allowance f or D oubtful Accounts Current asset
Credit
Amortization E xpense
Operating e xpense
DebitAppropriation f or
Stockholders e quity
Credit
Balance sheet
Income s tatement
Retained earnings
statement/
Balance sheet
Bonds Payable
Long term liability
Credit
Balance sheetBuilding
Plant asset
Owners equity
Debit
Credit
Balance sheet
Statement o f o wner's
equity/
Balance sheet
Capital Stock
Stockholders e quity
Credit
Balance sheet
CashCurrent asset
Debit
Balance sheet
Cash Dividends
Stockholders' equity
Debit
Retained earnings
statement
Cash Dividends Payable
Current liability
Credit
Balance sheetCommon Stock
Stockholders' equity
Credit
Balance sheet
Cost o f M erchandise ( Goods)
Sold
Cost o f
sold)
Debit
Income s tatement
Capital
m erchandise(goods
D eferred Income T ax
Current Liability/Long term
liability
Credit
Balance s heet
Depletion Expense
Operating expense
Debit
Income statement
Discount o n B onds Payable
Long termliability
Debit
Balance sheet
Dividend Income
Other i ncome
Credit
Income statement
Dividends
Stockholders' e quity
Debit
Retained earnings
statement
Donated CapitalStockholders' e quity
Credit
Balance sheet
Employees Federal Income T ax
Payable
Current liability
Credit
Balance s heet
Equipment
Plant asset
Debit
Balance sheet...
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