I need some help with accounting...please!?

I have a list of words... I know where some go under... but some i am not sure of... can anyone help me place them either on:
Assets - Current Assets - Fixed Assets - Other Assets
Liabilities - Short Term and Long Term
Capital - Income - and Expenses

Account Receivable (i hope i'm not wrong and this would be Assets?)
Banks (Assets?)
Accounts Payable (not sure?)
Merchandise (not sure?)
Building (Assets?)
Tax Payable (not sure?)
FICA
FOTA
Unemployment Fedaral Tax
Unemployment Sale Tax
Equipment
Furniture
Warranty Depossits
Sales
Foreing Sale
Local Sales
Owners Equity
and wold Ron's Capital go under owners equity??
owner Drawing
Cost of Sales
Computer Equipment
Salaries
Over time
Rent Expense
Insurance Expense
Electricity Expense
Misc. Expense
Gas Expense
Office Suplies Expense
Cleaning Expense
Morgage
Interest to Pay

PLEASE!!!!!!!! I REALLY NEED HELP WITH THIS... I'M SORT OF LOST.. I'VE BEEN READING AND READING AND CAN'T GET THROUG IT ALL :'(

I hope this info will be helpful. I know the list is long but what can we do. Here I go:

Account Classification Balance Statement
Acc. Receiv. Current Asset debit Balance Sheet
Acc. Pay Current Liability Credit Balance Sheet
Merchandise Current asset/ Debit Balance Sheet/
Inventory Cost of merchandise Income State
Sold

Buildings /Fixed Asset / Debit/ Balance Sheet
Tax Payable/ liability
FICA/ Current liability/ Credit. /Balance Sheet
Federal Unemployment Tax payable/ Current Liabl/ Credit / Balance Sheet
Equipment/ Fixed Asset/ Debit/ Balance Sheet
Furniture/ Fixed Asset/ Debit/ Balance Sheet
Sales/ Revenue from Sales/ Credit / Income Statement
*Foreign Sales/ Local Sales are the same as sales as long as you are receiving money. If you owe money they will go on the debit side.
Owners equity is the name of the account and it goes in the balance sheet. Remember:
Assets= Liabilities+ Owners Equity
And yes Ron's Capital will go under owners equity.
Onwners Drawing will also go into owners equity.
Cost of Merchandise Sold/ Cost of merchandise (goods sold)/ Debit/ Income Statement
Computer Equip/ Assets/ Debit/ Balance Sheet
Salaries Expense/ operating Expense/ Debit / Income State.
Salaries Payable/ Current liability/ Credit/ Balance Sheet
Rent Expense/ Operating Expense/ Debit / income Statement
Insurance exp, Electricity exp, Misc. Exp, Gas exp, and office supplies exp are the same as rent expense.
Interest expense/Other Expense/ Debit / Income Statement

Hopefully you understand what an asset or a liability is. For definitions just review your book it won't be that difficult, but getting to know where every account goes it is. Don't hesitate you will get used to it, just practice and good luck!!!!.

Banks FIXED ASSET
Accounts Payable CURRENT LIABILITIES
Merchandise CURRENT ASSETS
Building FIXED ASSETS
Tax Payable CURRENT LIABILITIES
FICA EXPENSE
FOTA EXPENSE
Unemployment Fedaral Tax EXPENSE
Unemployment Sale Tax CURRENT LIABILITIES
Equipment FIXED ASETS
Furniture FIXED ASETS
Warranty Depossits LIABILITY
Sales INCOME
Foreing Sale INCOME
Local Sales INCOME
Owners Equity CAPITAL
and wold Ron's Capital CAPITAL
owner Drawing CAPITAL
Cost of Sales EXPENSE
Computer Equipment FIXED ASETS
Salaries EXPENSE
Over time EXPENSE
Rent Expense EXPENSE
Insurance Expense EXPENSE
Electricity Expense EXPENSE
Misc. Expense EXPENSE
Gas Expense EXPENSE
Office Suplies Expense EXPENSE
Cleaning Expense EXPENSE
Morgage LONG TERM LIABILITIES
Interest to Pay EXPENSE