These are the account type

No journal entry required

Accounts payable

Accounts receivable

Accumulated depreciation

Advertising expense

Billings in excess of costs less loss

Billings on construction contract

Cash

Cash, Materials, etc.

Common stock

Construction in progress

Cost of construction

Cost of goods sold

Costs and profit in excess of billings

Deferred revenue

Depreciation expense

Income tax expense

Interest expense

Interest revenue

Inventory

Land

Loss on Long$-$term contract

Notes payable

Notes receivable

Retained earnings

Revenue from long$-$term contracts

Sales revenue

Service revenue