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Normal Balances
Normal Balances
19
Accounting
Undergraduate 1
06/28/2006
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Cards

Term
Fees Income
 Definition
Credit



Temporary
Term
Sales
 Definition
Credit


Temporary
Term
Sales Discounts
 Definition
Debit


Temporary
Term
Sales Returns and Allowances
 Definition
Debit



Temporary
Term
Purchases
 Definition
Debit


Temporary
Term
Freight In
 Definition
Debit


Temporary
Term
Purchases Discounts
 Definition
Credit


Temporary
Term
Purchases Returns and Allowances
 Definition
Credit


Temporary
Term
Expense Accounts
 Definition
Debit


Temporary
Term
Owners, Capital
 Definition
Credit


Permanent
Term
Owners, Drawing
 Definition
Debit


Temporary
Term
Cash
 Definition
Debit


Permanent
Term
Notes Receivable
 Definition
Debit


Permanent
Term
Prepaid Expenses
 Definition
Debit


Permanent
Term
Prepaid Expenses
 Definition
Debit


Permanent
Term
Equipment
 Definition
Debit


Permanent
Term
Accounts Payable
 Definition
Credit


Permanent
Term
Salaries Payable
 Definition
Credit


Permanent
Term
Sales Tax Payable
 Definition
Credit


Permanent
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