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Hello Tomato


Submitted By waterlover
Words 1296
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The chart of accounts lists all the accounts that a company uses in its accounting system. The accounts are usully organized into the following sequence. 1. Asset accounts
* Cash | (Amount of cash on hand) | * Accounts Receivables | (Amount owed to the company for services performed or products sold, where the cash has not yet been received) | * Property and Equipment | (Amount of land, buildings and equipment) | * Prepaid Insurance | (Insurance paid in advance, but not yet used) | 2. Liability accounts
* Accounts Payable | (Amount owed to suppliers of goods or services that the company received but has not yet paid) | * Unearned Revenues | (Amount received in advance for goods that the company did not deliver yet or for services that the comapny did not produce yet) | * Salaries Payable | (Amount owed to employees for work performed but not yet paid) | 3. Stockholders' Equity accounts
* Capital Stock | (Amount the company received from investors when it issued stock) | * Retained Earnings | (Accumulated net income that has not been distributed as dividends) | * Dividends | (Amount distributed to stockholders) | 4. Revenue accounts
* Sales | (Amount earned from selling goods to customers) | * Service Revenue | (Amount earned from providing services to clients) | 5. Expense accounts.
* Salaries Expense | (Amount earned by employees for work already done) | * Advertising Expense | (Cost incurred for advertising, promotions, and other marketing activites) |

Annual Report:
An annual report, a document issued by management to the shareholders of a company, presents financial information and results of operations for the past fiscal year. The annual report includes financial

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