Account		Definition	Normal Balance
Liability	Accounts Payable	Amounts the business owes to a creditor, resulting from an oral or implied promise to pay at some future date	Credit
	Accounts Receivable
	Accrued Expenses
	Accrued Interest Receivable
	Accrued Utilities
	Accrued Wages Payable
	Additional Paid-in Capital
	Advance Deposit
	Cash
	Common Stock
	Common Stock
	Expense
	Income Taxes Payable
	Inventories
	Marketable Securities
	Notes Payable
	Prepaid Expenses
	Property & Equipment
	Retained Earnings
	Revenue
	Treasury Stock
	Unearned Revenues