ACCOUNTS PAYABLELiability / Credits Increase / Debits Decrease

 

ACCOUNTS RECEIVABLEAsset / Debits Increase / Credits Decrease

 

ACCUMULATED DEPRECIATIONContra Asset / Credits Increase / Debits Decrease

 

ADVERTISING EXPENSEExpense / Debits Increase / Credits Decrease

 

ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTSContra Asset / Credits Increase / Debits Decrease

 

AMORTIZATION EXPENSEExpense / Debits Increase / Credits Decrease

 

AVAILABLE FOR SALE SECURITIESAsset / Debits Increase / Credits Decrease

 

BONDS PAYABLELiability / Credits Increase / Debits Decrease

 

BUILDINGAsset / Debits Increase / Credits Decrease

 

CAPITAL STOCKEquity / Credits Increase / Debits Decrease

 

CASHAsset / Debits Increase / Credits Decrease

 

CASH OVERRevenue / Credits Increase / Debits Decrease

 

CASH SHORTExpense / Debits Increase / Credits Decrease

 

CHARITABLE CONTRIBUTIONS PAYABLELiability / Credits Increase / Debits Decrease

 

COMMON STOCKEquity / Credits Increase / Debits Decrease

 

COST OF GOODS SOLDExpense / Debits Increase / Credits Decrease

 

CURRENCY EXCHANGE GAINGain / Credits Increase / Debits Decrease

 

CURRENCY EXCHANGE LOSSLoss / Debits Increase / Credits Decrease

 

DEPRECIATION EXPENSEExpense / Debits Increase / Credits Decrease

 

DISCOUNT ON BONDS PAYABLELiability / Credits Increase / Debits Decrease

 

DISCOUNT ON NOTES PAYABLEContra Liability / Debits Increase / Credits Decrease

 

DIVIDEND INCOMERevenue / Credits Increase / Debits Decrease

 

DIVIDENDSDividend / Debits Increase / Credits Decrease

 

DIVIDENDS PAYABLELiability / Credits Increase / Debits Decrease

 

DOMAIN NAMEAsset / Debits Increase / Credits Decrease

 

EMPLOYEE BENEFITS EXPENSEExpense / Debits Increase / Credits Decrease

 

EQUIPMENTAsset / Debits Increase / Credits Decrease

 

FEDERAL INCOME TAX PAYABLELiability / Credits Increase / Debits Decrease

 

FEDERAL UNEMPLOYMENT TAX PAYABLELiability / Credits Increase / Debits Decrease

 

FREIGHT-INPart of Calculation of Net Purchases / Debits Increase / Credits Decrease

 

FREIGHT-OUTExpense / Debits Increase / Credits Decrease

 

FUEL EXPENSEExpense / Debits Increase / Credits Decrease

 

GAINGain / Credits Increase / Debits Decrease

 

HEALTH/CHILD FLEX PAYABLELiability / Credits Increase / Debits Decrease

 

INCOME SUMMARYNot a Financial Statement Account / Credited for Total Revenues / Debited for Total Expenses

 

INSURANCE EXPENSEExpense / Debits Increase / Credits Decrease

 

INSURANCE PAYABLELiability / Credits Increase / Debits Decrease

 

INTEREST EXPENSEExpense / Debits Increase / Credits Decrease

 

INTEREST INCOMERevenue / Credits Increase / Debits Decrease

 

INTEREST PAYABLELiability / Credits Increase / Debits Decrease

 

INTEREST RECEIVABLEAsset / Debits Increase / Credits Decrease

 

INVENTORYAsset / Debits Increase / Credits Decrease

 

INVESTMENT IN BONDSAsset / Debits Increase / Credits Decrease

 

INVESTMENT INCOMERevenue / Credits Increase / Debits Decrease

 

INVESTMENTSAsset / Debits Increase / Credits Decrease

 

LANDAsset / Debits Increase / Credits Decrease

 

LOAN PAYABLELiability / Credits Increase / Debits Decrease

 

LOSSLoss / Debits Increase / Credits Decrease

 

MEDICARE/MEDICAID PAYABLELiability / Credits Increase / Debits Decrease

 

