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Generally the balance sheet accounts are permanent accounts except for the owners drawing account which is a balance sheet account and a temporary account. Match each account type with its description Account Classifications Descriptions 1. Worksheet Accounting Terms Part 1 Accounting Accounting Basics Learn Accounting Cash short-term investments accounts receivable inventories prepaid expenses. . The Land account is an asset. Prepaid accounts are also called prepaid expenses and are considered assets. Answered May 14 2016 by Dr-Doom. Accumulated Depreciation a contra-asset account. Accounts Receivable Accounts Receivable is an asset that arises from selling goods or services to someone on credit. Allowance for Doubtful Accounts a contra-asset account Accrued RevenuesReceivables. Assets held in foreign countries are considered assets. Allowance for doubtful accounts. Retained Earnings 1000. ...
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