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35 Cards in this Set
- Front
- Back
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Accounts Receivable
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(Current) Asset
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Food Sales
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Revenue
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Cost of Sales
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Expense
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Salaries and Wages
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(Operating) Expense
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Employee Benefits
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(Operating) Expense
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Credit Card Fees
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(Operating) Expense
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Rent
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(Fixed) Expense
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Property Taxes
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(Fixed) Expense
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Insurance
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(Fixed) Expense
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Interest Expense
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(Fixed) Expense
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Depreciation Expense /
Amortization Expense |
(Fixed) Expenses
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Accumulated Depreciation
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(Contra) Asset
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Owner's Capital
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Owner's Equity
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Withdrawals
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Owner's Equity
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Retained Earnings
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Owner's Equity (Corporation)
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Dividends
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Owner's Equity (Corporation)
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Dividends Payable
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Liability
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Cash
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(Current) Asset
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Inventories (Supplies, Food, Bev)
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(Current) Asset
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Prepaid Expenses (Rent, Insurance)
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(Current) Asset
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Land
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Asset (Property & Equipment)
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Building
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Asset (Property & Equipment)
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Furniture and Equipment
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Assets (Property & Equipment)
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China, Glass, Silverware
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Asset AND Expense
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Security Deposits
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(Other) Asset
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Preopening Costs
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(Other) Asset
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Organizational Costs (Law-related)
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(Other) Asset
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Sales Tax Payable
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(Current) Liability
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Accrued Expenses
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(Current) Liability
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Payable
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Liability
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Receivable
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Asset
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Mortgage Payable
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Liability
(Purchasing land /building) |
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Notes Payable
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Liability
(Borrowing $$ from the bank) |
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Common Stock
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Equity
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Additional Paid-In Capital
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Equity
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