Kas di bank (cash in bank)

Kas kecil (petty cash)

Perlengkapan (supplies)

Perlengkapan kantor (office supplies)

Perlengkapan toko (store supplies)

Piutang dagang (accounts receivable)

Wesel tagih (notes receivable)

Piutang usaha (accounts receivable)

Penyisihan piutang tak tertagih (allowance for doubtful account)

Deposito berjangka (time deposit)

Piutang bunga (interest receivable)

Piutang lain-lain (other receivable)

Persediaan barang dagang (merchandise inventory) 

Beban dibayar dimuka (prepaid expenses)

Sewa dibayar dimuka (prepaid rent)

Iklan dibayar dimuka (prepaid advertising)

Pajak dibayar dimuka (prepaid tax)

Asuransi dibayar dimuka (prepaid insurance)

Gedung (building)

Peralatan (equipment)

Mesin (machine)

Kendaraan (vehicles)

Surat-surat berharga (marketable securities)

Akumulasi penyusutan mesin (Accumulated depreciation – machine)

Hak cipta

Hak Merek

Hak Sewa Pakai

Waralaba (Franchise Rights)

Amortisasi (amortisation)

hutang pajak (tax payable)

hutang bunga (interest payable)

hutang usaha (accounts payable)

hutang dagang (accounts payable)

Hutang wesel (notes payable)

Utang hipotek (mortage payable)

Utang obligasi (bonds payable)

Beban piutang tak tertagih (bad debt expenses)

Beban piutang ragu ragu (doubtful accounts expenses)

Beban perlengkapan (supplies expenses)

Beban perlengkapan toko (store supplies expenses)

Beban perlengkapan kantor (office supplies expenses) 

Beban utilitas (listrik, air dan telepon) : (utility expenses)

Beban pajak penghasilan (income tax))

Beban sewa (rent expenses) 

Beban penyusutan (depreciation expenses)

Pembelian bersih (net purchases)

Beban angkut pembelian (freight in)

Biaya administrasi bank

Biaya pajak penghasilan 

Biaya kerugian selisih kurs harga 

Biaya kerugian bencana alam 

Potongan pembelian (purchases discount)

Pembelian retur dan pengurangan harga (purchases return and allowances)

Pembelian bersih (Net purchases)

Penjualan bersih (net sales)

Penjualan kotor (gross sales)

Penjualan retur dan pengurangan harga (sales return and allowances)