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