Traverse Account Type Cheat Sheet

5 Cash On Hand 115 Current Assets Debit
10 Cash On Deposit 115 Current Assets Debit
20 Accounts Receivable 115 Current Assets Debit
25 Allowance for Bad Debts 115 Current Assets Credit
30 Employee Receivables 115 Current Assets Debit
35 Other Receivables 115 Current Assets Debit
40 Notes Receivable 115 Current Assets Debit
45 Raw Materials and Supplies 115 Current Assets Debit
50 Work-in-Process 115 Current Assets Debit
55 Finished Goods Inventory 115 Current Assets Debit
60 Prepaid Expenses 115 Current Assets Debit
65 Marketable Securities 115 Current Assets Debit
70 Other 115 Current Assets Debit
75 Other 115 Current Assets Debit
80 Other 115 Current Assets Debit
100 Land 112 Fixed Assets Debit
105 Buildings 112 Fixed Assets Debit
110 Machinery and Equipment 112 Fixed Assets Debit
115 Furniture and Fixtures 112 Fixed Assets Debit
120 Motor Vehicles 112 Fixed Assets Debit
125 Leasehold Improvements 112 Fixed Assets Debit
130 Accumulated Depreciation 112 Fixed Assets Credit
135 Other 112 Fixed Assets Debit
140 Amortization--Goodwill 112 Fixed Assets Debit
145 Other 112 Fixed Assets Debit
150 Other 112 Fixed Assets Debit
155 Other 112 Fixed Assets Debit
160 Intangible Assets 120 Other Assets Debit
165 Accumulated Amortization 120 Other Assets Credit
170 Other 120 Other Assets Debit
175 Other 120 Other Assets Debit
200 Accounts Payable 200 Current Liabilities Credit
205 Notes and Interest Payable 200 Current Liabilities Credit
210 Income Taxes Payable 200 Current Liabilities Credit
215 Accrued Expenses 200 Current Liabilities Credit
220 Capital Leases Current Portion 200 Current Liabilities Credit
225 Current Portion of LTD. 200 Current Liabilities Credit
230 Taxes Payable 200 Current Liabilities Credit
235 Other 200 Current Liabilities Credit
240 Employee Deductions Payable 200 Current Liabilities Credit
245 Pension Fund Payable 200 Current Liabilities Credit
250 Other 200 Current Liabilities Credit
255 Other 200 Current Liabilities Credit
300 Bonds and Notes Payable 300 Long Term Liabilities Credit
305 Less Current Portion 300 Long Term Liabilities Debit
310 Capital Leases 300 Long Term Liabilities Credit
315 Shareholder Loans 300 Long Term Liabilities Credit
320 Other 300 Long Term Liabilities Credit
325 Other 300 Long Term Liabilities Credit
330 Other 300 Long Term Liabilities Credit
335 Other 300 Long Term Liabilities Credit
340 Other 300 Long Term Liabilities Credit
400 Common Stock 400 Owners Equity Credit
405 Preferred Stock 400 Owners Equity Credit
410 Paid In Capital 400 Owners Equity Credit
415 Preferred Dividends 400 Owners Equity Debit
420 Common Dividends 400 Owners Equity Debit
425 Beginning Retained Earnings 400 Owners Equity Credit
430 Treasury Stock 400 Owners Equity Debit
435 Distributions 400 Owners Equity Debit
440 Capital 400 Owners Equity Credit
445 Other 400 Owners Equity Credit
450 Other 400 Owners Equity Credit
455 Other 400 Owners Equity Credit
460 Other 400 Owners Equity Credit
465 Other 400 Owners Equity Credit
500 Gross Revenues 500 Operating Revenues Credit
505 Returns and Allowances 500 Operating Revenues Debit
510 Other 500 Operating Revenues Credit
515 Other 500 Operating Revenues Credit
520 Other 500 Operating Revenues Credit
525 Other 500 Operating Revenues Credit
530 Other 500 Operating Revenues Credit
600 Cost of Sales 600 Cost of Sales Debit
615 Selling Expenses 610 Operating Expenses Debit
620 General and Administration 610 Operating Expenses Debit
625 Manufacturing Expenses 610 Operating Expenses Debit
630 Other 610 Operating Expenses Debit
635 Other 610 Operating Expenses Debit
640 Other 610 Operating Expenses Debit
645 Other 610 Operating Expenses Debit
650 Other 610 Operating Expenses Debit
700 Sales of Assets 700 Non Operating Income Credit
705 Finance Charges 700 Non Operating Income Credit
710 Discounts Taken 700 Non Operating Income Credit
715 Other Income 700 Non Operating Income Credit
720 Gains on Currency Exchange 700 Non Operating Income Credit
725 Other 700 Non Operating Income Credit
730 Other 700 Non Operating Income Credit
800 Interest Expense 800 Non Operating Deductions Debit
815 Other Expenses 800 Non Operating Deductions Debit
820 Corporate Taxes 800 Non Operating Deductions Debit
825 Losses on Currency Exchange 800 Non Operating Deductions Debit
830 Other 800 Non Operating Deductions Debit
835 Other 800 Non Operating Deductions Debit
840 Other 800 Non Operating Deductions Debit
850 Other 800 Non Operating Deductions Debit
890 Opening Balances and Adj. 890 Adj./Opening Balance Debit
900 Memo Account 900 Memo Memo
905 Memo Account 900 Memo Memo
910 Memo Account 900 Memo Memo
915 Memo Account 900 Memo Memo
920 Memo Account 900 Memo Memo

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