Use the following as a guide for what to write in each column of the Account Tracking form provided:

Account Title -> copy the name of the accounts from the list below

Account Major Classification -> Asset (A), Liability (L), Owners Equity (OE), Revenue (R) or Expense (E) or Not Applicable (NA) Contra account -> place a check mark in this column if the item is a contra account

Account Sub Classification -> Current Asset (CA); Investments (INV); Property, Plant & Equipment (PPE); Intangible Assets (INT); Current Liability (CL), Long-term Liability (LTL); Sales (S), Cost of Merchandise Sold (COMS); Operating Expenses - Administrative Expense (OEAE); Operating Expenses - Selling Expense (OESE); Other Income (OI); Other Expense (OE) or Not Applicable (NA)

Normal Balance -> debit (DR) or credit (CR) or Not Applicable (NA)

Financial Statement-> Income Statement (IS), Statement of Owners Equity (SOE), Balance Sheet (BS) or Not Applicable (NA)

Temporary or Permanent -> T for temporary (nominal) accounts and P for permanent (real) accounts

1 Accumulated Depletion

2 Allowance for Doubtful Accounts

3 Amortization Expense

4 Bad Debts Expense

5 Cash Short & Over

6 Cost of Merchandise Sold

7 Customer Refunds Payable

8 Delivery Expense (Transportation Out)

9 Depletion Expense

10 Estimated Returns Inventory

11 Freight In (Transportation In)

12 Gain on Disposal of Fixed Assets

13 Goodwill

14 Interest Expense

15 Interest Revenue

16 Loss on Disposal of Fixed Assets

17 Merchandise Inventory

18 Notes Receivable due in 2 years

19 Office Salaries Expense

20 Patents

21 Petty Cash

22 Purchases

23 Purchases Discounts

24 Purchases Returns & Allowances

25 Rent Revenue

26 Repairs & Maintenance Expense

27 Salaries Payable

28 Sales

29 Sales Salaries Expense

30 Sales Tax Payable