Accounting 200 -- Chart of accounts

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1. List whether the following is assets, liabilities, ASSETS 13. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses. stockholder's equity, revenues, or expenses.

CASH ACCUMULATED DEPRECIATION --

BUILDINGS
2. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses. 14. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses.
ACCOUNTS RECEIVABLE
COPYRIGHT
3. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses. 15. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses.
ALLOWANCE FOR DOUBTFUL ACCOUNTS
GOODWILL
4. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses. 16. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses.
INTEREST RECEIVABLE
PATENT
5. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses. 17. List whether the following is assets, liabilities, LIABILITIES
stockholder's equity, revenues, or expenses.
INVENTORY
NOTES PAYABLE
6. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses. 18. List whether the following is assets, liabilities, LIABILITIES
stockholder's equity, revenues, or expenses.
SUPPLIES
ACCOUNTS PAYABLE
7. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses. 19. List whether the following is assets, liabilities, LIABILITIES
stockholder's equity, revenues, or expenses.
PREPAID INSURANCE
UNEARNED SERVICE REVENUE
8. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses. 20. List whether the following is assets, liabilities, LIABILITIES
stockholder's equity, revenues, or expenses.
PREPAID RENT
SALARIES AND WAGES PAYABLE
9. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses. 21. List whether the following is assets, liabilities, LIABILITIES
stockholder's equity, revenues, or expenses.
LAND
INTEREST PAYABLE
10. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses. 22. List whether the following is assets, liabilities, LIABILITIES
stockholder's equity, revenues, or expenses.
EQUIPMENT
DIVIDENDS PAYABLE
11. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses. 23. List whether the following is assets, liabilities, LIABILITIES
stockholder's equity, revenues, or expenses.
ACCUMULATED DEPRECIATION -- EQUIPMENT
INCOME TAXES PAYABLE
12. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses. 24. List whether the following is assets, liabilities, LIABILITIES
stockholder's equity, revenues, or expenses.
BUILDINGS
BONDS PAYABLE
25. List whether the following is assets, LIABILITIES 34. List whether the following is assets, STOCKHOLDERS'
liabilities, stockholder's equity, liabilities, stockholder's equity, EQUITY
revenues, or expenses. revenues, or expenses.

DISCOUNT ON BONDS PAYABLE DIVIDENDS

26. List whether the following is assets, LIABILITIES 35. List whether the following is assets, STOCKHOLDERS'
liabilities, stockholder's equity, liabilities, stockholder's equity, EQUITY
revenues, or expenses. revenues, or expenses.

PREMIUM ON BONDS PAYABLE INCOME SUMMARY

27. List whether the following is assets, LIABILITIES 36. List whether the following is assets, REVENUES
liabilities, stockholder's equity, liabilities, stockholder's equity,
revenues, or expenses. revenues, or expenses.

MORTGAGE PAYABLE SERVICE REVENUE

28. List whether the following is assets, STOCKHOLDERS' 37. List whether the following is assets, REVENUES
liabilities, stockholder's equity, EQUITY liabilities, stockholder's equity,
revenues, or expenses. revenues, or expenses.

COMMON STOCK SALES REVENUE

29. List whether the following is assets, STOCKHOLDERS' 38. List whether the following is assets, REVENUES
liabilities, stockholder's equity, EQUITY liabilities, stockholder's equity,
revenues, or expenses. revenues, or expenses.

PAID-IN CAPITAL IN EXCESS OF PAR SALES DISCOUNTS

VALUE -- COMMON STOCK
39. List whether the following is assets, REVENUES
30. List whether the following is assets, STOCKHOLDERS' liabilities, stockholder's equity,
liabilities, stockholder's equity, EQUITY revenues, or expenses.
revenues, or expenses.
SALES RETURNS AND ALLOWANCES
PREFERRED STOCK
40. List whether the following is assets, REVENUES
31. List whether the following is assets, STOCKHOLDERS' liabilities, stockholder's equity,
liabilities, stockholder's equity, EQUITY revenues, or expenses.
revenues, or expenses.
INTEREST REVENUE
PAID-IN CAPITAL IN EXCESS OF PAR
41. List whether the following is assets, REVENUES
VALUE -- PREFERRED STOCK
liabilities, stockholder's equity,
32. List whether the following is assets, STOCKHOLDERS' revenues, or expenses.
liabilities, stockholder's equity, EQUITY
revenues, or expenses. GAIN ON DISPOSAL OF PLANT
ASSETS
TREASURY STOCK -- COMMON
42. List whether the following is assets, EXPENSE
33. List whether the following is assets, STOCKHOLDERS' liabilities, stockholder's equity,
liabilities, stockholder's equity, EQUITY revenues, or expenses.
revenues, or expenses.
ADMINISTRATIVE EXPENSES
RETAINED EARNINGS
43. List whether the following is assets, EXPENSE
liabilities, stockholder's equity,
revenues, or expenses.

AMORTIZATION EXPENSE
44. List whether the following is assets, liabilities, EXPENSE 56. List whether the following is assets, liabilities, EXPENSE
stockholder's equity, revenues, or expenses. stockholder's equity, revenues, or expenses.

BAD DEBT EXPENSE SUPPLIES EXPENSE

45. List whether the following is assets, liabilities, EXPENSE 57. List whether the following is assets, liabilities, EXPENSE
stockholder's equity, revenues, or expenses. stockholder's equity, revenues, or expenses.

COST OF GOODS SOLD UTILITIES EXPENSE

46. List whether the following is assets, liabilities, EXPENSE
stockholder's equity, revenues, or expenses.

DEPRECIATION EXPENSE
47. List whether the following is assets, liabilities, EXPENSE
stockholder's equity, revenues, or expenses.

FREIGHT-OUT
48. List whether the following is assets, liabilities, EXPENSE
stockholder's equity, revenues, or expenses.

INCOME TAX EXPENSE

49. List whether the following is assets, liabilities, EXPENSE
stockholder's equity, revenues, or expenses.

INSURANCE EXPENSE
50. List whether the following is assets, liabilities, EXPENSE
stockholder's equity, revenues, or expenses.

INTEREST EXPENSE
51. List whether the following is assets, liabilities, EXPENSE
stockholder's equity, revenues, or expenses.

LOSS ON DISPOSAL OF PLANT ASSETS

52. List whether the following is assets, liabilities, EXPENSE
stockholder's equity, revenues, or expenses.

MAINTENANCE AND REPAIRS EXPENSE

53. List whether the following is assets, liabilities, EXPENSE
stockholder's equity, revenues, or expenses.

RENT EXPENSE
54. List whether the following is assets, liabilities, EXPENSE
stockholder's equity, revenues, or expenses.

SALARIES AND WAGES EXPENSE

55. List whether the following is assets, liabilities, EXPENSE
stockholder's equity, revenues, or expenses.

SELLING EXPENSE