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Accounting Classification ASSETS

These items are owned by the corporation, and have future value for the
corporation.
Account Title Cash Short-term Investments Notes Receivable Interest Receivable
Accounts Receivable Allowance for Doubtful Accounts Inventory Supplies Prepaid Rent
Prepaid Insurance Investment in shares of Intel Corporation Stock Investment in
real estate Land Building Accumulated Depreciation-Building Equipment Accumulated
Depreciation-Equipment Copyright Trade Mark Trade Name Goodwill Statement Balance
Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance
Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance
Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance
Sheet Balance Sheet Balance Sheet Classification Current Asset Current Asset
Current Asset Current Asset Current Asset Contra Asset Account Current Asset
Current Asset Current Asset Current Asset Long-Term investments Long-Term
investments Property, Plant and Equipment Property, Plant and Equipment Property,
Plant and Equipment Property, Plant and Equipment Property, Plant and Equipment
Intangible Asset Intangible Asset Intangible Asset Intangible Asset Increase Debit
Side Debit Side Debit Side Debit Side Debit Side Credit Side Debit Side Debit Side
Debit Side Debit Side Debit Side Debit Side Debit Side Debit Side Credit Side Debit
Side Credit Side Debit Side Debit Side Debit Side Debit Side Decrease Credit Side
Credit Side Credit Side Credit Side Credit Side Debit Side Credit Side Credit Side
Credit Side Credit Side Credit Side Credit Side Credit Side Credit Side Debit Side
Credit Side Debit Side Credit Side Credit Side Credit Side Credit Side

LIABILITIES
These items are debt owed to either individuals or corporations, and must be paid
in the future by the corporation. Account Title Notes payable Accounts payable
Dividends payable Unearned revenue Interest payable Salaries and wages payable
Income tax payable Bonds payable Mortgage payable Long-Term Notes payable Employee
benefits payable MJC Revised 10/2011 Statement Balance Sheet Balance Sheet Balance
Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance
Sheet Balance Sheet Balance Sheet Classification Current liability Current
liability Current liability Current liability Current liability Current liability
Current liability Long-Term liability Long-Term liability Long-Term liability Long-
Term liability Increase Credit Side Credit Side Credit Side Credit Side Credit Side
Credit Side Credit Side Credit Side Credit Side Credit Side Credit Side Decrease
Debit Side Debit Side Debit Side Debit Side Debit Side Debit Side Debit Side Debit
Side Debit Side Debit Side Debit Side Page 1
Accounting Classification Stockholders’ Equity
The corporation from the investors receives these items, or it is income retained
in the corporation. Account Title Preferred Stock In excess of par valuepreferred
stock Common Stock In excess of par value – common stock Dividends Retained
Earnings Treasury Stock Statement Balance Sheet Balance Sheet Balance Sheet Balance
Sheet Retained Earnings Statement Balance Sheet Balance Sheet Classification Paid-
in capital Additional paid-in capital Paid-in capital Additional paid-in capital
Equity Equity Equity Increase Credit Side Credit Side Credit Side Credit Side Debit
Side Credit Side Debit Side Decrease Debit Side Debit Side Debit Side Debit Side
Credit Side Debit Side Credit Side

REVENUES
These accounts represent the income earned by the corporation from the customers.
Account Title Sales revenue Service revenue Rent revenue Interest revenue Statement
Income statement Income statement Income statement Income statement Classification
Revenue Revenue Revenue Revenue Increase Credit Side Credit Side Credit Side Credit
Side Decrease Debit Side Debit Side Debit Side Debit Side

EXPENSES
This is the cost incurred by the corporation in the process of doing business.
Account Title Cost of goods sold Administration expenses Selling expenses Salaries
and wages expense Rent Expense Insurance expense Interest expense Travel expense
Depreciation expense Statement Income statement Income statement Income statement
Income statement Income statement Income statement Income statement Income
statement Income statement Classification Expense Expense Expense Expense Expense
Expense Expense Expense Expense Increase Debit Side Debit Side Debit Side Debit
Side Debit Side Debit Side Debit Side Debit Side Debit Side Decrease Credit Side
Credit Side Credit Side Credit Side Credit Side Credit Side Credit Side Credit Side
Credit Side

MJC Revised 10/2011

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