Account ELEMENT Normal Balance Permanent/Te Found in the

(Assets/Liabilities (DR/CR) mporary Balance

/Revenue/Expen Sheet/Income
ses/Equity Statement
Cash
Furniture and
Fixtures
Accrued Liabilities
Service income
Salaries Expense
Cash equivalents
Accumulated
Depreciation
Interest Expense
Utilities Expense
Accounts
Receivable
Accounts Payable
Mortgage Payable
Rent Expense
Intangible assets
Bonds Payable
Supplies Expense
Notes Receivable
Notes Payable
Inventories
Drawing
Income Summary
Prepaid expenses
Loan Payable
Insurance Expense
X, Capital
Land
Utilities Payable
Building
Unearned revenue
Supplies Used
Taxes Payable
Equipment