ACCOUNTING

8. Cost of stationery, ball pens, erasers, postage stamps, etc, consumed or used
9. Revenue earned by real estate brokers, insurance agencies, travel agencies, etc
10. Cost of the land (ground) where the building stands
13. The principal revenue of both the merchandising and manufacturing concerns in selling good to customers.
15. Obligations or debts payable by the business to other parties evidenced by a promissory note issued by the business
17. Coins, currencies, and cash equivalents either on hand or deposited in the bank
18. Merchandise or goods in hand and ready for sale at a profit
19. Business taxes and licenses due and payable to the government
20. Cost of trucks, delivery panels and other equipment used for transporting goods.

1. Cost of publications in the newspapers, calling cards, billboards, and propaganda thru radios and TV
2. Cost of computers, typewriters, calculators, duplicating machines
3. The allocation of the cost of certain asset like the building, office furniture and fixtures, office equipment etc. over their estimated useful life
4. Amount paid for the use of space for the store, working area or office of the business
5. Revenue earned for lending money
6. The cost of borrowing money used by the business
7. Revenue earned by apartment or condominium owners, building lessors, and market stall lessors
11. Cost of the building owned and being used by the business
12. Long-term obligations or debts payable by the business to a bank or other financial institutions, secured by certain assets of the business
14. Obligations or debts collectible from customers for services rendered or merchandise sold to them on credit
16. Amount paid for the services of employees working in the firm