Accounts Payable
Credit
Accounts Receivable
Debit
Accumulated Depreciation (Contra)
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Accumulated Depletion (Contra)
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Advertising Expense
Debit
Allowance for Doubtful Accounts
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Amortization Expense
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Bonds Payable
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Building
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Capital Stock
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Cash
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Cash Dividends
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Cash Dividends Payable
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Retained Earnings
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Machinery
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Supplies Expense
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Inventories
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Sales
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Common Stock
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Factory Buildings
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Receivables
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Taxes Payable
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Taxes Expense
Debit
Cost of Goods Sold
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Long-Term Debt
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Treasury Stock
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Deferred Income Tax Payable
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Depletion Expense
Debit
Discount on Bonds Payable
Debit
Dividend Revenue
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Dividends
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Employees Federal Income Tax Payable
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Equipment
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Exchange Gain
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Exchange Loss
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Federal Income Tax Payable
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Finished Goods
Debit
Gain on Disposal of Fixed Assets
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Gain on Redemption of Bonds
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Gain on Sale of Investments
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Goodwill
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Income Tax Expense
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Income Tax Payable
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Insurance Expense
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Interest Expense
Debit
Interest Receivable
Debit
Interest Revenue
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Investment in Bonds
Debit
Investment in Stocks
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Investment in Subsidiary
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Land
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Loss on Disposal of Fixed Assets
Debit
Loss on Redemption of Bonds
Debit
Loss on Sale of Investments
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Marketable Securities
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Materials
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Medicare Tax Payable
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Merchandise Inventory
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Notes Payable
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Notes Receivable
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Organizational Expenses
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Patents
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Paid-In Capital from Sale of Par (Stated Value)
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Paid-In Capital in Excess of Par (Stated Value)
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Payroll Tax Expense
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Pension Expense
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Petty Cash
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Premium on Bonds Payable
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Prepaid Insurance
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Prepaid Rent
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Preferred Stock
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Purchases
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Purchases Discounts
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Purchases Returns and Allowances
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Rent Expense
Debit
Rent Revenue
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Salaries Expense
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Salaries Payable
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Sales Discounts
Debit
Sales Returns and Allowances
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Sales Tax Payable
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Sinking Fund Cash
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Sinking Fund Investments
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Social Security Tax Payable
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Stock Dividends
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Stock Dividends Distributable
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Supplies
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Transportation In
Debit
Transportation Out
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Uncollectible Accounts Expense
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Unearned Rent
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Utilities Expense
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Vacation Pay Expense
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Vacation Pay Payable
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Work in Process
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