Indicate in each account if this is assets (A), liabilities (P), capital (C) or results (R) and indicate how increases, as well as the way it decreases, either when loading Debt/debit (d) or abandoning in Credit (h), as exemplified (include arrows):

A/P/C/R Increases Decreases th d Account Example Cash from capital re-expression 1 salary credit 2 dividends payable 3 organizational expenses 4 Contributions 5 Income tax (ISR) retained 6 Warehouse 7 documents payable 8 discounted documents 9 Interests 10 expenses in placement of obligations 11 other creditors 12 advertising 13 expenses in the issuance of obligations 14 Inventories 15 obligations payable 16 Employee Participation in Company Profits (PTU) payable 17 administrative expenses 18 raw material 19 financial products 20 desetas actions 21 Abandoned assets 22 documents payable in the long term