File Folder Name Accounts Payable Accounts Receivable Select from drop-down lists. File Drawer Liability Asset Accrued Expenses Payable Accumulated Depreciation on Computer Equipment Accumulated Depreciation, Building Improvements Liability Accumulated Depreciation, Buildings Accumulated Depreciation, Equipment Accumulated Depreciation, Furniture and Fixtures Accumulated Depreciation, Leasehold Accumulated Depreciation, Vehicles Additional Paid in Capital Advertising Expense Allowance for Doubtful Accounts Amortization Expense Ancillary Revenue Auto Expenses Automobile Expenses Bad Debt Expense Bank Fees Bank Loans Payable Bank Service Charges Building Improvements Buildings Cash on Hand (e.g. in cash registers) Financial Statement Balance Sheet Balance Sheet Balance Sheet