Balance Sheet Classifications - Ch 4
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23 Sept 2025
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39 Terms
Accounts payable
Current Liabilities
Accounts receivable
Current Assets
Accrued pension cost
Long-term Liabilities
Accumulated depreciation - buildings
Property, Plant, and Equipment
Accumulated depreciation - machinery
Property, Plant, Equipment
Unrealized holding pain on securities
Accumulated other comprehensive income
Additional paid in capital - common stock
Contributed Capital
Additional paid in capital - preferred stock
Contributed Capital
Allowance for doubtful accounts
Current Assets
Bond sinking fund
Long-term Investments
Bonds payable (due 2027)
Long-term Liabilities
Buildings
Property, Plant, Equipment
Cash
Current Assets
Common stock, $10 par
Contributed Capital
Deferred tax payable
Other Liabilities
Discount on bonds payable
Long-term Liabilities
Dividends payable
Current Liabilities
Finished goods inventory
Current Assets
Cash surrender value of life insurance
Long-term Investments
Equipment
Property, Plant, and Equipment
Income taxes payable
Current Liabilities
Inventory
Current Assets
Investment in D (Available for sale securities)
Long-term investments
Marketable securities
Current Assets
Patents
Intangible Assets
Preferred stock, $50 par
Contributed Capital
Retained earnings
Retained Earnings
Trademarks
Intangible Assets
Treasury stock (par value)
Contributed Capital
Wages payable
Current Liabilities
Current Income tax payable
Current Liabilities
Interest payable
Current Liabilities
Investment (Available for sale securities)
Long-term Investments
Machinery
Property, Plant, and Equipment
Accumulated amortization patents
Intangible Assets
Accumulated other comprehensive income
Accumulated Other Comprehensive Income
Raw materials inventory
Current Assets
Work in Process inventory
Current Assets
Prepaid insurace
Current Assets