{"id":47368,"date":"2025-11-19T14:06:04","date_gmt":"2025-11-19T14:06:04","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-3\/lessons\/lesson-2-types-of-accounts-3\/"},"modified":"2025-11-19T14:06:04","modified_gmt":"2025-11-19T14:06:04","slug":"lesson-2-types-of-accounts-3","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-types-of-accounts-3\/","title":{"rendered":"Lesson 2: Types of accounts"},"content":{"rendered":"

\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Lesson 2 : Introduction to Financial Accounting
\n<\/h2>\n

Types of accounts:
\n<\/h3>\n
\n\n\t\t\t\t\t Types of Assets:
\n\t\t\t<\/path><\/svg>
\n\t\t\t<\/path><\/svg>
\n\t\t\t\t\t\t<\/summary>\n
Accounting idendeintify the economic events relevant to its business and can be measured in value.<\/h5>\n
    \n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\tCash\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\t Buildings\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\t Copyrights\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\t Goodwill Patents\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\t Accounts Receivable\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\tAllowance for\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\tDoubtful accounts\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\t Interest receivable\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\tAccumulated Depreciation\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\tDepreciation equipment\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\tBuildings\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\tEquipment Accumulated\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\tRepaid rent Land\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\tPrepaid insurance\n\t\t\t\t\t\t\t\t\t<\/li>\n
  • \n\t\t\t\t\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t\t\t\t\t Inventory Supplies\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n<\/details>\n
    \n\n\t\t\t\t\t Types of Liabilities:
    \n\t\t\t<\/path><\/svg>
    \n\t\t\t<\/path><\/svg>
    \n\t\t\t\t\t\t<\/summary>\n
      \n
    • \n\t\t\t\t\t\t\t<\/path><\/svg>
      \n\t\t\t\t\t\t\t\t\t\tNotes Payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
    • \n\t\t\t\t\t\t\t<\/path><\/svg>
      \n\t\t\t\t\t\t\t\t\t\tAccounts Payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
    • \n\t\t\t\t\t\t\t<\/path><\/svg>
      \n\t\t\t\t\t\t\t\t\t\tUnearned services revenue\n\t\t\t\t\t\t\t\t\t<\/li>\n
    • \n\t\t\t\t\t\t\t<\/path><\/svg>
      \n\t\t\t\t\t\t\t\t\t\tSalaries and wages payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
    • \n\t\t\t\t\t\t\t<\/path><\/svg>
      \n\t\t\t\t\t\t\t\t\t\t Unearned rent revenue\n\t\t\t\t\t\t\t\t\t<\/li>\n
    • \n\t\t\t\t\t\t\t<\/path><\/svg>
      \n\t\t\t\t\t\t\t\t\t\tInterest payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
    • \n\t\t\t\t\t\t\t<\/path><\/svg>
      \n\t\t\t\t\t\t\t\t\t\t Dividends payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
    • \n\t\t\t\t\t\t\t<\/path><\/svg>
      \n\t\t\t\t\t\t\t\t\t\tIncome taxes payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
    • \n\t\t\t\t\t\t\t<\/path><\/svg>
      \n\t\t\t\t\t\t\t\t\t\tBonds payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
    • \n\t\t\t\t\t\t\t<\/path><\/svg>
      \n\t\t\t\t\t\t\t\t\t\tPremium on bonds payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
    • \n\t\t\t\t\t\t\t<\/path><\/svg>
