Type of Account
Financial Statements
100
Cash
What is an asset
100
Cash
What is the Balance Sheet or Statement of Cash Flows
200
Accounts Payable
What is a liability
200
Telephone Expense
What is the Income Statement
300
Services Earned
What is a revenue account
300
Mortgage Payable
What is the Balance Sheet
400
Unearned Revenue
What is a liability account
400
Dividends
What is Statement of Retained Earnings
500
Allowance for Doubtful Accounts
What is a contra-asset account
500
Accumulated Depreciation
What is the Balance Sheet
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