 if there's multiple owners in a partnership that's actually more complex in some ways than a corporation because you know they might have different capital accounts it's not all the same corporations try to standardize everything or they do standardize everything with common stock instead of like breaking out separate accounts on the income state or the balance sheet like is done in a partnership so then we've got the revenue accounts income accounts they are on the income statement now cost of goods sold being the major expense account if you sell inventory and then the advertising and other expenses the expenses usually be in the largest category of accounts down below and so there is that now in terms of what kind of accounts are going to be setting up notice like for example on the expense accounts you often have a lot more kind of this is one area where people do more customization do you want to have like one utility account that's going to be taking up the telephone and the gas and the electric