      \n\t\t\t\t\t\t\t\t\t\t Mortgage payable\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n<\/details>\n
      \n\n\t\t\t\t\t Types of Owners and stockholders
      \n\t\t\t<\/path><\/svg>
      \n\t\t\t<\/path><\/svg>
      \n\t\t\t\t\t\t<\/summary>\n
        \n
      • \n\t\t\t\t\t\t\t<\/path><\/svg>
        \n\t\t\t\t\t\t\t\t\t\tOwner`s Capital\n\t\t\t\t\t\t\t\t\t<\/li>\n
      • \n\t\t\t\t\t\t\t<\/path><\/svg>
        \n\t\t\t\t\t\t\t\t\t\tOwner`s Drawings\n\t\t\t\t\t\t\t\t\t<\/li>\n
      • \n\t\t\t\t\t\t\t<\/path><\/svg>
        \n\t\t\t\t\t\t\t\t\t\tCommon stock\n\t\t\t\t\t\t\t\t\t<\/li>\n
      • \n\t\t\t\t\t\t\t<\/path><\/svg>
        \n\t\t\t\t\t\t\t\t\t\tPaid- in capital in excess of Par common stock\n\t\t\t\t\t\t\t\t\t<\/li>\n
      • \n\t\t\t\t\t\t\t<\/path><\/svg>
        \n\t\t\t\t\t\t\t\t\t\t Preferred stock\n\t\t\t\t\t\t\t\t\t<\/li>\n
      • \n\t\t\t\t\t\t\t<\/path><\/svg>
        \n\t\t\t\t\t\t\t\t\t\t Paid- in capital in excess of Par preferred stock\n\t\t\t\t\t\t\t\t\t<\/li>\n
      • \n\t\t\t\t\t\t\t<\/path><\/svg>
        \n\t\t\t\t\t\t\t\t\t\tTreasury stock\n\t\t\t\t\t\t\t\t\t<\/li>\n
      • \n\t\t\t\t\t\t\t<\/path><\/svg>
        \n\t\t\t\t\t\t\t\t\t\t Retained earnings\n\t\t\t\t\t\t\t\t\t<\/li>\n
      • \n\t\t\t\t\t\t\t<\/path><\/svg>
        \n\t\t\t\t\t\t\t\t\t\tDividends\n\t\t\t\t\t\t\t\t\t<\/li>\n
      • \n\t\t\t\t\t\t\t<\/path><\/svg>
        \n\t\t\t\t\t\t\t\t\t\t Income Summary\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n
          \n
        • \n\t\t\t\t\t\t\t<\/path><\/svg>
          \n\t\t\t\t\t\t\t\t\t\tNotes Payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
        • \n\t\t\t\t\t\t\t<\/path><\/svg>
          \n\t\t\t\t\t\t\t\t\t\tAccounts Payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
        • \n\t\t\t\t\t\t\t<\/path><\/svg>
          \n\t\t\t\t\t\t\t\t\t\tUnearned services revenue\n\t\t\t\t\t\t\t\t\t<\/li>\n
        • \n\t\t\t\t\t\t\t<\/path><\/svg>
          \n\t\t\t\t\t\t\t\t\t\tSalaries and wages payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
        • \n\t\t\t\t\t\t\t<\/path><\/svg>
          \n\t\t\t\t\t\t\t\t\t\t Unearned rent revenue\n\t\t\t\t\t\t\t\t\t<\/li>\n
        • \n\t\t\t\t\t\t\t<\/path><\/svg>
          \n\t\t\t\t\t\t\t\t\t\tInterest payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
        • \n\t\t\t\t\t\t\t<\/path><\/svg>
          \n\t\t\t\t\t\t\t\t\t\t Dividends payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
        • \n\t\t\t\t\t\t\t<\/path><\/svg>
          \n\t\t\t\t\t\t\t\t\t\tIncome taxes payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
        • \n\t\t\t\t\t\t\t<\/path><\/svg>
          \n\t\t\t\t\t\t\t\t\t\tBonds payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
        • \n\t\t\t\t\t\t\t<\/path><\/svg>
          \n\t\t\t\t\t\t\t\t\t\tPremium on bonds payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
        • \n\t\t\t\t\t\t\t<\/path><\/svg>
          \n\t\t\t\t\t\t\t\t\t\t Mortgage payable\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n<\/details>\n
          \n\n\t\t\t\t\t Equity Types of Revenues
          \n\t\t\t<\/path><\/svg>
          \n\t\t\t<\/path><\/svg>
          \n\t\t\t\t\t\t<\/summary>\n
            \n
          • \n\t\t\t\t\t\t\t<\/path><\/svg>
            \n\t\t\t\t\t\t\t\t\t\tServices revenues\n\t\t\t\t\t\t\t\t\t<\/li>\n
          • \n\t\t\t\t\t\t\t<\/path><\/svg>
            \n\t\t\t\t\t\t\t\t\t\tSales revenues\n\t\t\t\t\t\t\t\t\t<\/li>\n
          • \n\t\t\t\t\t\t\t<\/path><\/svg>
