Raymond Autobody Shop has the following accounts Accounts Payable Service Revenue
Cash Equipment
Utilities Expense Common Stock
Automotive Supplies Advertising Expense
Dividends Unearned Revenue
Retained Earnings
Create a chart of accounts for Raymond Autobody Shop using the standard numbering system.
Each account is separated by a factor of 10. For example, the fist asset account be 100 and the net asset account will 110. Use the first available under each section, Asset Liabilities, etc, when selecting the accounts.

Answer and Explanation:

The creation of the chart of the account by applying the standard numbering system is presented below:

For the assets it would be started by 100

For the liabilities it would be started by 200

For the owner equity it would be started by 300

For the revenue it would be started by 400

And, for the expenses it would be started by 500

Now the creation is as follows

                                                        Balance sheet

Assets                                       Liabilities                    Stockholder equity

100  Cash                              200 Account payable    300 R. capital

110 Automotive supplied     210 unearned revenue  300 R. withdrawal

120 equipment

                                                         Income statement

                                            Revenue                               Expenses

                                        400 service revenue       500 utilities expense

                                                                                   510 advertising expense

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