Home > Accounting > Instruction: Indicate the normal balance of the account (DR for debit CR for credit), and in what financial statement (whether SFP for Statement of Financial Position or SCI for Statement of Comprehensive Income) the account name should appear. Account Name DR or CR SFP or SCI Example: Cash in Bank DR SFP Accrued salary payable Freight-in Miscellaneous expense Withholding tax payable Net income summary Land Input tax Taxes and licenses expense Depreciation expense Bank loan payable Interest income Accrued interest income Income tax Freight-out Net VAT payable Trading securities Notes payable Notes receivable Sales return and allowances Gain on sale of capital asset