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. | Accumulated depreciation | t. | Accounts receivable |
b. | Salary expense | u. | Notes payable |
c. | Prepaid insurance | v. | Insurance expense |
d. | Beginning common stock | w. | Salaries payable |
e. | Beginning retained earnings | x. | Total assets |
f. | Supplies expense | y. | Accounts payable |
g. | Operating expenses | z. | Notes receivable |
h. | Cash flow from operating activities | aa. | Cash |
i. | Debt to assets ratio | bb. | Supplies |
j. | Total liabilities | cc. | Cash flow from financing activities |
k. | Ending common stock | dd. | Interest revenue |
l. | Interest expense | ee. | Ending retained earnings |
m. | Consulting revenue | ff. | Net income |
n. | Cash flow from investing activities | gg. | Dividends |
o. | Service revenue | hh. | Office equipment |
P. | Unearned revenue | ii. | Debt to equity ratio |
q. | Certificate of deposit | jj. | Land |
r. | Interest receivable | kk. | Interest payable |
s. | Depreciation expense | ll. | Rent expense |
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