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PractiBalance

Cuadro de cuentas: Estados Unidos (manuales de EE. UU.)

Nombres habituales de los manuales de EE. UU. Allí no hay números de cuenta oficiales; cada empresa los añade en su propio plan.

CuentaSaldo normal
Accounts ReceivableDebe
BuildingsDebe
CashDebe
EquipmentDebe
Interest ReceivableDebe
InventoryDebe
LandDebe
Loans to EmployeesDebe
Notes ReceivableDebe
Petty CashDebe
Prepaid InsuranceDebe
Prepaid RentDebe
SuppliesDebe
VehiclesDebe
Accumulated Depreciation—BuildingsHaber
Accumulated Depreciation—EquipmentHaber
Accumulated Depreciation—VehiclesHaber
Allowance for Doubtful AccountsHaber
Accounts PayableHaber
Bank OverdraftHaber
Dividends PayableHaber
Employee Income Tax PayableHaber
Federal Unemployment Taxes PayableHaber
FICA Taxes PayableHaber
Income Tax PayableHaber
Interest PayableHaber
Mortgage PayableHaber
Notes PayableHaber
Salaries PayableHaber
Sales Tax PayableHaber
State Unemployment Taxes PayableHaber
Unearned RevenueHaber
Utilities PayableHaber
Common StockHaber
Income SummaryHaber
Owner’s CapitalHaber
Paid-in Capital in Excess of Par—Common StockHaber
Retained EarningsHaber
DividendsDebe
Owner’s DrawingsDebe
Treasury StockDebe
Gain on Disposal of EquipmentHaber
Gain on Disposal of VehiclesHaber
Interest RevenueHaber
Rent RevenueHaber
Sales RevenueHaber
Service RevenueHaber
Sales DiscountsDebe
Sales Returns and AllowancesDebe
Advertising ExpenseDebe
Bad Debt ExpenseDebe
Bank Service ChargesDebe
Cash Short and OverDebe
Charitable Contributions ExpenseDebe
Cost of Goods SoldDebe
Depreciation ExpenseDebe
Freight-InDebe
Freight-OutDebe
Income Tax ExpenseDebe
Insurance ExpenseDebe
Interest ExpenseDebe
Inventory Shrinkage ExpenseDebe
Loss on Disposal of EquipmentDebe
Loss on Inventory Write-DownDebe
Payroll Tax ExpenseDebe
Postage ExpenseDebe
PurchasesDebe
Rent ExpenseDebe
Repairs ExpenseDebe
Salaries ExpenseDebe
Supplies ExpenseDebe
Telephone ExpenseDebe
Travel ExpenseDebe
Utilities ExpenseDebe
Purchase DiscountsHaber

Solo aparecen las cuentas que usan los ejercicios, no el cuadro completo.