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Accounting Chapter 14 Work Sheet Extensions

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Accounts Payable
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Balance Sheet – Credit
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Accounts Receivable
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Balance Sheet – Debit
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Accumulated Depreciation-Office Equipment
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Balance Sheet – Credit
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Accumulated Depreciation-Store Equipment
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Balance Sheet – Credit
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Advertising Expense
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Income Statement – Debit
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Allowance for Uncollectible Accounts
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Balance Sheet – Credit
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Capital Stock
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Balance Sheet – Credit
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Cash
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Balance Sheet – Debit
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Credit Card Fee Expense
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Income Statement – Debit
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Dividends
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Income Statement – Debit
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Employee Income Tax Payable
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Balance Sheet – Credit
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Health Insurance Premiums Payable
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Balance Sheet – Credit
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Income Summary (ending inventory smaller than beginning inventory) adjustment
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Income Statement – Debit
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Income Summary (ending inventory larger than beginning inventory) adjustment
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Income Statement – Credit
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Insurance Expense
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Income Statement – Debit
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Medicare Tax Payable
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Balance Sheet – Credit
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Merchandise Inventory
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Balance Sheet – Debit
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Office Equipment
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Balance Sheet – Debit
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Payroll Tax Expense
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Income Statement – Debit
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Petty Cash
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Balance Sheet – Debit
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Prepaid Insurance
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Balance Sheet – Debit
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Purchases
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Income Statement – Debit
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Rent Expense
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Income Statement – Debit
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Retained Earnings
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Balance Sheet – Credit
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Salary Expense
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Income Statement- Debit
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Sales
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Income Statement- Credit
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Sales Tax Payable
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Balance Sheet – Credit
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Social Security Tax Payable
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Balance Sheet – Credit
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Store Equipment
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Balance Sheet – Debit
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Supplies Expense-Office
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Income Statement – Debit
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Supplies Expense-Store
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Income Statement – Debit
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Supplies-Office
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Balance Sheet – Debit
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Supplies-Store
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Balance Sheet – Debit
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Unemployment Tax Payable-Federal
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Balance Sheet – Credit
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Unemployment Tax Payable-State
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Balance Sheet – Credit
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United Way Donations Payable
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Balance Sheet – Credit
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U.S. Savings Bond Payable
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Balance Sheet – Credit
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Utilities Expense
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Income Statement – Debit