Chart of Accounts

Assets Liabilities Owners Equity

Capital(+) Revenue(+ Expense(-) Drawing(-)
)
(+) Debit (+) Credit (+) Credit (+) Credit (+) Debit (+) Debit
(-) Credit (-) Debit (-) Debit (-) Debit (-) Credit (-) Credit
Current Assets Current Initial Capital Service Advertising Drawing
Liabilities Revenue
Cash Accounts Reinvestment Interest Rent Expense
Payable Income
Accounts Taxes Payable Retained Gain on Sale of Salaries
Receivable Earnings Equipment Expense
Notes Salaries Other Income Utilities
Receivable Payable Expense
Interest Rent Payable Interest
Receivable Expense
Supplies Interest Depreciation
Payable Expense
Inventory Unearned Amortization
Revenue Expense
Bank Wages Freight
Accounts Payable Expense
Prepaid Other Current Insurance
Expenses Liabilities Expense
Fixed Asset Long Term Maintenance
Liabilities Expense
Buildings Notes Payable Postage
Expense
Machinery Loans Payable Training
& Equipment Expense
Vehicles Wages
Expense
Computer Travel Expense
Equipment
Furniture Office Expense
& Fixtures
Land Entertainment
Expense
Bank Charges
Commission
Expense
Repairs
Expense