Case 1 Using mark to classify what types of accounts these
items are and indicate in which statement they appear.
Items Assets Liabilities Proprietorship Revenues Expenses
Cash at Bank
Office Equipment
Land
Furniture
Notes Receivable
Notes Payable
Vehicle
Machinery
Inventory
Office Supply
Capital Stock
Equipment
Capital
Buildings
Accounts Receivable
Accounts Payable
Bonds Payable
Bank Note
Service Revenue
Retained Earnings
Charity Expense
Transportation Expense
Bank Charge
Commission Expense
Wages Expense
Salaries Expense
Bank Overdraft
Accrued Revenues
Accrued Expenses
Unearned Revenue
Prepaid Expenses
Interest Expense
Interest Payable
Utilities Expense
Marketing Expense
Rent Expense
Insurance Expense
Prepaid Insurance
Gas and Oil Expense
Repair Expense
Interest Income
Advertising Expense
Depreciation Expense
Accumulated Depreciation
Miscellaneous Expense
Loan Payable
Rent Revenue
Fees Earned
Tool
Trade Mark
Patent
Copyright
Income Tax Expense
Sales Revenue
Goodwill
Dividend
Maintenance Expense
Accrued Dividend
Others-Accounts Payable
Income Financial position
statement statement