ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS

 

ASSET SALE

 

BONDS ISSUED BETWEEN INTERST DATES

 

BONDS PAYABLE AT A DISCOUNT

 

BONDS PAYABLE AT PAR

 

BONDS PAYABLE AT A PREMIUM

 

CASH DIVIDEND

 

CLOSING REVENUE, EXPENSE, AND DIVIDEND ACCOUNTS

 

COLLECT ACCOUNTS RECEIVABLE

 

COMPOUND ENTRY TO BUY ASSET FOR CASH AND NOTE

 

CURRENCY EXCHANGE GAIN/LOSSES

 

DEPRECIATION EXPENSE

 

DIVIDEND INCOME

 

EXPENSE (accrued)

 

EXPENSE (cash)

 

EXPENSE (on account)

 

FREIGHT

 

INVESTMENT IN AVAILABLE FOR SALE SECURITIES

 

INVESTMENT IN BONDS AT A DISCOUNT

 

INVESTMENT IN BONDS AT PAR

 

INVESTMENT IN BONDS AT A PREMIUM

 

INVESTMENTS - EQUITY METHOD

 

INVESTMENTS IN TRADING SECURITIES

 

ISSUE NO PAR COMMON ("CAPITAL") STOCK

 

ISSUE PAR VALUE COMMON STOCK

 

ISSUE STATED VALUE COMMON STOCK

 

ISSUE PREFERRED STOCK

 

JOB COSTING (material, labor, overhead)

 

LOAN/NOTE PAYABLE (borrow, accrued interest, and repay)

 

NOTES PAYABLE ISSUED AT A DISCOUNT

 

NOTES RECEIVABLE

 

PAY ACCOUNTS PAYABLE

 

PAYROLL

 

PETTY CASH

 

PERPETUAL INVENTORY

 

PURCHASES AND PURCHASES RETURNS

 

PURCHASES WITH DISCOUNT (gross)

 

PURCHASES WITH DISCOUNT (net)

 

PREPAID EXPENSES (purchase and adjust)

 

RETIREMENT OF DEBT

 

REVENUE (accrued)

 

REVENUE (cash)

 

REVENUE (on account)

 

SALES AND SALES RETURNS

 

STOCK DIVIDEND (large)

 

STOCK DIVIDEND (small)

 

TREASURY STOCK PURCHASE

 

TREASURY STOCK REISSUANCE ABOVE COST

 

TREASURY STOCK REISSUANCE BELOW COST

 

UNEARNED REVENUE (collect and adjust)

 

VARIANCES RELATING TO DIRECT MATERIAL, DIRECT LABOR, AND FACTORY OVERHEAD

 

WARRANTY COSTS