financial and managerial accounting（上）

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1、FINANCIALANDMANAGERIALACCOUNTINGThispageisintentionallyleftblankBMFEP.inddPageFP-110/8/1112:13PMuser-F409/Users/user-F409/DesktopACCOUNTCLASSIFICATIONANDPRESENTATIONNormalAccountTitleClassificationFinancialStatementBalanceAAccountsPayableCurrentLiabilityBalanceSheetC

2、reditAccountsReceivableCurrentAssetBalanceSheetDebitAccumulatedDepreciationBuildingsPlantAssetContraBalanceSheetCreditAccumulatedDepreciationEquipmentPlantAssetContraBalanceSheetCreditAdministrativeExpensesOperatingExpenseIncomeStatementDebitAdvertisingExpenseOperat

3、ingExpenseIncomeStatementDebitAllowanceforDoubtfulAccountsCurrentAssetContraBalanceSheetCreditAmortizationExpenseOperatingExpenseIncomeStatementDebitBBadDebtExpenseOperatingExpenseIncomeStatementDebitBondsPayableLong-TermLiabilityBalanceSheetCreditBuildingsPlantAsse

4、tBalanceSheetDebitCCashCurrentAssetBalanceSheetDebitCommonStockStockholders'EquityBalanceSheetCreditCopyrightsIntangibleAssetBalanceSheetDebitCostofGoodsSoldCostofGoodsSoldIncomeStatementDebitDDebtInvestmentsCurrentAsset/Long-TermBalanceSheetDebitInvestmentDepreciat

5、ionExpenseOperatingExpenseIncomeStatementDebitDiscountonBondsPayableLong-TermLiabilityContraBalanceSheetDebitDividendRevenueOtherIncomeIncomeStatementCreditDividendsTemporaryaccountclosedRetainedEarningsDebittoRetainedEarningsStatementDividendsPayableCurrentLiabilit

6、yBalanceSheetCreditEEquipmentPlantAssetBalanceSheetDebitFFreight-OutOperatingExpenseIncomeStatementDebitGGainonDisposalofPlantAssetsOtherIncomeIncomeStatementCreditGoodwillIntangibleAssetBalanceSheetDebitIIncomeSummaryTemporaryaccountclosedNotApplicable(1)toRetained

7、EarningsIncomeTaxExpenseIncomeTaxExpenseIncomeStatementDebitIncomeTaxesPayableCurrentLiabilityBalanceSheetCreditInsuranceExpenseOperatingExpenseIncomeStatementDebitInterestExpenseOtherExpenseIncomeStatementDebitInterestPayableCurrentLiabilityBalanceSheetCreditIntere

8、stReceivableCurrentAssetBalanceSheetDebitInterestRevenueOtherIncomeIncomeStatementCreditInventoryCurrentAssetBalanceSheet(2)DebitBMFEP.ind