tailieunhanh - Ebook Accounting principles (11th edition): Part 1

(BQ) Part 1 book "Accounting principles" has contents: Accounting in action, the recording process, adjusting the accounts, completing the accounting cycle, accounting information systems, current liabilities and payroll accounting,.and other contents. | ACCOUNT CLASSIFICATION AND PRESENTATION Financial Statement Normal Balance Current Liability Balance Sheet Credit Accounts Receivable Current Asset Balance Sheet Debit Accumulated Depreciation—Buildings Account Title Classification Accounts Payable A Plant Asset—Contra Balance Sheet Credit Accumulated Depreciation—Equipment Plant Asset—Contra Balance Sheet Credit Advertising Expense Operating Expense Income Statement Debit Allowance for Doubtful Accounts Current Asset—Contra Balance Sheet Credit Amortization Expense Operating Expense Income Statement Debit B Bad Debt Expense Operating Expense Income Statement Debit Bonds Payable Long-Term Liability Balance Sheet Credit Buildings Plant Assets Balance Sheet Debit Cash Current Asset Balance Sheet Debit Common Stock Stockholders’ Equity Balance Sheet Credit Copyrights Intangible Asset Balance Sheet Debit Cost of Goods Sold Cost of Goods Sold Income Statement Debit Debt Investments Balance Sheet Debit Depreciation Expense Current Asset/Long-Term Investment Operating Expense Income Statement Debit Discount on Bonds Payable Long-Term Liability—Contra Balance Sheet Debit Dividends Retained Earnings Statement Balance Sheet Debit Dividends Payable Temporary account closed to Retained Earnings Current Liability Equipment Plant Asset Balance Sheet Debit Income Statement Debit C D Credit E F Freight-Out Operating Expense G Gain on Disposal of Plant Assets Other Income Income Statement Credit Goodwill Intangible Asset Balance Sheet Debit Not Applicable (1) Income Tax Expense Temporary account closed to Retained Earnings Income Tax Expense Income Statement Debit Income Taxes Payable Current Liability Balance Sheet Credit Insurance Expense Operating Expense Income Statement Debit Interest Expense Other Expense Income Statement Debit Interest Payable Current Liability Balance Sheet Credit Interest .