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This document classifies accounts according to their nature into nominal accounts, balance sheet accounts, and income or expense accounts. It divides accounts into current assets, non-current assets, current liabilities, non-current liabilities, and equity. Examples of current assets include cash, accounts receivable, inventory. Non-current assets include property, equipment, intangible assets. Current liabilities include accounts payable, interest payable. Non-current liabilities include long-term debt, bonds payable. Equity includes share capital, retained earnings, reserves. Income and expense accounts track revenues and costs over a period.
Исходное описание:
Classification of accounting accounts according to nature
Оригинальное название
Classification of accounting accounts according to nature
This document classifies accounts according to their nature into nominal accounts, balance sheet accounts, and income or expense accounts. It divides accounts into current assets, non-current assets, current liabilities, non-current liabilities, and equity. Examples of current assets include cash, accounts receivable, inventory. Non-current assets include property, equipment, intangible assets. Current liabilities include accounts payable, interest payable. Non-current liabilities include long-term debt, bonds payable. Equity includes share capital, retained earnings, reserves. Income and expense accounts track revenues and costs over a period.
This document classifies accounts according to their nature into nominal accounts, balance sheet accounts, and income or expense accounts. It divides accounts into current assets, non-current assets, current liabilities, non-current liabilities, and equity. Examples of current assets include cash, accounts receivable, inventory. Non-current assets include property, equipment, intangible assets. Current liabilities include accounts payable, interest payable. Non-current liabilities include long-term debt, bonds payable. Equity includes share capital, retained earnings, reserves. Income and expense accounts track revenues and costs over a period.
CLASSIFICATION OF ACCOUNTS ACCORDING TO THEIR NATURE
NOMINAL ACCOUNTS BALANCE SHEET
ACCOUNTS ACCOUNTS CLASSIFICATION EGRESS INCOME DEBTOR CREDITOR Box X CURRENT ASSET Banks X CURRENT ASSET Temporary Investments X CURRENT ASSET Accounts receivable X CURRENT ASSET Accounts Receivable X CURRENT ASSET Allowance for Uncollectible Accounts X CURRENT ASSET Merchandise Inventory X CURRENT ASSET Goods in Transit X CURRENT ASSET Sundry Accounts Receivable X CURRENT ASSET Insurance Paid in Advance X CURRENT ASSET Interest Paid in Advance X CURRENT ASSET Prepaid Taxes X CURRENT ASSET Investment Portfolio X CURRENT ASSET Long-term accounts receivable X NON-CURRENT ASSETS Mortgages Receivable X NON-CURRENT ASSETS Equity Investments X NON-CURRENT ASSETS Building (Not used by the company) X NON-CURRENT ASSETS Land (Not used by the company) X NON-CURRENT ASSETS Land (of the building) X NON-CURRENT ASSETS Ediificio X NON-CURRENT ASSETS Depreciation Accum. Building X NON-CURRENT ASSETS Machinery X NON-CURRENT ASSETS Depreciation Accum. Machinery X NON-CURRENT ASSETS Facilities X NON-CURRENT ASSETS Depreciation Accum. Facilities X NON-CURRENT ASSETS Delivery Team X NON-CURRENT ASSETS Depreciation Accum. Rep Team X NON-CURRENT ASSETS Furniture and Fixtures X NON-CURRENT ASSETS Depreciation Accum. Furniture and Fixtures X NON-CURRENT ASSETS Patents X NON-CURRENT ASSETS Amortization Accum. Patents X NON-CURRENT ASSETS Brand names X NON-CURRENT ASSETS Amortization Accum. Brand names X NON-CURRENT ASSETS Goodwill X NON-CURRENT ASSETS Amortization Accum. Goodwill X NON-CURRENT ASSETS Leased Property Improvements X NON-CURRENT ASSETS Security Deposits (Delivered) X NON-CURRENT ASSETS Pension Funds X NON-CURRENT ASSETS Social Benefit Funds X NON-CURRENT ASSETS Bank Overdrafts X CURRENT LIABILITIES Bank Promissory Notes X CURRENT LIABILITIES Accounts payable X CURRENT LIABILITIES Accounts Payable X CURRENT LIABILITIES Taxes payable X CURRENT LIABILITIES Short-term mortgages payable X CURRENT LIABILITIES Accrued Expenses Payable X CURRENT LIABILITIES Accounts Receivable Accounts Payable r X CURRENT LIABILITIES Balances Mortgages Payable X NON-CURRENT Corporate Bonds (Bonds) X LIABILITIES NON-CURRENT Long-term notes payable X LIABILITIES NON-CURRENT Long-term accounts payable X LIABILITIES NON-CURRENT Provision Social Benefits X LIABILITIES NON-CURRENT Provision Pending Proceedings X LIABILITIES NON-CURRENT Provision for Compensation X LIABILITIES NON-CURRENT Interest collected in advance X LIABILITIES NON-CURRENT Rent Collected in Advance X LIABILITIES NON-CURRENT Deferred earnings X LIABILITIES NON-CURRENT Other deferred income X LIABILITIES NON-CURRENT Deposits Received in Guarantee X LIABILITIES NON-CURRENT Unclaimed Profits X LIABILITIES NON-CURRENT Capital Stock X LIABILITIES PATRIMONY Surplus (retained earnings) X PATRIMONY Legal Reserve X PATRIMONY Shareholders X PATRIMONY Statutory Reserve X PATRIMONY CLASSIFICATION OF ACCOUNTS ACCORDING TO THEIR NATURE Voluntary Reserve X PATRIMONY CLASSIFICATION OF ACCOUNTS ACCORDING TO THEIR NATURE NOMINAL ACCOUNTS BALANCE SHEET ACCOUNTS ACCOUNTS CLASSIFICATION EGRESS INCOME DEBTOR CREDITOR Electric Light Deposit X NON-CURRENT ASSETS Sales X Shopping X Sales Returns X Returns on Purchases X Shopping Discounts X Sales discounts X Interest Benefits X Propaganda Expenses X Management Salaries X Commission Sellers X Building Expenses X Cost of sales X Administrative Expenses X Gross Profit on Sales X Interest Expenses X Miscellaneous Selling Expenses X Miscellaneous Repairs X Water Service Expense X