indicate in the spaces to the right of each caption the category of each item and th 636408

Identify accounts by category and financial statement(s) Listed here are a number of financial statement captions. Indicate in the spaces to the right of each caption the category of each item and the financial statement(s) on which the item can usually be found. Use the following abbreviations:

Category		Financial Statement
Asset	A	Balance sheet	BS
Liability	L	Income statement	IS
Owners’ equity	OE
Revenue	R
Expense	E
Gain	G
Loss	LS
Accumulated depreciation		_________	_________
Long term debt		_________	_________
Equipment		_________	_________
Loss on sale of short term		_________	_________
investments		_________	_________
Net income		_________	_________
Merchandise inventory		_________	_________
Other accrued liabilities		_________	_________
Dividends paid		_________	_________
Cost of goods sold		_________	_________
Additional paid in capital		_________	_________
Interest income		_________	_________
Selling expenses		_________	_________

indicate in the spaces to the right of each caption the category of each item and th 636408

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