ACCT 211 (ACCT-211)

Three Rivers Community College

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Classification of Accounts
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January 2023

2020/2021
Provides a list of each account type, what the normal balance (the side of the T chart account that is positive or increasing) is (debit or credit), what classification the account goes to (asset, liability, expenses, equity, etc.) and which financial statement it should appear on (balance sheet, income statement, retained earnings statement or Statement of Owner's Equity, etc.)
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