Account Title -> copy the name of the accounts from the list below

Account Major Classification -> Asset (A), Liability (L), Stockholders' Equity (SE), Revenue (R) or Expense (E) or Not Applicable (NA)

Contra account -> place a check mark in this column if the item is a contra account

Account Sub Classification -> Current Asset (CA); Investments (INV); Property, Plant & Equipment (PPE); Intangible Assets (INT); Current Liability (CL), Long-term Liability (LTL); Deferred Credits (DC); Paid-in Capital (PIC); Retained Earnings (RE); Treasury Stock (TS); Sales (S), Cost of Merchandise Sold (COMS); Operating Expense-Administrative Expense (OEAE); Operating Expense-Selling Expense (OESE); Operating ExpenseSpecial Charges (OESC); Other Income (OI); Other Expense (OE); Discontinued Operations (DOP); Extraordinary Item (EI); or Not Applicable (NA)

Normal Balance -> debit (DR) or credit (CR) or Not Applicable (NA)

Financial Statement-> Income Statement (IS), Retained Earnings Statement (RES), Balance Sheet (BS) or Not Applicable (NA)

Temporary or Permanent -> T for temporary (nominal) accounts and P for permanent (real) accounts

1. Notes Payable due in 6 months
2. Current portion of Long-term Debt
3. Sales Salaries Expense
4. Office Salaries Expense
5. Social Security Tax Payable
6. Employees Federal Income Tax Payable
7. Retirement Savings Deductions Payable
8. United Way Deductions Payable
9. Salaries Payable
10. Payroll Tax Expense
11. State Unemployment Tax Payable
12. Federal Unemployment Tax Payable
13. Vacation Pay Expense
14. Vacation Pay Payable
15. Pension Expense
16. Unfunded Pension Liability
17. Cash
18. Organization Expenses
19. Preferred Stock
20. Common Stock
21. Paid-in Capital in Excess of Par (Stated) Value
22. Treasury Stock
23. Wages Payable
24. Paid-in Capital from Sale of Treasury Stock
25. Cash Dividends
26. Cash Dividends Payable
27. Stock Dividends
28. Stock Dividends Distributable
29. Retained Earnings
30. Capital Stock


1.Notes Payable due in 6 months: L,X,CL,CR,BS,P
2.Current portion of Long-term Debt: L,X,CL,DR,BS,P
3.Sales Salaries Expense:E,X,OESE,DR,IS,T
4.Office Salaries Expense: E,X,OESC,DR,IS,T
5.Social Security Tax Payable: L,X,CLCR,BS,P
6.Employees Federal Income Tax Payable: L,X,CL,CR,BS,P
7. Retirement Savings Deductions Payable: L,X,CL,CR,BS,P
8. United Way Deductions Payable:L,OE,DR,BS,P
9. Salaries Payable:L,X,CL,CR,BS,P
10. Payroll Tax Expense:E,X,OESC,DR,IS,T
11. State Unemployment Tax Payable:L,X,CL,CR,BS,P
12. Federal Unemployment Tax Payable:L,X,CL,CR,BS,P
13. Vacation Pay Expense:E,OESC,DR,IS,T
14. Vacation Pay Payable:L,X,CL,CR,BS,P
15. Pension Expense:E,OESC,DR,IS,T
16. Unfunded Pension Liability: L,X,LTL,CR,IS,P
17. Cash: A,X,CA,DR,BS,P
18. Organization Expenses: E,OESC,DR,IS,T
19. Preferred Stock: SE,CA,CR,BS,P
20. Common Stock:SE, CA,CR,BS,P
21. Paid-in Capital in Excess of Par (Stated) Value: SE,CA,CR,BS,P
22. Treasury Stock: SE,X,CL,DR,BS,P
23. Wages Payable:L,X,CL,CR,BS,P
24. Paid-in Capital from Sale of Treasury Stock: SE,CA,CR,BS,P
25. Cash Dividends: SE,CA,DR,RES
26. Cash Dividends Payable:L,X,CL,CR,BS,P
27. Stock Dividends:SE,CA,DR,RES
28. Stock Dividends Distributable:SE,CA,CR,BS,P
29. Retained Earnings:SE,CA,CR,BS,P
30. Capital Stock:SE,CA,CR,BS,P