Accounting equation sheet
Accounting equation sheet ACC 03210
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This 2 page Class Notes was uploaded by Rachel Rudy on Monday January 18, 2016. The Class Notes belongs to ACC 03210 at Rowan University taught by Diane Hughes in Fall 2016. Since its upload, it has received 18 views. For similar materials see Principals of Accounting I in Accounting at Rowan University.
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Date Created: 01/18/16
Assets = Liabilities+ Owner’s Equity Assets = Liabilities Owners Owner’s Expenses + Capital - Drawings + - Revenues Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. IncreasDecreas Decreas IncreasDecreas Increas IncreaDecrea Decrea Increa IncreaDecrea es es es es es es se se se se se se Chart of Accounts Assets Liabilities Owner’s and Revenues Expenses Stockholder s’ Equity Cash Notes Payable Owner’s Service Advertising Accounts Accounts Capital Revenue Expense Receivable Payable Owner’s Sales Revenue Amortization Allowance for Unearned Drawings Sales Expense Doubtful Service Common Stock Discounts Bad Debt Accounts Revenue Paid-in Capital Sales Returns Expense Interest Salaries and in Excess of and Depreciation Receivable Wages Payable Par-Common Allowances Expense Inventory Unearned Rent Stock Interest Freight- Out Supplies Revenue Preferred Stock Revenue Income Tax Prepaid Interest Paid-in Capital Gain on Expense Insurance Payable in Excess of Disposal of Insurance Prepaid Rent Dividends Par-Preferred Plant Assets Expense Land Payable Stock Interest Equipment Income Taxes Treasury Stock Expense Accumulated Payable Retained Loss on Depreciation Bonds Payable Earnings Disposal Plant Equipment Discount on Dividends Assets Buildings Bonds Payable Income Maintenance Accumulated Premium on Summary and Repairs Depreciation Bonds Payable Expense Buildings Mortgage Rent Expense Copyrights Payable Salaries and Goodwill Wages Patents Expense Supplies Expense Utilities Expense
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