L01-Accounts - (4000) Operating Revenue 4105 Sales 4110...

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Balance Sheet Accounts (1000) Assets 1100 Current Assets 1105 Cash 1110 Petty Cash 1115 Notes Receivable 1120 Interest Receivable 1125 Accounts Receivable 1130 Allowance for Uncollectible Accounts 1135 Merchandise Inventory 1140 Supplies 1145 Prepaid Insurance 1200 Plant Assets 1205 Office Equipment 1210 Accumulated Depreciation Office Equipment 1215 Store Equipment 1220 Accumulated Depreciation Store Equipment (2000) Liabilities 2100 Current Liabilities 2105 Notes Payable 2110 Interest Payable 2115 Accounts Payable 2120 Employee Income Tax Payable 2125 Federal Income Tax Payable 2130 FICA Tax Payable 2135 Sales Tax Payable 2140 Unemployment Tax Payable Federal 2145 Unemployment Tax Payable State 2150 Health Insurance Premiums Payable 2155 Dividends Payable (3000) Stockholder's Equity 3105 Capital Stock 3110 Retained Earnings 3115 Dividends 3120 Income Summary Income Statement Accounts
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Unformatted text preview: (4000) Operating Revenue 4105 Sales 4110 Sales Discount 4115 Sales Returns and Allowances (5000) Cost of Merchandise 5105 Purchases 5110 Purchases Discount 5115 Purchases Returns and Allowances (6000) Operating Expenses 6105 Advertising Expense 6110 Credit Card Fee Expense 6115 Depreciation Expense Office Equipment 6120 Depreciation Expense Store Equipment 6125 Insurance Expense 6130 Miscellaneous Expense 6135 Payroll Taxes Expense 6140 Rent Expense 6145 Salary Expense 6150 Supplies Expense 6155 Uncollectible Accounts Expense 6160 Utilities Expense (7000) Other Revenue 7105 Gain on Plant Assets 7110 Interest Income (8000) Other Expenses 8105 Cash Short and Over 8110 Interest Expense 8115 Loss on Plant Assets (9000) Income Tax Expense Chart of Accounts 9105 Federal Income Tax Expense...
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