            \n\t\t\t\t\t\t\t\t\t\tSales discounts\n\t\t\t\t\t\t\t\t\t<\/li>\n
          • \n\t\t\t\t\t\t\t<\/path><\/svg>
            \n\t\t\t\t\t\t\t\t\t\tSales returns and allowances\n\t\t\t\t\t\t\t\t\t<\/li>\n
          • \n\t\t\t\t\t\t\t<\/path><\/svg>
            \n\t\t\t\t\t\t\t\t\t\tInterest revenue\n\t\t\t\t\t\t\t\t\t<\/li>\n
          • \n\t\t\t\t\t\t\t<\/path><\/svg>
            \n\t\t\t\t\t\t\t\t\t\tGain on disposal of plant assets\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n<\/details>\n
            \n\n\t\t\t\t\t Types of Expenses
            \n\t\t\t<\/path><\/svg>
            \n\t\t\t<\/path><\/svg>
            \n\t\t\t\t\t\t<\/summary>\n
              \n
            • \n\t\t\t\t\t\t\t<\/path><\/svg>
              \n\t\t\t\t\t\t\t\t\t\tAdvertising expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n
            • \n\t\t\t\t\t\t\t<\/path><\/svg>
              \n\t\t\t\t\t\t\t\t\t\tAmortization expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n
            • \n\t\t\t\t\t\t\t<\/path><\/svg>
              \n\t\t\t\t\t\t\t\t\t\tBad debt expense\n\t\t\t\t\t\t\t\t\t<\/li>\n
            • \n\t\t\t\t\t\t\t<\/path><\/svg>
              \n\t\t\t\t\t\t\t\t\t\tCost of goods sold\n\t\t\t\t\t\t\t\t\t<\/li>\n
            • \n\t\t\t\t\t\t\t<\/path><\/svg>
              \n\t\t\t\t\t\t\t\t\t\tDepreciation expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n
            • \n\t\t\t\t\t\t\t<\/path><\/svg>
              \n\t\t\t\t\t\t\t\t\t\tFreight — out\n\t\t\t\t\t\t\t\t\t<\/li>\n
            • \n\t\t\t\t\t\t\t<\/path><\/svg>
              \n\t\t\t\t\t\t\t\t\t\tIncome tax expense\n\t\t\t\t\t\t\t\t\t<\/li>\n
            • \n\t\t\t\t\t\t\t<\/path><\/svg>
              \n\t\t\t\t\t\t\t\t\t\tInsurance expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n
            • \n\t\t\t\t\t\t\t<\/path><\/svg>
              \n\t\t\t\t\t\t\t\t\t\tInterest expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n
            • \n\t\t\t\t\t\t\t<\/path><\/svg>
              \n\t\t\t\t\t\t\t\t\t\tLoss on Disposal of plant Assets\n\t\t\t\t\t\t\t\t\t<\/li>\n
            • \n\t\t\t\t\t\t\t<\/path><\/svg>
              \n\t\t\t\t\t\t\t\t\t\tMaintenance and repairs expense\n\t\t\t\t\t\t\t\t\t<\/li>\n
            • \n\t\t\t\t\t\t\t<\/path><\/svg>
              \n\t\t\t\t\t\t\t\t\t\tRent expense\n\t\t\t\t\t\t\t\t\t<\/li>\n
            • \n\t\t\t\t\t\t\t<\/path><\/svg>
              \n\t\t\t\t\t\t\t\t\t\tSalaries and wages expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n
            • \n\t\t\t\t\t\t\t<\/path><\/svg>
              \n\t\t\t\t\t\t\t\t\t\tSupplies expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n
            • \n\t\t\t\t\t\t\t<\/path><\/svg>
              \n\t\t\t\t\t\t\t\t\t\tUtilities expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n<\/details>\n
              Accounting idendeintify the economic events relevant to its business and can be measured in value.<\/h5>\n
                \n
              • \n\t\t\t\t\t\t\t<\/path><\/svg>
                \n\t\t\t\t\t\t\t\t\t\tCash\n\t\t\t\t\t\t\t\t\t<\/li>\n
              • \n\t\t\t\t\t\t\t<\/path><\/svg>
                \n\t\t\t\t\t\t\t\t\t\t Buildings\n\t\t\t\t\t\t\t\t\t<\/li>\n
              • \n\t\t\t\t\t\t\t<\/path><\/svg>
                \n\t\t\t\t\t\t\t\t\t\t Copyrights\n\t\t\t\t\t\t\t\t\t<\/li>\n
              • \n\t\t\t\t\t\t\t<\/path><\/svg>
                \n\t\t\t\t\t\t\t\t\t\t Goodwill Patents\n\t\t\t\t\t\t\t\t\t<\/li>\n
