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  • CLASSIFICATION

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    Ma. Alessandra Bautista
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    This document defines cash and cash equivalents and categorizes them as either current assets or non-current assets. It lists examples of current assets such as cash, accounts receivable, and inventory. Non-current assets include property, plant and equipment, goodwill, and long-term investments. Current liabilities consist of short-term obligations like accounts payable and notes payable within 12 months. Non-current liabilities comprise of long-term debt like bonds payable.

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    This document defines cash and cash equivalents and categorizes them as either current assets or non-current assets. It lists examples of current assets such as cash, accounts receivable, and inventory. Non-current assets include property, plant and equipment, goodwill, and long-term investments. Current liabilities consist of short-term obligations like accounts payable and notes payable within 12 months. Non-current liabilities comprise of long-term debt like bonds payable.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    3 views1 page

    CLASSIFICATION

    Uploaded by

    Ma. Alessandra Bautista
    This document defines cash and cash equivalents and categorizes them as either current assets or non-current assets. It lists examples of current assets such as cash, accounts receivable, and inventory. Non-current assets include property, plant and equipment, goodwill, and long-term investments. Current liabilities consist of short-term obligations like accounts payable and notes payable within 12 months. Non-current liabilities comprise of long-term debt like bonds payable.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    Cash and Cash Equivalents

    Cash Cash Equivalents

    Current Assets or Non-Current Assets

    Current Assets Non-Current Assets

    ● Cash ● PPE
    ● Cash Equivalent ● Financial Assets at Fair Value through
    ● Accounts Receivable Profit or Loss
    ● Notes Receivable ● Goodwill
    ● Interest Receivable
    ● Sinking fund
    ● Inventory
    ● Prepaid Rent, Insurance ● Investment in subsidiaries
    ● Supplies ● Long term investments
    ● ● Patent

    Current Liabilities Non-Current Liabilities

    ● Accounts Payable ● Bonds Payable


    ● Notes Payable (within 12 months) ○ Premium on Bonds Payable
    ● Dividends Payable (contra account).
    ● Taxes Payable
    ●

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