Asset Accounts
- Cash
- Accounts Receivable
- Inventory
- Prepaid Expenses
- Property, Plant, and Equipment
- Accumulated Depreciation
Liability Accounts
- Accounts Payable
- Short-term Loans
- Accrued Liabilities
- Unearned Revenue
- Long-term Debt
Equity Accounts
- Common Stock
- Retained Earnings
- Additional Paid-in Capital
- Treasury Stock
Revenue Accounts
- Sales Revenue
- Service Revenue
- Interest Income
Expense Accounts
- Cost of Goods Sold
- Salaries and Wages Expense
- Rent Expense
- Utilities Expense
- Depreciation Expense
- Insurance Expense
- Advertising Expense
- Interest Expense
- Supplies Expense
Other Accounts
- Dividends
- Gains and Losses on Sale of Assets