Account Title	Definition	Classification	Financial Statement	Normal Balance
A
Accounts Payable	Obligation to vendor or supplier	Current liability	Balance sheet	CR
Accounts Receivable
Accumulated DepreciationBuildings
Accumulated DepreciationEquipment
Administrative Expenses
Allowance for Doubtful Accounts
Amortization Expense
B
Bad Debt Expense
Bonds Payable
Buildings
C
Cash
Common Stock
Copyrights
Cost of Goods Sold
D
Debt Investments
Depreciation Expense
Discount on Bonds Payable
Dividend Revenue
Dividends
Dividends Payable
E
Equipment
F
Freight-Out
G
Gain on Disposal of Plant Assets
Goodwill
I
Income Summary
Income Tax Expense
Income Taxes Payable
Insurance Expense
Interest Expense
Interest Payable
Interest Receivable
Interest Revenue
Inventory