Matching Type This includes coins, currencies, checks, bank deposits, and other cash items readily available for use in the operations of the business. Amounts collectible from the customers to whom sales have been made or services have been rendered on account or credit. Promissory note issued by the client or the customer in exchange for the services or goods received as evidenced of his/her obligation to pay. Amount of interest collectible on promissory notes received from customers and clients. It represents th expired cost of property, plant,a nd equipment as a result of usage and passage of time. A piece of lot or real estate owned by the enterprise on which a building can be constructed for business purposes. A structure used to accommodate the office, store, or factory of a business enterprise in the conduct of its operations This includes typewriter, air-conditioner, calculator, filing cabinet, etc used by the business in its office, store, or factory. This include tables, chairs, carpets, curtains, lamp and lighting, and wall decors. Include debts arising from the purchase of an asset or the acquisition of services on account. This represent obligations of the business arising from advance payments received before goods or services are provided to the customer. This will be settled when certain goods or services are delivered or rendered. Include amounts owed to others for expenses already incurred but are not yet paid. Examples are salaries payable and utilities payable. Is is along term debt of the business with security or collateral in the form of real properties. Original investment made by the owner. It is the annual portion of the cost of tangible assets such as buildings, machineries, and equipment charged as expense for the year. A. Cash B. Accrued income C. Land D. Accounts receivable E. Accumulated depreciation F. Notes receivable G. Allowance for bad debts H. Equipment 1. Capital J. Depreciation expense K. Mortgage payable L. Withdrawal M. Bonds payable N. Unearned revenues O. Accounts payable P. Accrued liabilities Q. Interest receivable R. Interest expense s. Building T. Furniture and fixtures