Account

Normal Balance

(DR or CR)

Financial Statement Classification

Accounts payable

Accounts receivable

Accumulated depreciation

Additional paid-in capital in excess of par -

   common stock

Additional paid-in capital in excess of par -

   preferred stock

Advertising expense

Allowance for doubtful accounts

Available-for-sale securities

Bad debt expense

Bonds payable, due 6/30/20

Bond sinking fund

Building

Cash

Cash surrender value of life insurance

Common stock

Copyright

Cost of goods sold

Depreciation expense - selling

Depreciation expense - office

Discount on bonds payable

Dividend revenue

Dividends

Dividends payable

Account

Normal Balance

(DR or CR)

Financial Statement Classification

Office supplies expense

Equipment

Franchise

Freight in

Freight out

Gain on sale of equipment

Goodwill

Held-to-maturity securities

Income taxes payable

Interest expense

Interest payable

Interest receivable

Interest revenue

Inventory

Land

Land held for speculation

Loss on sale of land

Note payable, due 9/30/13

Note payable, due 4/30/19

Note receivable, due 6/15/13

Office supplies

Patents

Preferred stock

Premium on bonds payable

Prepaid insurance

Prepaid rent

Purchases

Purchase discounts

Purchase returns and allowances

Rent expense

Rent revenue

Retained earnings

Salaries and wages expense - officers

Salaries and wages expense - office

Salaries and wages payable

Sales commissions expense

Sales revenue

Sales returns and allowances

Sales discounts

Trading securities

Trademark

Treasury stock

Unearned sales revenue

Utilities expense 

Wages expense

Wages payable