Ten-Column Work Sheet (Appendix)

Indicate whether the amount in each of the following accounts should be carried over from the adjusted trial balance column of the work sheet to the income statement (IS) column or to the balance sheet (BS) column. Also indicate whether the account normally has a debit (D) balance or a credit (C) balance.

BS-D Example: Cash 1. Accumulated Depreciation-Trucks 2. Subscriptions Sold in Advance 3. Accounts Receivable 4. Dividends 5. Capital Stock 6. Prepaid Insurance 7. Depreciation Expense-Trucks 8. Office Supplies 9. Office Supplies Expense 10. Subscription Revenue 11. Interest Receivable 12. Interest Revenue 13. Interest Expense 14. Interest Payable 15. Retained Earnings