ASSETS ( Current Assets) LIABILITIES ( Current Liabilities) EXPENSES

Cash Account Payable Supplies Expense

Cash Equivalent
Petty Cash Fund
Notes Receivable
Account Receivable
Estimated Uncollectable Accounts
Advances to Employees
Inventories
Supplies Inventory
Unused Inventory
Prepaid Expenses
ASSETS (Non- Current Asset)
Property and Equipment
- Building
- Equipment / Machinery
- Furniture and Fixtures
Accumulated Deprecation
“Notes Payable” Short Term Rent Expense
Accrued Expenses Repair and Maintenance
Unearned Income Salary and Wages
LIABILITIES ( Non- current
Uncollectible Account
Liabilities)
“Notes Payable” Long Term Depreciation Expense
Mortgage Payable Taxes and Licenses
OWNER’S EQUITY Insurance Expense
Withdrawal Utilities Expense
Capital Interest Expense
Miscellaneous Expenses
Gas and Oil / Travel and
REVENUE
Transportation Expense
Service Income
Professional Income
Rental Income
Interest Income
Miscellaneous Income