financial accounting tools for business decision making 7th(上)

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1、FinancialaccountingToolsforBusinessDecisionMaking7eThispageisintentionallyleftblankACCOUNTCLASSIFICATIONANDPRESENTATIONNormalAccountTitleClassificationFinancialStatementBalanceAAccountsPayableCurrentLiabilityBalanceSheetCreditAccountsReceivableCurrentAssetBalanceSheetDebitAccumulatedDepreciation

2、—BuildingsPlantAsset—ContraBalanceSheetCreditAccumulatedDepreciation—EquipmentPlantAsset—ContraBalanceSheetCreditAdministrativeExpensesOperatingExpenseIncomeStatementDebitAllowanceforDoubtfulAccountsCurrentAsset—ContraBalanceSheetCreditAmortizationExpenseOperatingExpenseIncomeStatementDebitBBadD

3、ebtExpenseOperatingExpenseIncomeStatementDebitBondsPayableLong-TermLiabilityBalanceSheetCreditBuildingsPlantAssetsBalanceSheetDebitCCashCurrentAssetBalanceSheetDebitCommonStockStockholder'sEquityBalanceSheetCreditCopyrightsIntangibleAssetBalanceSheetDebitCostofGoodsSoldCostofGoodsSoldIncomeState

4、mentDebitDDebtInvestmentsCurrentAsset/BalanceSheetDebitLong-TermInvestmentDepreciationExpenseOperatingExpenseIncomeStatementDebitDiscountonBondsPayableLong-TermLiability—ContraBalanceSheetDebitDividendRevenueOtherIncomeIncomeStatementCreditDividendsTemporaryaccountclosedRetainedEarningsDebittoRe

5、tainedEarningsStatementDividendsPayableCurrentLiabilityBalanceSheetCreditEEquipmentPlantAssetBalanceSheetDebitFFreight-OutOperatingExpenseIncomeStatementDebitGGainonDisposalofPlantAssetsOtherIncomeIncomeStatementCreditGoodwillIntangibleAssetBalanceSheetDebitIIncomeSummaryTemporaryaccountclosedNo

6、tApplicable(1)toRetainedEarningsIncomeTaxExpenseIncomeTaxExpenseIncomeStatementDebitIncomeTaxesPayableCurrentLiabilityBalanceSheetCreditInsuranceExpenseOperatingExpenseIncomeStatementDebitInterestExpenseOtherExpenseIncomeStatementDebitInterestPayableCurrentLiabilityBalanceSheetCreditInterestRece

7、ivableCurrentAssetBalanceSheetDebitInterestRevenueOtherIncomeIncomeStatementCreditInventoryCurrentAssetBalanceSheet(2)DebitNormalAccountTitleClassificationFinancialStatementBalanceLLandPlantAssetBalanceSheetDebitLossonDispos