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Dr. Domingo Clinic Chart of Accounts

The document outlines the chart of accounts for Dr. Domingo Clinic, listing account numbers and titles grouped into sections for current assets, plant assets, current liabilities, noncurrent liabilities, owner's equity, income, and expenses. The current assets section includes accounts for cash, accounts receivable, supplies, prepaid expenses, and notes receivable. The plant assets section includes accounts for machinery/equipment and furniture/fixtures as well as their accumulated depreciation. The current liabilities section includes accounts payable, accrued expenses, advances, and other short-term obligations.

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473 views2 pages

Dr. Domingo Clinic Chart of Accounts

The document outlines the chart of accounts for Dr. Domingo Clinic, listing account numbers and titles grouped into sections for current assets, plant assets, current liabilities, noncurrent liabilities, owner's equity, income, and expenses. The current assets section includes accounts for cash, accounts receivable, supplies, prepaid expenses, and notes receivable. The plant assets section includes accounts for machinery/equipment and furniture/fixtures as well as their accumulated depreciation. The current liabilities section includes accounts payable, accrued expenses, advances, and other short-term obligations.

Uploaded by

maria
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Dr.

Domingo Clinic
Chart of Accounts
Account numbers Account Titles
Current Assets:
101 Cash in bank
102 Cash in hand
103 Accounts receivable
104 Allowance for uncollectible products
105 Notes receivable
106 Accrued interest income
107 Other current receivables
108 Supplies on hand
109 Prepaid rent
110 Unexpired insurance
111 Other prepaid expenses.

Plant Assets:
201 Machinery and Equipment
202 Accumulated depreciation - equipment
203 Furniture and fixture
204 Accumulated depreciation – fixtures

Current Liabilities:
301 Accounts payable
302 Notes payable
303 Accrued salary expenses
304 Accrued rent expense
305 Accrued interest expense
306 Other accrued expense
307 Advances for customers
308 Unearned interest income
309 Other unearned income
310 Other current liabilities

Noncurrent Liabilities:
401 Mortgage payable
402 Other non current liabilities

Owner’s equity:
501 Domingo’s capital
502 Domingo, drawing
503 Income summary
Dr. Domingo Clinic
Chart of Accounts
Account numbers Account Titles

Income:
601 Service fees
602 Interest Income
603 Miscellaneous Income
Expenses:
701 Salary Expense
702 Rent Expense
703 Light and water
704 Telephone and Communications
705 Supplies Expense
706 Transportation and Travel
707 Insurance Expense
708 Taxes
709 Permits and licenses
710 Representation
711 Subscriptions
712 Depreciation expense - equipment
713 Depreciation expense – fixtures
714 Impairment loss
715 Interest expense
716 Miscellaneous Expense

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