              • \n\t\t\t\t\t\t\t<\/path><\/svg>
                \n\t\t\t\t\t\t\t\t\t\t Accounts Receivable\n\t\t\t\t\t\t\t\t\t<\/li>\n
              • \n\t\t\t\t\t\t\t<\/path><\/svg>
                \n\t\t\t\t\t\t\t\t\t\tAllowance for\n\t\t\t\t\t\t\t\t\t<\/li>\n
              • \n\t\t\t\t\t\t\t<\/path><\/svg>
                \n\t\t\t\t\t\t\t\t\t\tDoubtful accounts\n\t\t\t\t\t\t\t\t\t<\/li>\n
              • \n\t\t\t\t\t\t\t<\/path><\/svg>
                \n\t\t\t\t\t\t\t\t\t\t Interest receivable\n\t\t\t\t\t\t\t\t\t<\/li>\n
              • \n\t\t\t\t\t\t\t<\/path><\/svg>
                \n\t\t\t\t\t\t\t\t\t\tAccumulated Depreciation\n\t\t\t\t\t\t\t\t\t<\/li>\n
              • \n\t\t\t\t\t\t\t<\/path><\/svg>
                \n\t\t\t\t\t\t\t\t\t\tDepreciation equipment\n\t\t\t\t\t\t\t\t\t<\/li>\n
              • \n\t\t\t\t\t\t\t<\/path><\/svg>
                \n\t\t\t\t\t\t\t\t\t\tBuildings\n\t\t\t\t\t\t\t\t\t<\/li>\n
              • \n\t\t\t\t\t\t\t<\/path><\/svg>
                \n\t\t\t\t\t\t\t\t\t\tEquipment Accumulated\n\t\t\t\t\t\t\t\t\t<\/li>\n
              • \n\t\t\t\t\t\t\t<\/path><\/svg>
                \n\t\t\t\t\t\t\t\t\t\tRepaid rent Land\n\t\t\t\t\t\t\t\t\t<\/li>\n
              • \n\t\t\t\t\t\t\t<\/path><\/svg>
                \n\t\t\t\t\t\t\t\t\t\tPrepaid insurance\n\t\t\t\t\t\t\t\t\t<\/li>\n
              • \n\t\t\t\t\t\t\t<\/path><\/svg>
                \n\t\t\t\t\t\t\t\t\t\t Inventory Supplies\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n
                  \n
                • \n\t\t\t\t\t\t\t<\/path><\/svg>
                  \n\t\t\t\t\t\t\t\t\t\tNotes Payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                • \n\t\t\t\t\t\t\t<\/path><\/svg>
                  \n\t\t\t\t\t\t\t\t\t\tAccounts Payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                • \n\t\t\t\t\t\t\t<\/path><\/svg>
                  \n\t\t\t\t\t\t\t\t\t\tUnearned services revenue\n\t\t\t\t\t\t\t\t\t<\/li>\n
                • \n\t\t\t\t\t\t\t<\/path><\/svg>
                  \n\t\t\t\t\t\t\t\t\t\tSalaries and wages payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                • \n\t\t\t\t\t\t\t<\/path><\/svg>
                  \n\t\t\t\t\t\t\t\t\t\t Unearned rent revenue\n\t\t\t\t\t\t\t\t\t<\/li>\n
                • \n\t\t\t\t\t\t\t<\/path><\/svg>
                  \n\t\t\t\t\t\t\t\t\t\tInterest payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                • \n\t\t\t\t\t\t\t<\/path><\/svg>
                  \n\t\t\t\t\t\t\t\t\t\t Dividends payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                • \n\t\t\t\t\t\t\t<\/path><\/svg>
                  \n\t\t\t\t\t\t\t\t\t\tIncome taxes payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                • \n\t\t\t\t\t\t\t<\/path><\/svg>
                  \n\t\t\t\t\t\t\t\t\t\tBonds payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                • \n\t\t\t\t\t\t\t<\/path><\/svg>
                  \n\t\t\t\t\t\t\t\t\t\tPremium on bonds payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                • \n\t\t\t\t\t\t\t<\/path><\/svg>
                  \n\t\t\t\t\t\t\t\t\t\t Mortgage payable\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n
                    \n
                  • \n\t\t\t\t\t\t\t<\/path><\/svg>
                    \n\t\t\t\t\t\t\t\t\t\tOwner`s Capital\n\t\t\t\t\t\t\t\t\t<\/li>\n
                  • \n\t\t\t\t\t\t\t<\/path><\/svg>
                    \n\t\t\t\t\t\t\t\t\t\tOwner`s Drawings\n\t\t\t\t\t\t\t\t\t<\/li>\n
