Balance Sheet Classification

Paid in Capital in Excess of Par

Additional Paid in Capital

Preferred stock

Capital stock

capital stock

common stock

Accounts Receivable

Current Asset

Accrued Interest on Bond Receivable

Current Asset

Accrued Interest on Notes Receivable

Current Asset

Advances to suppliers

Current Asset

Allowance for Doubtful Accounts

Current Asset

Inventory

Current Asset

Machinery retired from use and held for sell

Current Asset

Merchandise Inventory

Current Asset

Notes Receivable

Current Asset

Office Supplies

Current Asset

Petty Cash

Current Asset

Prepaid Insurance

Current Asset

Trading Securities

Current Asset

Accrued interest on notes payable

Current Liabity

office supplies

Current Asset

trading securities

Current Asset

allowance for doubtful accounts

Current Asset

accounts receivable

Current Asset

merchandise inventory

Current Asset

prepaid insurance

Current Asset

petty cash fund

Current Asset

Prepaid insurance

Current Asset

20 Year issue bond payable that will mature within next year ( No sinking fund exists, and refund is not planned )

Current Liabilities

Accrued interest on bond payable

Current Liabilities

wages payable

Current Liabilities

trade accounts payable

Current Liabilities

current portion of long-term debt

Current Liabilities

notes payable (due next year)

Current Liabilities

taxes payable

Current Liabilities

Discount payable (Assume related to bonds payable in NO.12 )

long term liabity

Sales tax payable

Current Liabilities

Unearned rent revenue

Current Liabilities

Unearned Subscription Revenue

Current Liabilities

Accrued Interest on Bonds Payable

Current Liabilities

Accrued Vacation Pay

Current Liabilities

Current Portion of Long Term Debt

Current Liabilities

Dividends Payable

Current Liabilities

Notes Payable (due next year)

Current Liabilities

Taxes Payable

Current Liabilities

Trade Accounts Payable

Current Liabilities

Unearned Revenue

Current Liabilities

Wages Payable

Current Liabilities

Copyrights

Intangible Asset

Goodwill

Intangible Asset

Patents

Intangible Asset

goodwill

Intangible Asset

Bond Sinking Fund

Investment

Cash surrender value of life insurance

Investment

Land held for future use

Investment

bond sinking fund

Investment

Stock owned affiliated companies

Investment

cash surrender value of life insurance

investments

Premium on Bonds Payable

Long term liability

Bonds Payable

Long term liability

Discount on Bond Payable

Long term liability

premium on bonds payable

non-current liabilities

bonds payable

non-current liabilities

Preferred Stock

Owners Equity

Common Stock

Owners Equity

Additional paid In capital on Preferred stock

paid- in capital in excess par

Fully depreciated machine still in use

PPE and should appear in a note of to the F.S.

capital stock

preferred stock

Accumulated Depreciation

property, plant, and equipment

Buildings

property, plant, and equipment

Land

property, plant, and equipment

Accumulated depreciation - equipment

property, plant, and equipment

buildings

property, plant, and equipment

land

property, plant, and equipment

Deficit

Retained Earnings

Treasury Stock

Retained Earnings

Salaries the company budget shows will be paid to employees with in the next year

SHOULD NOT BE REPORTED IN THE BALANCE SHEET