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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
