CLASSIFICATION OF ACCOUNTS ACCORDING TO THEIR NATURE

NOMINAL ACCOUNTS BALANCE SHEET

ACCOUNTS ACCOUNTS CLASSIFICATION
EGRESS INCOME DEBTOR CREDITOR
Box X CURRENT ASSET
Banks X CURRENT ASSET
Temporary Investments X CURRENT ASSET
Accounts receivable X CURRENT ASSET
Accounts Receivable X CURRENT ASSET
Allowance for Uncollectible Accounts X CURRENT ASSET
Merchandise Inventory X CURRENT ASSET
Goods in Transit X CURRENT ASSET
Sundry Accounts Receivable X CURRENT ASSET
Insurance Paid in Advance X CURRENT ASSET
Interest Paid in Advance X CURRENT ASSET
Prepaid Taxes X CURRENT ASSET
Investment Portfolio X CURRENT ASSET
Long-term accounts receivable X NON-CURRENT ASSETS
Mortgages Receivable X NON-CURRENT ASSETS
Equity Investments X NON-CURRENT ASSETS
Building (Not used by the company) X NON-CURRENT ASSETS
Land (Not used by the company) X NON-CURRENT ASSETS
Land (of the building) X NON-CURRENT ASSETS
Ediificio X NON-CURRENT ASSETS
Depreciation Accum. Building X NON-CURRENT ASSETS
Machinery X NON-CURRENT ASSETS
Depreciation Accum. Machinery X NON-CURRENT ASSETS
Facilities X NON-CURRENT ASSETS
Depreciation Accum. Facilities X NON-CURRENT ASSETS
Delivery Team X NON-CURRENT ASSETS
Depreciation Accum. Rep Team X NON-CURRENT ASSETS
Furniture and Fixtures X NON-CURRENT ASSETS
Depreciation Accum. Furniture and Fixtures X NON-CURRENT ASSETS
Patents X NON-CURRENT ASSETS
Amortization Accum. Patents X NON-CURRENT ASSETS
Brand names X NON-CURRENT ASSETS
Amortization Accum. Brand names X NON-CURRENT ASSETS
Goodwill X NON-CURRENT ASSETS
Amortization Accum. Goodwill X NON-CURRENT ASSETS
Leased Property Improvements X NON-CURRENT ASSETS
Security Deposits (Delivered) X NON-CURRENT ASSETS
Pension Funds X NON-CURRENT ASSETS
Social Benefit Funds X NON-CURRENT ASSETS
Bank Overdrafts X CURRENT LIABILITIES
Bank Promissory Notes X CURRENT LIABILITIES
Accounts payable X CURRENT LIABILITIES
Accounts Payable X CURRENT LIABILITIES
Taxes payable X CURRENT LIABILITIES
Short-term mortgages payable X CURRENT LIABILITIES
Accrued Expenses Payable X CURRENT LIABILITIES
Accounts Receivable Accounts Payable r X CURRENT LIABILITIES
Balances
Mortgages Payable X NON-CURRENT
Corporate Bonds (Bonds) X LIABILITIES
NON-CURRENT
Long-term notes payable X LIABILITIES
NON-CURRENT
Long-term accounts payable X LIABILITIES
NON-CURRENT
Provision Social Benefits X LIABILITIES
NON-CURRENT
Provision Pending Proceedings X LIABILITIES
NON-CURRENT
Provision for Compensation X LIABILITIES
NON-CURRENT
Interest collected in advance X LIABILITIES
NON-CURRENT
Rent Collected in Advance X LIABILITIES
NON-CURRENT
Deferred earnings X LIABILITIES
NON-CURRENT
Other deferred income X LIABILITIES
NON-CURRENT
Deposits Received in Guarantee X LIABILITIES
NON-CURRENT
Unclaimed Profits X LIABILITIES
NON-CURRENT
Capital Stock X LIABILITIES
PATRIMONY
Surplus (retained earnings) X PATRIMONY
Legal Reserve X PATRIMONY
Shareholders X PATRIMONY
Statutory Reserve X PATRIMONY
 CLASSIFICATION OF ACCOUNTS ACCORDING TO THEIR NATURE
Voluntary Reserve X PATRIMONY
 CLASSIFICATION OF ACCOUNTS ACCORDING TO THEIR NATURE
NOMINAL ACCOUNTS BALANCE SHEET
ACCOUNTS ACCOUNTS CLASSIFICATION
EGRESS INCOME DEBTOR CREDITOR
Electric Light Deposit X NON-CURRENT ASSETS
Sales X
Shopping X
Sales Returns X
Returns on Purchases X
Shopping Discounts X
Sales discounts X
Interest Benefits X
Propaganda Expenses X
Management Salaries X
Commission Sellers X
Building Expenses X
Cost of sales X
Administrative Expenses X
Gross Profit on Sales X
Interest Expenses X
Miscellaneous Selling Expenses X
Miscellaneous Repairs X
Water Service Expense X