Accounting in 10 Minutes of Less - Contra Accounts
Автор: Professor Nance | Your CFO Friend
Загружено: 2017-10-04
Просмотров: 6647
Professor Nance provides students with accounting lessons for any level in her series "Accounting in 10 Minutes or Less." In this lesson, she discusses the definition of "Contra" as it pertains to accounting and goes over some common examples.
COMMON EXAMPLES:
Accumulated Depreciation - Contra Asset
Allowance for Bad Debt (Doubtful Accounts) - Contra Asset
Bond Discount or Discount on Bonds Payable - Contra Liability
Dividends - Contra Equity
Owner's Drawings (withdrawals) - Contra Equity
Sales Returns and Allowances - Contra Revenue (Contra Equity)
Sales Discounts - Contra Revenue (Contra Equity)
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