Assets Liabilities

Cash Short-term Loans Payable

Short-term Investments Current Portion of Long-term Debt
Accounts Receivable Accounts Payable
Allowance for Doubtful Accounts (a
Accrued Expenses
contra-asset account)
Accrued Revenues/Receivables Unearned or Deferred Revenues
Prepaid Expenses Installment Loans Payable
Inventory Mortgage Loans Payable
Supplies
Long-term Investments Incomes
Land Gross Receipts
Buildings Other Income
Equipment Refunds
Vehicles Interest
Furniture and Fixtures
Accumulated Depreciation (a contra-
asset account)

Expenses Expenses
Advertising Payroll Expense
Auto Expense Payroll Taxes
Bank Charges & Merchant Fees Pension, Profit Sharing, ETC Plans
Cleaning & Maintenance Per Diem
Communications Postage & Delivery
Computer & Internet Expense Print & Copy
Contract Labor Promotion
Contributions Property Taxes
Credit & Collection Costs Referral Fee
Desk Fees Refunds
Discounts Registration & Application Fee
Dues & Subscriptions Rent
Employee Benefit Programs Repairs & Maintenance
Equipment Rental Salaries & Wages
Factory Expense Sales Expense
Fuel Sales Taxes
Insurance Security
Interest Small Tools & Equipment
Laundry Software
Legal & Professional Fees Storage Fee
Licenses & Permits Supplies
Meals & Entertainment Trash Landfill Fee
Meetings & Training Travel
Miscellaneous Uniforms
Office Supplies & Expense Utilities
Owners Draw Web Fee