What is the normal balance for each account


The financial statements of Tootsie roll in Appendix A at the back of this book contain the following selected accounts, all in thousands of dollars.

Common stock $24,139
Accounts Payable 19,315
Accounts Receivable 28,456
Selling, Marketing, and administrative Expenses 85,705s
Prepaid Expenses 5,719
Property, plant, and equipment 321,054
Net Sales 420,110

Instuctions:

(a) What is the increase and decrease side for each account? What is the normal balance for each account?

(b) Identify the probable other account in the transaction and the effect on that account when:

(1) Accounts Receivable is decreased.
(2) Accounts payable is decreased.
(3) Prepaid Expenses is increased.

(c) Identify the other account(s) that ordinarily would be involved when:

(1) Interest Expense is increased.
(2) Property, plant, and Equipment is increased.

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Accounting Basics: What is the normal balance for each account
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