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الموضوع: Analyzing and Recording Transactions

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    Analyzing and Recording Transactions

    Analyzing and processing transactions
    Debits and Credits
    An account is an individual accounting record of increases and decreases in a specific asset, liability, or owner’s equity item.


    Double-Entry Accounting
    Double-entry accounting requires that for each transaction:
    ● At least two accounts are involved, with at least one debit and one credit.
    ● The total amount debited must equal the total amount credited.


    Debit and Credit Effects for Component Accounts
    Types of accounts:-
    Account Nature Increase(normal) Decrease
    Assets Debit Debit Credit
    Expenses Debit Debit Debit
    Liabilities Credit Credit Debit
    Revenues Credit Credit Debit












    Liabilities (credit) Assets (debit)
    Current Liabilities
    Accounts payable
    Insurance payable
    Interest payable
    fees payable
    Office salaries payable
    Rent payable
    Salaries payable
    Wages payable
    Income taxes payable
    Unearned Revenues
    Unearned consulting fees
    Unearned legal fees
    Unearned _______ revenue
    Unearned rent
    Notes Payable
    Short-term notes payable
    Notes payable
    Long-term notes payable
    Long-Term Liabilities
    Long-term lease liability
    Bonds payable


    Owner’s Equity
    Capital
    (-)Withdrawals


    Retained Earnings
    Retained earnings
    Cash dividends (or Dividends)
    Stock dividends
    Current Assets
    Cash
    Petty cash
    Cash equivalents
    Investments in securities
    Accounts receivable
    Allowance for doubtful accounts
    Interest receivable
    Rent receivable
    Notes receivable
    Merchandise inventory
    Office supplies
    Store supplies
    Prepaid insurance
    Prepaid interest
    Prepaid rent


    Long-Term Investments
    Long-term investments
    Investment in Bond sinking fund
    Investment in securities


    Plant Assets
    Automobiles
    Trucks
    Furniture
    Office equipment
    Store equipment
    Equipment
    Machinery
    Building
    Land


    Intangible Assets
    goodwill
    Copyrights








    Balance sheet







    Income statement


    Expenses (credit) Revenues (debit)


    Cost of Goods Sold
    Cost of goods sold
    Purchases
    Purchases discounts
    Transportation-in
    Freight in/out
    Miscellaneous Expenses
    Advertising expense
    Blueprinting expense
    Collection expense
    Delivery expense
    Gas and oil expense
    General and administrative expense
    Legal fees expense
    Miscellaneous expenses
    Operating expense
    Repairs expense
    Repairs expense
    Selling expense
    Telephone expense
    Travel and entertainment expense
    Utilities expense
    Income taxes expense
    Insurance expense
    Rent expense
    Salaries expense
    wages expense


    Depreciation
    Depreciation expense — Automobiles
    Depreciation expense — Building
    Depreciation expense — Building
    Depreciation expense — Trucks


    fees earned
    services revenue
    Commissions earned
    Rent revenue
    Earnings from investment in S & B
    Interest revenue
    Sales










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