Bài giảng:Nguyên lý kế toán

Fulbright Economics Teaching Program Principles of Accounting Account Classification Academic Year 2005-2006 ACCOUNT CLASSIFICATION Normal Balance A L OE R E Dr Cr Statement Cash Interest Expense Stationery JM’s Capital Interest Payable Sales Revenue Office Equipment Utilities Expense Advances by Customers Interest Revenue Securities Investment Trucks JM’s Withdrawal Salaries Expense Accounts Receivable Acc. Depreciation of Equipment Salaries Payable Accounts Payable Merchandise