2. Accounts Payable SFP CL Trade and other Payables 3. Accrued Expenses SFP CL Trade and other Payables 4. Accumulated Deprn. SFP Contra-Asset NCA PPE 5. Advances from SFP CL Trade and Other Payables Customers 6. Advances of employees SFP CA Trade and Other Receivables collectible currently 7. Advances of Officers (not SFP NCA Other Non-current Assets currently collectible) 8. Advertising Expense IS Distribution Costs 9. Allowance for Doubtful SFP Contra-Asset Trade and Other Receivables Accounts CA 10. Bonds Payable due 5 SFP NCL Bonds Payable years after the reporting period 11. Cash in Bank- Current SFP CA Cash and Cash Equivalent 12. Cash in Bank- Savings SFP CA Cash and Cash Equivalent 13. Cash Surrender Value SFP NCA Long Term Investments 14. Claim Receivable SFP CA Trade and Other Receivables 15. Copyright SFP NCA Intangible Assets 16. Customers’ Deposit SFP CL Trade and Other Payables 17. Depreciation Expense- OE IS Administrative Expenses Depreciation Expense-SE IS Distribution Costs 18. Doubtful Account IS Administrative Expenses Expense 19. Drawing SFP Owner’s Equity Drawing 20. Factory Supplies SFP CA Inventories 21. Finished Goods SFP CA Inventories 22. Franchise SFP NCA Intangible Assets 23. Freight In IS Cost of Goods Sold 24. Furniture and Fixtures SFP NCA PPE 25. Goods in Process SFP CA Inventories 26. Goodwill SFP NCA Intangible Assets 27. Income Tax Payable SFP CL Trade and Other Payables 28. Interest Income IS Other Income 29. Interest Receivable SFP CL Trade and Other Receivables 30. Internet Fees IS 31. Investment in Bonds SFP NCA Long-term Investments 32. Land SFP NCA PPE 33. Land held for Speculation SFP NCA Investment Property 34. Machinery SFP NCA PPE 35. MDSE Inventory SFP CA Inventories 36. Mortgage Payable SFP NCL 37. Notes Payable SFP CL Trade and Other Payables 38. Notes Receivable SFP CA Trade and Other Receivables 39. Office Equipment SFP NCA PPE 40. Ordinary Shares SFP SHE Share Capital 41. Owner’s Capital SFP SHE 42. Petty Cash Fund SFP CA Cash and Cash Equivalent 43. Plant Expansion Fund SFP NCA Long-term Investments 44. Preference Redemption SFP NCA Long-term Investments Fund 45. Preference Share SFP SHE Preference Share Capital 46. Prepaid Advertising SFP CA Prepaid Expenses 47. Prepaid Insurance SFP CA Prepaid Expenses 48. Prepaid Taxes SFP CA Prepaid Expenses 49. Professional Fees IS 50. Purchases IS Cost of Goods Sold 51. Raw Materials Inventory SFP CA Inventories 52. Refundable Deposits SFP NCA Other Non-current Assets 53. Rent Expense IS 54. Representation Expense IS 55. Retained Earnings SFP SHE Retained Earnings RE- appropriated for SFP SHE Reserves contingencies 56. Salaries and Wages-Sales IS Distribution Costs Salaries and Wages-Office IS Administrative Expenses 57. Sales IS Net Sales 58. Share Premium SFP SHE Reserves 59. Sinking Fund SFP NCA Long-term Investments 60. Supplies SFP 61. Supplies Expense- Office IS Administrative Expenses Supplies Expense- Store IS Distribution Costs 62. Taxes and Licenses IS Administrative Expenses 63. Time Deposit SFP 64. Tools SFP NCA PPE 65. Trading Securities SFP CA Financial Assets @ FV 66. Transportation Expense IS 67. Unearned Income SFP 68. Unused Supplies SFP CA Prepaid Expenses 69. Withholding Tax Payable SFP Compensation 70.