Instructions Chart of Accounts At CHART OF ACCOUNTS General Ledger ASSETS REVENUE 11 Cash 41 Fees Eamed 12 Accounts Receivable EXPENSES 13 Supplies 14 Prepaid Insurance 15 Land 51 Advertising Expense 52 Insurance Expense 53 Rent Expense 54 Salary Expense 16 Equipment 17 Accumulated Depreciation-Equipment 55 Supplies Expense Instructions Chart of Accounts At CHART OF ACCOUNTS General Ledger ASSETS REVENUE 11 Cash 41 Fees Eamed 12 Accounts Receivable EXPENSES 13 Supplies 14 Prepaid Insurance 15 Land 51 Advertising Expense 52 Insurance Expense 53 Rent Expense 54 Salary Expense 16 Equipment 17 Accumulated Depreciation-Equipment 55 Supplies Expense