INSTRUCTION: Create your own Chart of Accounts.

Arrange the given accounts based on their nature wheth

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ACCOUNTS ASSET
ACCOUNTS RECEIVABLE ACCOUNTS RECEIV
UTILITIES EXPENSE PREPAID INSURANCE
SALARIES AND WAGES CASH
ACCOUNTS PAYABLE LOANS PAYABLE
PHILHEALTH PAYABLE FURNITURE AND FI
OWNER'S CAPITAL OWNER'S WITHDRAWAL
OFFICE SUPPLIES EXPENSE PREPAID RENT
PREPAID INSURANCE UNEARNED REVENUE
CASH LAND
LOANS PAYABLE BUILDING
RENT EXPENSE FURNITURE AND FIXTURE
MERCHANDISE INVENTORY
FROILAN CANTONESE, DRAWINGS
SALES
INTEREST PAYABLE
GAINS
OWNER'S WITHDRAWAL
PREPAID RENT
UNEARNED REVENUE
INTEREST INCOME
INTEREST PAYABLE
FURNITURE AND FIXTURE
WITHHOLDING TAXES PAYABLE
REPAIRS AND MAINTENANCE
LAND
BUILDING
INTEREST EXPENSE
HDMF PAYABLE
PHILHEALTH PAYABLE
SSS/EC PAYABLE
INSURANCE EXPENSE
UNEARNED SALARY
OFFICE SUPPLIES EXPENSE
accounts based on their nature whether they are ASSETS, LIABILITIES, EQUITY, INCOME, or EXPENSE.

Christian Luis A. De Guzman

CHART OF ACCOUNTS

LIABILITIES EQUITY INCOME EXPENSE

OWNER'S CAPITAL SSS/EC PAYABLE INTEREST INCOME UTILITIES EXPENSE
INSURANCE HDMF PAYABLE SALARIES AND WAGES
UNEARNED SALAR MERCHANDISE INVENTORY ACCOUNTS PAYABLE
GAINS FROILAN CANTONEPHILHEALTH PAYABLE
SALES REPAIRS AND MAINTENANCE OFFICE SUPPLIES EXPENSE
WITHDRAWAL INSURANCE EXPENSE
INTEREST EXPENSE
ED REVENUE RENT EXPENSE
LOANS PAYABLE
WITHHOLDING TAXES PAYABLE
RE AND FIXTURE