Acct Classifications 3

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Accounting

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Statistics

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Patents

Intangible Asset - Balance Sheet

Paid-in Capital in Excess of Par Value-Common Stock

Shareholder's Equity - Balance Sheet

Paid-in Capital in Excess of Par Value-Preferred Stock

Shareholder's Equity - Balance Sheet

Payroll Taxes Expense

Operating Expense - Income Statement

Pension Expense

Operating Expense - Income Statement

Pension Obligation

Long-term Liability - Balance Sheet

Preferred Stock

Shareholder's Equity- Balance Sheet

Premium on Long-term Bonds Payable

Long-term Liability Adjunct- Balance Sheet

Prepaid Insurance

current asset- Balance Sheet

Prepaid Rent

current asset- Balance Sheet

Prepaid Supplies

current asset- Balance Sheet

Property Taxes Payable

current Liability- Balance Sheet

Real Estate (held for investment only)

Long-term Investment- Balance Sheet

Rent Expense

operating expense - Income Statement

Rent Receivable

current asset- Balance Sheet

Rent Revenue

Other revenues and gains - Income Statement

Research and Development Expense

operating expense - Income Statement

Retained Earnings

shareholder's equity- Balance Sheet and retained earnings statement

Salaries and Wages Expense

operating expense - Income Statement

Salaries and Wages Payable

current liability - Balance Sheet

Sales Revenues

revenues - Income Statement

Sales Taxes Payable

current liability- Balance Sheet

Selling Expenses

Operating expense - Income Statement

Service Fees

Revenue - Income Statement

Service Revenue

revenue - Income Statement

Short-Term Investments

current asset - Balance Sheet

Stock Investments (held for sale)

current asset - Balance Sheet

Stock Investments (held long-term)

Long-Term Investement- Balance Sheet

Supplies

current asset- Balance Sheet

Supplies Expense

Operating Expense - Income Statement

Taxes Payable

current Liability- Balance Sheet

Taxes Receivable

current asset- Balance Sheet

Telephone Expense

operating expense - Income Statement

Trademarks

Intangible asset - Balance Sheet

Treasury Stock

Shareholder's Equity - contra - Balance Sheet

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