Liabilities :
Capital Account
Sundry creditors
Rent payable
Salary and wages payable
Provision for depreciation
Provision for bad debts
Accrued Expenses
Future dated payment
Cost of removal – Clearing
Intercompany Payables
Deferred Depreciation Reserve
Payables Suppliers
Tax Payable
Unearned Revenue
Assets :
Sundry debtors
Cash
Building
Vehicle
Computers
Machinery
Cash Clearing Account
Proceeds of Sale – Clearing
Intercompany Receivables
Depreciation Adjustments
Asset Clearing Account
Prepayments
Receivable Factoring/Remittance
Other Receivables
Autoaccounting Clearing
Unbilled Receivables
Allowance for Bad Debt
Revenue :
Sales – Training
Discount Received
Realized Gain Account
Unrealized Gain Account
Sales – Consulting
Expenses:
Sales Expense
Rent Expense
Employee headcount
Salary Expenses
Depreciation - Building
Depreciation - Vehicle
Depreciation - Computers
Depreciation - Machinery
Bad debts
Suspense Account
Intercompany account
Purchase Account
Square Feet
Unrealized Loss Account
Realized Loss Account
Cumulative Translation Adjustment
Traveling Expense
Bank Charges
Bank Errors
Freight
Gain on retirement – Proceeds of Sale
Loss on retirement – Proceeds of Sale
Gain on retirement – Cost of removal
Loss on retirement – Cost of removal
Gain on retirement – Net Book value
Loss on retirement – Net Book value
Deferred Depreciation expense
Rounding
Ownership:
Capital Account
Retained Earnings
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