FABM-ELEMENTS-OF-SFP

CA

Cash

CA

Cash Equivalent/Checks

CA

Accounts Receivable

CA

Allowance for Doubtful Accounts (-)

CA

Credit sales

CA

Sales in Account

CA

Accrued Revenue

CA

Merchandise/Inventory

CA

Prepaid Asset/Expenses/Insurance

CA

Marketable Securities

CA

Supplies

NCA

Tangible Fixed Assets (Capital Assets)

NCA

Property, Plant, Equipment

NCA

land

NCA

land improvements (depreciates: parking lots, pavements)

NCA

Furniture and Fixtures

NCA

Equipment

NCA

Delivery Truck

NCA

Buildings

NCA

Intangible Fixed Assets

NCA

Patent

NCA

Trademarks

NCA

Intellectual Property

NCA

Copyrights

NCA

Investment Properties

NCA

Biological Asset (plants and animals)

NCA

Investment in Associate (investment in other companies)

NCA

Equity Securities

NCA

Deferred Expenses (cost was incurred, but has not yet been consumed)

NCA

Prepaid Insurance (Long Term)

NCA

Accumulated Depreciation (-)

CL

Accounts Payable/Trade Payable

CL

Notes Payable (Short Term)

CL

Rent Payable

CL

Utilities Payable

CL

Dividends Payable

CL

Salaries Payable

CL

Accrued Salaries Payable

CL

Current/Payroll Taxes

CL

Withholding Tax Payable

CL

Licenses Payable

CL

Unearned Revenue

CL

Accrued Expenses

NCL

Notes Payable (Long Term)

NCL

Bonds Payable (written certificate)

NCL

Lease Obligations

NCL

Mortgage Payable

NCL

Contingent Liabilities

NCL

Deferred Income Tax Payable

NCL

Loan Payables

OE

Capital

OE

Withdrawal (-)

Asset

Investment