Freight-Out
Operating Expense - Income Statement
Freight-In
Temporary account closed to cost of good sold - balance sheet system used for COGS
Furniture and Fixtures
Property, plant, and equipment - Balance sheet
Gain on Disposal of Plant Assets
Other revenues and gains - income statement
Income Tax Expense
Income tax Expense - Income Statement
Income Taxes Payable
Current Liability - Balance Sheet
Insurance Expense
Operating Expense - Income Statement
Intellectual Property Rights
Intangible Asset - balance sheet
Interest Expense
other expenses and losses - income statement
Interest Payable
current liability - balance sheet
Interest Receivable
current asset - balance sheet
Interest Income or Interest Revenue
Other revenues and gain - income statement
Inventory
current asset - balance sheet & inc stmt if periodic system used for COGS
Investment Income
Other revenues and gain - income statement
Investment Loss
Other expenses and losses - income statement
Investment in Real Estate
Long-Term Investment - Balance sheet
Land (held for operations only)
Property, plant, and equipment - Balance sheet
Loss on Disposal of Plant Assets
Other expenses and losses - income statement
Maintenance and Repairs Expense
Operating Expense - Income Statement
Machinery
Property, plant, and equipment - Balance sheet
Marketable Securities (Investments)
Current Asset - Balance Sheet
Merchandise Inventory
Current Asset -balance sheet system used for COGS
Miscellaneous Expense
Operating Expense - Income Statement
Mortgage Payable
Long-Term Liability - Balance Sheet
Notes Payable (current portion only)
Current Liability - Balance Sheet
Notes Payable (long-term portion only)
Long-Term Liability - Balance Sheet
Notes Receivable (current portion only)
Current Asset - Balance Sheet
Notes Receivable (long-term portion only)
Long-Term Investement - Balance Sheet
Office Equipment
Property, plant, and equipment - Balance sheet
Office Expense
Operating Expense - Income Statement
Office Furniture
Property, plant, and equipment - Balance sheet
Other Assets (list any non-current assets not already listed)
Other asset - balance sheet