Account Title Definition Classification Financial Statement Normal...
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Accounting
| Account Title | Definition | Classification | Financial Statement | Normal Balance |
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| Land |
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| Loss on Disposal of Plant Assets |
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| M |
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| Maintenance and Repairs Expense |
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| Mortgage Payable |
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| N |
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| Notes Payable |
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| P |
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| Patents |
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| Paid-in Capital in Excess of Par ValueCommon Stock |
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| Paid-in Capital in Excess of Par ValuePreferred Stock |
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| Preferred Stock |
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| Premium on Bonds Payable |
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| Prepaid Insurance |
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| Prepaid Rent |
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| R |
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| Rent Expense |
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| Retained Earnings |
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| S |
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| Salaries and Wages Expense |
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| Salaries and Wages Payable |
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| Sales Discounts |
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| Sales Returns and Allowances |
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| Sales Revenue |
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| Selling Expenses |
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| Service Revenue |
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| Stock Investments |
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| Supplies |
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| Supplies Expense |
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| T |
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| Treasury Stock |
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| U |
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| Unearned Service Revenue |
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| Utilities Expense |
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