Relationship of accounts to financial statements
Required
Identify whether each of the following items would appear on the income statement (IS), statement of changes in stockholders’ equity (SE), balance sheet (BS), or statement of cash flows (CF). Some items may appear on more than one statement; if so, identify all applicable statements. If an item would not appear on any financial statement, label it NA.
a. Depreciation expense
b. Interest receivable
c. Certificate of deposit
d. Unearned revenue
e. Service revenue
f. Cash flow from investing activities
g. Consulting revenue
h. Interest expense
i. Ending common stock
j. Total liabilities
k. Debt to assets ratio
l. Cash flow from operating activities
m. Operating expenses
n. Supplies expense
o. Beginning retained earnings
p. Beginning common stock
q. Prepaid insurance
r. Salary expense
s. Accumulated depreciation
t. Cash
u. Supplies
v. Cash flow from financing activities
w. Interest revenue
x. Ending retained earnings
y. Net income
z. Dividends
aa. Office equipment
bb. Debt to equity ratio
cc. Land
dd. Interest payable
ee. Rent expense
ff. Notes receivable
gg. Accounts payable
hh. Total assets
ii. Salaries payable
jj. Insurance expense
kk. Notes payable
ll. Accounts receivable