Account Name Common Stock Preferred Stock Retained Earnings Dividends Additional Paid-in Capital Accumulated Depreciation
Type of Accoun SE SE SE xSE SE xA
ITnre co um am suerySS tom ckary xSE Extraordinary Gain/Loss (infrequent and unusual) Common stock dividend distrutable SE Accumulated other comprehensive income/los SE Bonds Payable L Discount on Bonds Payable xL Premium on Bonds Payable adjunct L Debt Conversion Expense Expense Paid-in Capital Stock warrants SE Compensation Expense Expense Paid-in Capital Stock Options SE Unearned Compensation xSE Investment in "Company Name" (Htm, AfS, T A Gain on Sale Securities Fair Value Adjustment Securities Fair Value Adjustment Dividend Revenue Unrealized Holding Gain-equity Unrealized Holding Loss-equity Unrealized holding Gain-income Unrealized Holding Loss-income Call Option/Put Option/Derivatives Futures Contract Sales Discount Sales Discount Forfeited Sales Discount and Receivables Allowance for sales returns and allowances Construction in Process Billings on Construction in Process Deferred Gross Profit Realized Gross Profit Discount on Notes Receivable Income Tax Expense Income Tax Payable Deferred Tax Liability Deferred Tax Asset Allowance for Deferred Tax Asset Prepaid Expense benefit due to loss carryback income tax refund receivable Pension Liability
De D ebit or Credi Credit Credit Credit Debit Credit Credit
Financial Statemen BS BS BS RE BS BS
E Dieth be itr Either Credit Credit Credit Debit Credit Debit Credit Debit Credit Debit Debit
BS IS BS BS BS BS BS IS BS IS BS BS BS (Investments)
Peripheral R xA adjunct A Revenue
Credit Credit Debit Credit Credit Debit Revenue Credit Revenue Debit A (Investment) Debit Current Asset Debit xRevenue Debit adjunt Revenu Credit xRevenue Credit xAR Debit A Debit xA Credit xAR Credit Revenue Credit xA Credit Expense Debit L Credit L Credit A Debit xA Credit A Debit xITE Credit A Debit Credit
IS BS BS BS BS IS IS BS BS
BS BS BS IS IS BS BS BS BS IS BS
Pension Asset Leased Equipment gain on bargain purchase Other comprehensive income foreign currency forward contract Premium revenue
Used to sweeten the pot to get bond holders to convert During issuance of a joint security
One type of stock compensation
Temporary Permanent Permanent Permanent (comprehensive (comprehensive income under equity) Permanent (comprehensive (comprehensive income under equity) Temporary Temporary Permanent Permanent