                  • \n\t\t\t\t\t\t\t<\/path><\/svg>
                    \n\t\t\t\t\t\t\t\t\t\tCommon stock\n\t\t\t\t\t\t\t\t\t<\/li>\n
                  • \n\t\t\t\t\t\t\t<\/path><\/svg>
                    \n\t\t\t\t\t\t\t\t\t\tPaid- in capital in excess of Par common stock\n\t\t\t\t\t\t\t\t\t<\/li>\n
                  • \n\t\t\t\t\t\t\t<\/path><\/svg>
                    \n\t\t\t\t\t\t\t\t\t\t Preferred stock\n\t\t\t\t\t\t\t\t\t<\/li>\n
                  • \n\t\t\t\t\t\t\t<\/path><\/svg>
                    \n\t\t\t\t\t\t\t\t\t\t Paid- in capital in excess of Par preferred stock\n\t\t\t\t\t\t\t\t\t<\/li>\n
                  • \n\t\t\t\t\t\t\t<\/path><\/svg>
                    \n\t\t\t\t\t\t\t\t\t\tTreasury stock\n\t\t\t\t\t\t\t\t\t<\/li>\n
                  • \n\t\t\t\t\t\t\t<\/path><\/svg>
                    \n\t\t\t\t\t\t\t\t\t\t Retained earnings\n\t\t\t\t\t\t\t\t\t<\/li>\n
                  • \n\t\t\t\t\t\t\t<\/path><\/svg>
                    \n\t\t\t\t\t\t\t\t\t\tDividends\n\t\t\t\t\t\t\t\t\t<\/li>\n
                  • \n\t\t\t\t\t\t\t<\/path><\/svg>
                    \n\t\t\t\t\t\t\t\t\t\t Income Summary\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n
                      \n
                    • \n\t\t\t\t\t\t\t<\/path><\/svg>
                      \n\t\t\t\t\t\t\t\t\t\tNotes Payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                    • \n\t\t\t\t\t\t\t<\/path><\/svg>
                      \n\t\t\t\t\t\t\t\t\t\tAccounts Payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                    • \n\t\t\t\t\t\t\t<\/path><\/svg>
                      \n\t\t\t\t\t\t\t\t\t\tUnearned services revenue\n\t\t\t\t\t\t\t\t\t<\/li>\n
                    • \n\t\t\t\t\t\t\t<\/path><\/svg>
                      \n\t\t\t\t\t\t\t\t\t\tSalaries and wages payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                    • \n\t\t\t\t\t\t\t<\/path><\/svg>
                      \n\t\t\t\t\t\t\t\t\t\t Unearned rent revenue\n\t\t\t\t\t\t\t\t\t<\/li>\n
                    • \n\t\t\t\t\t\t\t<\/path><\/svg>
                      \n\t\t\t\t\t\t\t\t\t\tInterest payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                    • \n\t\t\t\t\t\t\t<\/path><\/svg>
                      \n\t\t\t\t\t\t\t\t\t\t Dividends payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                    • \n\t\t\t\t\t\t\t<\/path><\/svg>
                      \n\t\t\t\t\t\t\t\t\t\tIncome taxes payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                    • \n\t\t\t\t\t\t\t<\/path><\/svg>
                      \n\t\t\t\t\t\t\t\t\t\tBonds payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                    • \n\t\t\t\t\t\t\t<\/path><\/svg>
                      \n\t\t\t\t\t\t\t\t\t\tPremium on bonds payable\n\t\t\t\t\t\t\t\t\t<\/li>\n
                    • \n\t\t\t\t\t\t\t<\/path><\/svg>
                      \n\t\t\t\t\t\t\t\t\t\t Mortgage payable\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n
                        \n
                      • \n\t\t\t\t\t\t\t<\/path><\/svg>
                        \n\t\t\t\t\t\t\t\t\t\tServices revenues\n\t\t\t\t\t\t\t\t\t<\/li>\n
                      • \n\t\t\t\t\t\t\t<\/path><\/svg>
                        \n\t\t\t\t\t\t\t\t\t\tSales revenues\n\t\t\t\t\t\t\t\t\t<\/li>\n
                      • \n\t\t\t\t\t\t\t<\/path><\/svg>
                        \n\t\t\t\t\t\t\t\t\t\tSales discounts\n\t\t\t\t\t\t\t\t\t<\/li>\n
                      • \n\t\t\t\t\t\t\t<\/path><\/svg>
