Marina Indriani Lestari

YP 55 B

ACCOUNT CLASSIFICATION AND PRESENTATION

Account Title

A
Accounts Payable
Accounts Receivable
Accumulated Depreciation Building
Accumulated Depreciation Equipment
Administrative Expenses
Advertising Expense
Allowance for Doubtful Accounts
Amortization Expense

B
Bad Debt Expense
Bond Payable
Buildings

C
Cash
Common Stock
Copyrights
Cost of Goods Sold

D
Debt Investments
Depreciation Expense
Discounts on Bonds Payable
Dividends
Dividends Payable

E
Equipment

F
Freight-Out

G
Gain on Disposal of Plant Assets
Goodwill

I
Income Summary
Income Tax Expense

Income Tax Payable

Insurance Expense
Interest Expense
Interest Payable
Interest Receivable
Interest Revenue
Inventory

L
Land
Loss on Disposal of Plant Assets

M
Maintenace and Repairs Expense
Mortgage Payable

N
Notes Payable
Owner's Capital
Owner's Drawings

P
Patents
Prepaid Insurance

R
Rent Expense
Research and Development Expense
Retained Earnings

S
Salaries and Wages Expense
Salaries and Wages Payable
Sales Discounts
Sales Returns and Allowances
Sales Revenue
Selling Expenses
Service Revenue
Stock Investments
Supplies
Supplies Expense

T
Treasury Shares

U
Uneraned Service Revenue
Utilities Expense

PRESENTATION
Classification

A
Current Liability
Current Asset
Plant Asset-Contra
Plant Asset-Contra
Operating Expense
Operating Expense
Current Asset-Contra
Operating Expense

B
Operating Expense
Non-Current Liability
Plant Asset

C
Current Asset
Stockholder
Intangible Asset
Cost of Goods Sold

D
Current Asset/Long-Term Investment
Operating Expense
Long-Term Liability-Contra
Temporary Account Closed to Retained Earnings
Current Liability

E
Plant Asset

F
Operating Expense

G
Other Income and Expense
Intangible Asset

I
Temporary account closed to Retained Earnings
Income Tax Expense

Current Liability
Operating Expense
Other Income and Expense
Current Liability
Current Asset
Other Income and Expense
Current Asset

L
Plant Asset
Other Income and Expense

M
Operating Expense
Non-Current Liability

N
Current Liability / Non-Current Liability

O
Owner's Equity
Temporary account closed
to Owners Capital

P
Intangible Asset
Current Asset

R
Operating Expense
Operating Expense
Equity

S
Operating Expense
Current Liabilty
Revenue-Contra
Revenue-Contra
Revenue
Operating Expense
Revenue
Current Asset/Long-Term Investment
Current Aset
Operating Expense

T
Equity-Contra

U
Current Liability
Operating Expense

Financial Statement

Normal Balance

Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Income Statement
Income Statement
Balance Sheet
Income Statement

Credit
Debit
Credit
Credit
Debit
Debit
Credit
Debit

Income Statement
Balance Sheet
Balance Sheet

Debit
Credit
Debit

Balance Sheet
Balance Sheet
Balance Sheet
Income Statement

Debit
Credit
Debit
Debit

Balance Sheet
Income Statement
Balance Sheet
Retained Earnings Statement
Balance Sheet

Debit
Debit
Debit
Debit
Credit

Balance Sheet

Debit

Income Statement

Debit

Income Statement
Balance Sheet

Credit
Debit

Not Applicable
Income Statement

Debit

Balance Sheet
Income Statement
Income Statement
Balance Sheet
Balance Sheet
Income Statement
Balance Sheet

Credit
Debit
Debit
Credit
Debit
Credit
Debit

Balance Sheet
Income Statement

Debit
Debit

Income Statement
Balance Sheet

Debit
Credit

Balance Sheet

Credit

Owner's Equity and Balance Sheet

Credit

Owner's Equity

Debit

Balance Sheet
Balance Sheet

Debit
Debit

Income Statement
Debit
Income Statement
Debit
Balance Sheet and Retained Earnings StatementCredit
Income Statement
Balance Sheet
Income Statement
Income Statement
Income Statement
Income Statement
Income Statement
Balance Sheet
Balance Sheet
Income Statement

Debit
Credit
Debit
Debit
Credit
Debit
Credit
Debit
Debit
Debit

T
Balance Sheet

Debit

U
Balance Sheet
Income Statement

Credit
Debit