ACC
Chart of Accounts plus Accounting Cycle.docx

Chart of Accounts plus Accounting Cycle.docx - TYPICAL...

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TYPICAL CHART OF ACCOUNTS ASSETS o Accounts Receivable o Accumulated Depletion o Accumulated Depreciation o Allowance for Doubtful Accounts o Allowance to Adjust Available-For-Sale Securities to Market o Allowance to Adjust o Trading Securities to Market o Buildings Cash Copyright Equipment o Finished Goods Inventory o Franchise Furniture Goodwill o Interest Receivable Inventory Investments o Investments-Available- For-Sale Securities o Investments-Equity Method o Investments-Trading Securities o Land o Leasehold Improvements Natural Resources o Notes Receivable Other Assets Patent o Petty Cash o Prepaid Advertising o Prepaid Insurance o Prepaid Rent o Prepaid Repairs & Maintenance o Prepaid Security Services o Raw Materials Inventory o Rent Receivable o Supplies o Tax Refund Receivable o Trademark o Trucks o Work-in-Process Inventory LIABILITIES Accounts Payable Bonds Payable Capital Lease Liability Charitable Contributions Commissions Payable Discount on Bonds Payable Discount on Notes Payable Dividends Payable Excise Taxes Payable Income Taxes Payable Interest Payable Lawsuit Payable Leased Assets Lease Liability Medicare Taxes Payable Notes Payable Premium on Bonds Payable Premium on Notes Payable Property Taxes Payable Rent Payable
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Repairs & Maintenance Payable Royalties Payable Salaries Payable Sales Taxes Payable Social Security Taxes Payable Unearned Rent Revenue Unearned Sales Revenue Unearned Service Revenue Unemployment Taxes Payable Union Dues Payable Utilities Payable Wages Payable Warranty Liability o Stockholders’ Equity Accumulated Other Comprehensive Income
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