Accounting 200 -- Chart of accounts

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1. List whether the following is assets, liabilities, LIABILITIES 12. List whether the following is assets, STOCKHOLDERS'
stockholder's equity, revenues, or expenses. liabilities, stockholder's equity, EQUITY
revenues, or expenses.
ACCOUNTS PAYABLE
COMMON STOCK
2. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses. 13. List whether the following is assets, ASSETS
liabilities, stockholder's equity,
ACCOUNTS RECEIVABLE revenues, or expenses.
3. List whether the following is assets, liabilities, ASSETS
COPYRIGHT
stockholder's equity, revenues, or expenses.
14. List whether the following is assets, EXPENSE
ACCUMULATED DEPRECIATION -- liabilities, stockholder's equity,
BUILDINGS revenues, or expenses.
4. List whether the following is assets, liabilities, ASSETS
COST OF GOODS SOLD
stockholder's equity, revenues, or expenses.
15. List whether the following is assets, EXPENSE
ACCUMULATED DEPRECIATION -- liabilities, stockholder's equity,
EQUIPMENT revenues, or expenses.
5. List whether the following is assets, liabilities, EXPENSE
DEPRECIATION EXPENSE
stockholder's equity, revenues, or expenses.
16. List whether the following is assets, LIABILITIES
ADMINISTRATIVE EXPENSES liabilities, stockholder's equity,
revenues, or expenses.
6. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses.
DISCOUNT ON BONDS PAYABLE
ALLOWANCE FOR DOUBTFUL ACCOUNTS 17. List whether the following is assets, STOCKHOLDERS'
liabilities, stockholder's equity, EQUITY
7. List whether the following is assets, liabilities, EXPENSE
revenues, or expenses.
stockholder's equity, revenues, or expenses.

DIVIDENDS
AMORTIZATION EXPENSE
18. List whether the following is assets, LIABILITIES
8. List whether the following is assets, liabilities, EXPENSE
liabilities, stockholder's equity,
stockholder's equity, revenues, or expenses.
revenues, or expenses.
BAD DEBT EXPENSE
DIVIDENDS PAYABLE
9. List whether the following is assets, liabilities, LIABILITIES
19. List whether the following is assets, ASSETS
stockholder's equity, revenues, or expenses.
liabilities, stockholder's equity,
revenues, or expenses.
BONDS PAYABLE
10. List whether the following is assets, liabilities, ASSETS EQUIPMENT
stockholder's equity, revenues, or expenses.
20. List whether the following is assets, EXPENSE
liabilities, stockholder's equity,
BUILDINGS
revenues, or expenses.
11. List whether the following is assets, liabilities, ASSETS
stockholder's equity, revenues, or expenses. FREIGHT-OUT
21. List whether the following is assets, REVENUES
CASH
liabilities, stockholder's equity,
revenues, or expenses.

GAIN ON DISPOSAL OF PLANT

ASSETS
22. List whether the following is assets, ASSETS 32. List whether the following is assets, ASSETS
liabilities, stockholder's equity, liabilities, stockholder's equity,
revenues, or expenses. revenues, or expenses.

GOODWILL LAND
23. List whether the following is assets, STOCKHOLDERS' 33. List whether the following is assets, EXPENSE
liabilities, stockholder's equity, EQUITY liabilities, stockholder's equity,
revenues, or expenses. revenues, or expenses.

INCOME SUMMARY LOSS ON DISPOSAL OF PLANT

ASSETS
24. List whether the following is assets, LIABILITIES
liabilities, stockholder's equity, 34. List whether the following is assets, EXPENSE
revenues, or expenses. liabilities, stockholder's equity,
revenues, or expenses.
INCOME TAXES PAYABLE
MAINTENANCE AND REPAIRS
25. List whether the following is assets, EXPENSE
EXPENSE
liabilities, stockholder's equity,
revenues, or expenses. 35. List whether the following is assets, LIABILITIES
liabilities, stockholder's equity,
INCOME TAX EXPENSE revenues, or expenses.
26. List whether the following is assets, EXPENSE
MORTGAGE PAYABLE
liabilities, stockholder's equity,
revenues, or expenses. 36. List whether the following is assets, LIABILITIES
liabilities, stockholder's equity,
INSURANCE EXPENSE revenues, or expenses.
27. List whether the following is assets, EXPENSE
NOTES PAYABLE
liabilities, stockholder's equity,
revenues, or expenses. 37. List whether the following is assets, STOCKHOLDERS'
liabilities, stockholder's equity, EQUITY
INTEREST EXPENSE revenues, or expenses.
28. List whether the following is assets, LIABILITIES
PAID-IN CAPITAL IN EXCESS OF PAR
liabilities, stockholder's equity,
VALUE -- COMMON STOCK
revenues, or expenses.
38. List whether the following is assets, STOCKHOLDERS'
INTEREST PAYABLE liabilities, stockholder's equity, EQUITY
revenues, or expenses.
29. List whether the following is assets, ASSETS
liabilities, stockholder's equity,
PAID-IN CAPITAL IN EXCESS OF PAR
revenues, or expenses.
VALUE -- PREFERRED STOCK
INTEREST RECEIVABLE 39. List whether the following is assets, ASSETS
liabilities, stockholder's equity,
30. List whether the following is assets, REVENUES
revenues, or expenses.
liabilities, stockholder's equity,
revenues, or expenses.
PATENT
INTEREST REVENUE 40. List whether the following is assets, STOCKHOLDERS'
liabilities, stockholder's equity, EQUITY
31. List whether the following is assets, ASSETS
revenues, or expenses.
liabilities, stockholder's equity,
revenues, or expenses.
PREFERRED STOCK
INVENTORY
41. List whether the following is assets, LIABILITIES 51. List whether the following is assets, EXPENSE
liabilities, stockholder's equity, liabilities, stockholder's equity,
revenues, or expenses. revenues, or expenses.

PREMIUM ON BONDS PAYABLE SELLING EXPENSE

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

PREPAID INSURANCE SERVICE REVENUE

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

PREPAID RENT SUPPLIES

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

RENT EXPENSE SUPPLIES EXPENSE

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

RETAINED EARNINGS TREASURY STOCK -- COMMON

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

SALARIES AND WAGES EXPENSE UNEARNED SERVICE REVENUE

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

SALARIES AND WAGES PAYABLE UTILITIES EXPENSE

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

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

SALES RETURNS AND ALLOWANCES

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

SALES REVENUE