MISCELLANEOUS EXPENSEExpense / Debits Increase / Credits Decrease

 

NOTES PAYABLELiability / Credits Increase / Debits Decrease

 

NOTES RECEIVABLEAsset / Debits Increase / Credits Decrease

 

OBLIGATION UNDER CAPITAL LEASELiability / Credits Increase / Debits Decrease

 

PAID-IN CAPITAL IN EXCESS OF PAR - COMMONEquity / Credits Increase / Debits Decrease

 

PAID-IN CAPITAL IN EXCESS OF PAR - PREFERREDEquity / Credits Increase / Debits Decrease

 

PATENTAsset / Debits Increase / Credits Decrease

 

PAYROLL TAX EXPENSEExpense / Debits Increase / Credits Decrease

 

PETTY CASHAsset / Debits Increase / Credits Decrease

 

POSTAGE EXPENSEExpense / Debits Increase / Credits Decrease

 

PREMIUM ON BONDS PAYABLELiability Adjunct Account/ Credits Increase / Debits Decrease

 

PREPAID INSURANCEAsset / Debits Increase / Credits Decrease

 

PREPAID RENTAsset / Debits Increase / Credits Decrease

 

PURCHASE DISCOUNTSReduces Calculation of Net Purchases / Credits Increase / Debits Decrease

 

PURCHASE DISCOUNTS LOSTExpense / Debits Increase / Credits Decrease

 

PURCHASESPart of Calculation of Net Purchases / Debits Increase / Credits Decrease

 

PURCHASE RETURNSReduces Calculation of Net Purchases / Credits Increase / Debits Decrease

 

RENT EXPENSEExpense / Debits Increase / Credits Decrease

 

REPAIR EXPENSEExpense / Debits Increase / Credits Decrease

 

RETAINED EARNINGSEquity / Credits Increase / Debits Decrease

 

RETIREMENT CONTRIBUTION PAYABLELiability / Credits Increase / Debits Decrease

 

REVENUERevenue / Credits Increase / Debits Decrease

 

SALARIES EXPENSEExpense / Debits Increase / Credits Decrease

 

SALARIES PAYABLELiability / Credits Increase / Debits Decrease

 

SALESRevenue / Credits Increase / Debits Decrease

 

SALES DISCOUNTSContra Revenue / Debits Increase / Credits Decrease

 

SALES RETURNSContra Revenue / Debits Increase / Credits Decrease

 

SERVICE CHARGEExpense / Debits Increase / Credits Decrease

 

SERVICE REVENUERevenue / Credits Increase / Debits Decrease

 

SOCIAL SECURITY PAYABLELiability / Credits Increase / Debits Decrease

 

STATE INCOME TAX PAYABLELiability / Credits Increase / Debits Decrease

 

STATE UNEMPLOYMENT TAX PAYABLELiability / Credits Increase / Debits Decrease

 

SUPPLIESAsset / Debits Increase / Credits Decrease

 

SUPPLIES EXPENSEExpense / Debits Increase / Credits Decrease

 

TRADING SECURITIESAsset / Debits Increase / Credits Decrease

 

TREASURY STOCKContra Equity / Debits Increase / Credits Decrease

 

UNCOLLECTIBLE ACCOUNTS EXPENSEExpense / Debits Increase / Credits Decrease

 

UNEARNED REVENUELiability / Credits Increase / Debits Decrease

 

UNREALIZED GAINGain / Credits Increase / Debits Decrease

 

UNREALIZED LOSSLoss / Debits Increase / Credits Decrease

 

UNREALIZED GAIN - OTHER COMPREHENSIVE INCOMEIncrease in Equity via Other Comprehensive Income / Credits Increase / Debits Decrease

 

UNREALIZED LOSS - OTHER COMPREHENSIVE INCOMEDecrease in Equity via Other Comprehensive Income / Debits Increase / Credits Decrease

 

UTILITIES EXPENSEExpense / Debits Increase / Credits Decrease

 

WARRANTY EXPENSEExpense / Debits Increase / Credits Decrease

 

WARRANTY LIABILITYLiability / Credits Increase / Debits Decrease