                        \n\t\t\t\t\t\t\t\t\t\tSales returns and allowances\n\t\t\t\t\t\t\t\t\t<\/li>\n
                      • \n\t\t\t\t\t\t\t<\/path><\/svg>
                        \n\t\t\t\t\t\t\t\t\t\tInterest revenue\n\t\t\t\t\t\t\t\t\t<\/li>\n
                      • \n\t\t\t\t\t\t\t<\/path><\/svg>
                        \n\t\t\t\t\t\t\t\t\t\tGain on disposal of plant assets\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>\n
                          \n
                        • \n\t\t\t\t\t\t\t<\/path><\/svg>
                          \n\t\t\t\t\t\t\t\t\t\tAdvertising expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n
                        • \n\t\t\t\t\t\t\t<\/path><\/svg>
                          \n\t\t\t\t\t\t\t\t\t\tAmortization expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n
                        • \n\t\t\t\t\t\t\t<\/path><\/svg>
                          \n\t\t\t\t\t\t\t\t\t\tBad debt expense\n\t\t\t\t\t\t\t\t\t<\/li>\n
                        • \n\t\t\t\t\t\t\t<\/path><\/svg>
                          \n\t\t\t\t\t\t\t\t\t\tCost of goods sold\n\t\t\t\t\t\t\t\t\t<\/li>\n
                        • \n\t\t\t\t\t\t\t<\/path><\/svg>
                          \n\t\t\t\t\t\t\t\t\t\tDepreciation expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n
                        • \n\t\t\t\t\t\t\t<\/path><\/svg>
                          \n\t\t\t\t\t\t\t\t\t\tFreight — out\n\t\t\t\t\t\t\t\t\t<\/li>\n
                        • \n\t\t\t\t\t\t\t<\/path><\/svg>
                          \n\t\t\t\t\t\t\t\t\t\tIncome tax expense\n\t\t\t\t\t\t\t\t\t<\/li>\n
                        • \n\t\t\t\t\t\t\t<\/path><\/svg>
                          \n\t\t\t\t\t\t\t\t\t\tInsurance expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n
                        • \n\t\t\t\t\t\t\t<\/path><\/svg>
                          \n\t\t\t\t\t\t\t\t\t\tInterest expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n
                        • \n\t\t\t\t\t\t\t<\/path><\/svg>
                          \n\t\t\t\t\t\t\t\t\t\tLoss on Disposal of plant Assets\n\t\t\t\t\t\t\t\t\t<\/li>\n
                        • \n\t\t\t\t\t\t\t<\/path><\/svg>
                          \n\t\t\t\t\t\t\t\t\t\tMaintenance and repairs expense\n\t\t\t\t\t\t\t\t\t<\/li>\n
                        • \n\t\t\t\t\t\t\t<\/path><\/svg>
                          \n\t\t\t\t\t\t\t\t\t\tRent expense\n\t\t\t\t\t\t\t\t\t<\/li>\n
                        • \n\t\t\t\t\t\t\t<\/path><\/svg>
                          \n\t\t\t\t\t\t\t\t\t\tSalaries and wages expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n
                        • \n\t\t\t\t\t\t\t<\/path><\/svg>
                          \n\t\t\t\t\t\t\t\t\t\tSupplies expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n
                        • \n\t\t\t\t\t\t\t<\/path><\/svg>
                          \n\t\t\t\t\t\t\t\t\t\tUtilities expenses\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-47368","lesson","type-lesson","status-publish","hentry"],"yoast_head":"\nLesson 2: Types of accounts - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-2-types-of-accounts-3\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 2: Types of accounts - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 2 : Introduction to Financial Accounting Types of accounts: Types of Assets: Accounting idendeintify the economic events relevant to its business and can be measured in value. 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