I will try to defined some of the most common terms types of accounts: Accounts Payable Accounts Receivable Accumulated Depreciation Advertising Expense Allowance for Uncollectible Accounts Amortization Expense Bad Debt Expense Bonds Payable Building Capital Stock Cash Common Stock Cost of Goods Sold Currency Exchange Gains/Losses Depreciation Expense Discount on Bonds Payable Discount on Notes Payable Dividend Income Dividends Dividends Payable Employee Benefits Expense Equipment Federal Income Tax Payable Federal Unemployment Tax Payable Fifo Freight-in Freight-out Fuel Expense Gain Income Summary Insurance Expense Insurance Payable Interest Expense Interest Income Interest Payable Interest Receivable Inventory Investment in Bonds Investment Income Investments Land Lifo Loan Payable Loss Miscellaneous Expense Notes Payable Notes Receivable Obligation Under Capital Lease Paid-in Capital in Excess of Par - Common Paid-in Capital in Excess of Par - Preferred Patent Payroll Tax Expense Petty Cash Premium on Bonds Payable Prepaid Insurance Prepaid Rent Purchase Discounts Purchases Purchase Returns Rent Expense Repair Expense Retained Earnings Retirement Contribution Payable Revenue Salaries Expense Salaries Payable Sales Sales Discounts Sales Returns Service Revenue Social Security Payable State Income Tax Payable State Unemployment Tax Payable Supplies Supplies Expense Trading Securities Treasury Stock Uncollectible Accounts Expense Unearned Revenue Unrealized Gain Unrealized Loss Utility Expense Warranty Expense Warranty Liability
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