Normal Balance: Debit (DR) or Credit(CR)

Account Type: Income Statement (IS), Balance Sheet (BS) or Retained Earnings (RE)

Account Group: Current assets (CA)

Fixed assets (FA)

Accumulated depreciation (AD)

Current liabilities (CL)

Long term liabilities (LL)

Shareholders equity (SE)

Revenue (RV)

Cost of sales (CS)

Purchases (PC)

Cost and expenses (CE)

Number	Description	Normal Balance	Account Type	Account Group
1030	Petty Cash
1100	Accounts Receivable
1520	Office Equipment
2520	Accumulated Depreciation Equipment
3100	GST/HST Payable
3500	Bank Loan
4100	Retained earnings
4600	Sales Returns
5100	Purchase Discounts
6090	EI Expense