Debit/Credit Accounts - (USA) Accounting บัญชีที่ลงด้านเดบิต/บัญชีที่ลงด้านเครดิต (ที่นักบัญชีใช้ในอเมริกา)

Assets (Debit - increase ) = Liabilities (Credit - increase ) + Stockholders' Equity (Credit - increase)

Assets: (Debit)
Cash
Account Receivable
Supplies
Land
Equipment (Large Equipment)
Vehicles (Truck, Car）
Building
Logo
Furniture & Fixtures
Prepaid Expenses (Rent, etc.)
Inventory
Intangibles
Short term investments
Long term investments
Allowance for doubtful accounts
Accumulated Depreciation - CONTRA ACCOUNT (Credit side)
Accumulated Amortization - CONTRA ACCOUNT (Credit side)

Liabilities: (Credit)
Account Payable
Notes Payable
Unearned Revenue
Accrued Expense (Interest Payable, Utility Payable, Dividend Payable, more)
Short term loans payable
Current portion of long term debt
Discount on bonds payable - CONTRA ACCOUNT
Discount on notes payable - CONTRA ACCOUNT
Estimated warranty liability

Stockholders' Equity: (Credit)
Owner's Equity
Owner's withdrawl
Common Stock
Preferred stock
Additional paid in capital
Treasury Stock - CONTRA ACCOUNT (Debit side)
     Treasury Stock                                 800
               Cash                                                 800
     **buy back stock
     Cash                                                 500
               Treasury Stock                                 400
               Additional paid in capital                100
     **sell treasury stock that have bought back earlier and made profit
Expense (Utility, Rent, more) - CONTRA ACCOUNT (Debit side - increase )
Revenue (Interest, Rent, Dividend, Sale, Service)
Sales discount - CONTRA REVENUE ACCOUNT (Debit side)
Sales returns and allowances - CONTRA REVENUE ACCOUNT (Debit side)
     Sales returns and allowances         500
               Account Receivable/Cash               500
Retained Earnings