Superior Interiors of Accounts

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Chart of Accounts

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Obj. 1 Superior Interiors is owned and operated by Ken Lopez, an interior decorator. In the ledger of Superior Interiors, the first digit of the account number indicates its major account classification (1—assets, 2—liabilities, 3—stockholders’ equity, 4—revenues, 5—expenses). The second digit of the account number indicates the specific account within each of the preceding major account classifications.

Match each account number with its most likely account in the list that follows. The account numbers are 11, 12, 13, 21, 31, 32, 33, 41, 51, 52, and 53.

Accounts Payable Land
Accounts Receivable Miscellaneous Expense
Cash Retained Earnings
Common Stock Supplies Expense
Dividends Wages Expense

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