Because traditional accounting methods have called for the use of full account titles in journal en-tries and financial statements, the text and solutions keep abbreviations to a minimum. However, computerized accounting programs and working papers present significant space constraints, and students' handwriting differs considerably in size. As a result, many instructors have requested a list of suggested abbreviations for account titles. Please bear in mind that there is no standard list of ab-breviations; these are suggestions only. Account titles that are not included in this list are generally short enough to be written out in full.

Chapters 1-13

Accounts Payable	Accts. Pay. or A/P
Accounts Receivable	Accts. Rec. or A/R
Accumulated Depreciation, Equipment	Accum. Deprec., Equip.
Depreciation Expense, Equipment	Deprec. Exp., Equip.
N. L. Clark, Capital	N. L. Clark, Cap.
N. L. Clark, Drawing	N. L. Clark, Draw.
Employees' Bond Deduction Payable	Empl. Bond Ded. Pay.
Employees' Federal Income Tax Payable	Empl. Fed. Inc. Tax Pay.
Employees' Medical Insurance Payable	Empl. Med. Ins. Pay.
Employees' Union Dues Payable	Empl. Union Dues Pay.
Federal Unemployment Tax Payable	Fed. Unemp. Tax Pay.
FICA Tax Payable	FICA Tax Pay.
Interest Expense	Int. Exp.
Interest Income	Int. Inc.
Interest Payable	Int. Pay.
Miscellaneous General Expense	Misc. Gen. Exp.
Miscellaneous Selling Expense	Misc. Sell. Exp.
Prepaid Insurance, Workers' Compensation	Prepaid Ins., Workers' Comp.
State Unemployment Tax Payable	State Unemp. Tax Pay.
Workers' Compensation Insurance Expense	Workers' Comp. Ins. Exp.

Chapters 14-26

Accounts Receivable	Accts. Rec. or A/R
Allowance for Doubtful Accounts	Allow. for Doubt. Accts.
Bad Debts Expense	Bad Debts Exp.
Bad Debts Recovered	Bad Debts Recov.
Bonds Payable	Bonds Pay.
Common Stock	Com. Stk.
Common Stock Subscribed	Com. Stk. Subs.
Discount on Bonds Payable	Disct. on Bonds Pay.
Discount on Notes Payable	Disct. on Notes Pay.
Discount on Preferred 8 Percent Stock	Disct. on Pref. 8% Stk.
Dividends Payable	Dividends Pay. or Div. Pay.
Finished Goods Inventory	Fin. Goods Inv.
Gain on Disposal of Plant and Equipment	Gain on Disp. of Plant and Equip.
Gain on Redemption of Bonds	Gain on Redemp. of Bonds
Gain on Sale of Sinking Fund Investments	Gain on Sale of Sink. Fund Inv.
Income Tax	Inc. Tax
Income Tax Payable	Inc. Tax Pay.
Interest Expense	Int. Exp.
Interest Income	Int. Inc.
Interest Payable
Loss on Disposal of Plant and Equipment	Loss on Disp. of Plant and Equip.
Loss on Redemption of Bonds	Loss on Redemp. of Bonds
Loss on Sale of Sinking Fund Investments	Loss on Sale of Sink. Fund Inv.
Notes Payable	Notes Pay.
Notes Receivable	Notes Rec.
Organization Costs	Org. Costs
Paid-in Capital from Donations	Paid-in Cap. from Donations
Paid-in Capital in Excess of Stated Value	Paid-in Cap. in Excess of Stated Val.
Preferred 8 Percent Stock	Pref. 8% Stk.
Premium on Bonds Payable	Prem. on Bonds Pay.
Premium on common Stock	Prem. on Com. Stk.
Premium on Preferred 12 Percent Stock	Prem. on Pref. 12% Stk.
Purchases Discounts Lost	Purch. Disct. Lost
Raw Materials Inventory	Raw Mat. Inv.
Raw Materials Purchases	Raw Mat. Purch.
Retained Earnings	Ret. Earn.
Retained Earnings Appropriated for Building	Ret. Earn. Appr. for Bldg.
Retained Earnings Appropriated for Contingencies	Ret. Earn. Appr. for Contin.
Sinking Fund Cash	Sink. Fund Cash
Sinking Fund Income	Sink. Fund Inc.
Sinking Fund Investments	Sink. Fund Inv.
Subscriptions Receivable, Common Stock	Sub. Rec., Com. Stk.
Subscriptions Receivable, Preferred Stock	Sub. Rec., Pref. Stk.
Stock Dividend Distributable	Stk. Divd. Distr.
Work-in-Process Inventory	Work-in-Proc. Inv.