| HCA 230 Project Part 1 | ||
| Scenario: Congratulations! You have been selected as an intern for Pima Medical Center, Inc. That’s the good news. The bad news is that you have been instructed to clean up the basement file room and it is a mess—there are file folders all over the floor. The previous intern was supposed to put each file folder in the appropriate file cabinet drawer and identify which financial statement the account is reported on, but instead, he put them in alphabetical order. The file folders are listed in alphabetical order below. Your assignment is to 1. place each file folder in the CORRECT file cabinet drawer: Asset, Liability, Equity, Revenue, or Expense 2. select the financial statement the account is reported on: Income Statement or Balance Sheet. | ||
| Select from drop-down lists. | ||
| File Folder Name | File Drawer | Financial Statement |
| Accounts Payable | Liability | Balance Sheet |
| Accounts Receivable | ||
| Accrued Expenses Payable | ||
| Accumulated Depreciation on Computer Equipment | ||
| Accumulated Depreciation, Building Improvements | ||
| Accumulated Depreciation, Buildings | ||
| Accumulated Depreciation, Equipment | ||
| Accumulated Depreciation, Furniture and Fixtures | ||
| Accumulated Depreciation, Leasehold | ||
| Accumulated Depreciation, Vehicles | ||
| Additional Paid in Capital | ||
| Advertising Expense | ||
| Allowance for Doubtful Accounts | ||
| Amortization Expense | ||
| Ancillary Revenue | ||
| Auto Expenses | ||
| Automobile Expenses | ||
| Bad Debt Expense | ||
| Bank Fees | ||
| Bank Loans Payable | ||
| Bank Service Charges | ||
| Building Improvements | ||
| Buildings | ||
| Cash on Hand (e.g. in cash registers) | ||
| Cash Over and Short | ||
| Central Patient Supply Inventory | ||
| Charitable Contributions Expense | ||
| Checking Account | ||
| Common Stock | ||
| Computer Equipment | ||
| Consulting & Accounting Expense | ||
| Current Portion of Long-term Debt | ||
| Deferred.Unearned Revenue | ||
| Deposits from Patients | ||
| Depreciation Expense | ||
| Dues and Subscriptions Expense | ||
| Employee Benefit Expense, Health Insurance | ||
| Employee Benefit Expense, Pension Plans | ||
| Equipment | ||
| Federal Payroll Taxes Payable | ||
| Furniture and Fixtures | ||
| FUTA Tax Payable | ||
| Gain/Loss on Sale of Assets | ||
| Income Tax Expense | ||
| Income Taxes Payable | ||
| Inpatient Revenue | ||
| Insurance Expense, General Liability | ||
| Insurance Expense, Malpractice | ||
| Interest Expense | ||
| Interest Income | ||
| Investments – Certificates of Deposit | ||
| Investments – Money Market | ||
| Janitorial Expenses | ||
| Lab Inventory | ||
| Land | ||
| Laundry Expense | ||
| Leasehold Improvements | ||
| Legal and Professional Expense | ||
| Licenses Expense | ||
| Loss on NSF Checks | ||
| Maintenance Expense | ||
| Meals and Entertainment Expense | ||
| Notes Payable | ||
| Notes Receivable – Current | ||
| Notes Receivable, Non-current | ||
| Office Expense | ||
| Other Current Assets | ||
| Other Current Liabilities | ||
| Other Expense | ||
| Other Income | ||
| Other Long-term Liabilities | ||
| Other Receivables | ||
| Other Revenue | ||
| Other Taxes | ||
| Outpatient Revenue | ||
| Owners Contribution | ||
| Owners Draw | ||
| Payroll Checking Account | ||
| Payroll Tax Expense | ||
| Petty Cash | ||
| Postage Expense | ||
| Prepaid Expenses | ||
| Prepaid Interest | ||
| PTO expense | ||
| Regular Checking Account | ||
| Rent Expense | ||
| Repairs and Maintenance Expense | ||
| Retained Earnings | ||
| Sales Tax Payable | ||
| Supplies Expense, Office | ||
| Supplies Inventory | ||
| Surgery Supply Inventory | ||
| SUTA Payable | ||
| Telephone & Internet Expense | ||
| Training Expense | ||
| Travel Expense | ||
| Utilities Expense | ||
| Vehicles | ||
| Wages and Salaries Expense | ||
| Wages Payable | ||
It’s that simple.Pay only when you are satisfied.
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