Friday, March 22, 2013

Account name of accounting

Assets :
a.    Current assets :
1.     Cash in bank
2.    Petty cash
3.    Marketable securities
4.    Notes receivable
5.    Account receivable
6.    Inventory :
a.    Material inventory
b.    Work in process inventory
c.    Finished goods inventory
7.    Supplies
8.    Accrued receivable
9.    Prepaid expense
b.    Fixed assets :
1.     Investment
2.    Tangible fixed asset
a.    Building
-          Acc. Depr. of building
b.    Vehicle
-          Acc. Dept. of vehicle
c.    Equipment
-          Acc. Dept. of equipment
3.    Intangible asset :
a.    Hak copyright
b.    Hak paten
c.    Hak trade mark
4.    Deferned charges
5.    Other asset


LiabilitieLiabilities :

a.    Current liabilities :
1.     Account payable
2.    Notes payable
3.    Accrued payable
4.    Deferred revenue
b.    Long term liabilities :
1.     Bond payable
2.    Mortgage notes payable

Equity

1.     Capital stock
2.    Retained earning
3.    Additional common capital
4.    Withdrawl


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