Accounting Ch 4.3

Cash and Cash Equivalents

Current Asset

Short-term investments

Current Asset

Accounts Receivable

Current Asset

Inventories

Current Asset

Prepaid Expenses

Current Asset

Debt investment

Current Asset

Notes Receivable

Current Asset

Investments in securities

long-term investment

Stock investments

Long-term investment

Investment in real estate

Long-term investment

Land and land improvements

PPE

Equipment

PPE

Less: Accumulated Depreciation - (of any kind)

PPE

Buildings

PPE

Machinery and Equipment

PPE

Molds, cores, and rings

PPE

Patents

Intangible Asset

Goodwill

Intangible Asset

Film library

Intangible Asset

Customer Lists

Intangible Asset

Cable TV franchises

Intangible Asset

Sports Franchises

Intangible Asset

Brands/Trademarks

Intangible Asset

Notes Payable

Current Liabilites OR Long-term liabilities (could be both)

Accounts Payable

Current Liabilites

Unearned Service Revenue

Current Liabilities

Salaries and Wages Payable

Current Liabilities

Interest Payable

Current Liabilities

Mortgage Payable

Long-term liability

Owner’s Capital

Owner’s Equity

Current maturities of long-term debt

Current Liabilites

Income Taxes Payable

Current Liabilites

Long-term debt

Long-term liability

Deferred Income Taxes

Long-term liabilities

Common Stock x amount of shares

Stockholder’s Equity

Retained Earnings

Stockholder’s Equity