1a. Balance Sheet Account Types by Category

Descrição

CPA Accounting (Framework: 5. General-Purpose Financial Statements) Mapa Mental sobre 1a. Balance Sheet Account Types by Category, criado por Winston Maxwell em 12-10-2016.
Winston Maxwell
Mapa Mental por Winston Maxwell, atualizado more than 1 year ago
Winston Maxwell
Criado por Winston Maxwell quase 8 anos atrás
10
1

Resumo de Recurso

1a. Balance Sheet Account Types by Category
  1. Current Assets
    1. Cash

      Anotações:

      • No change in "Cash" value when stated as Nominal, Market, Realizable, Present, Future Values.  All the same when it comes to cash
      1. Cash Equivalents
        1. Short-term investments
          1. Account Receivable
            1. Other Receivables
              1. Inventories
                1. Prepaids
                2. Non-Current Assets
                  1. Long-term investments
                    1. Property
                      1. Plant & Equipment
                        1. Intangibles
                          1. "Other" Assets including Long-Term Prepaids
                            1. Goodwill is by far the largest intangible in terms of dollar amount for many firms and equals the excess of the purchase price paid for another business over the market value of its net assets. Only when a firm is purchased by another is goodwill recognized in the balance sheet of the purchaser. Internally, generated goodwill is expensed.
                            2. Current Liabilities
                              1. Accounts Payable
                                1. Accrued Liabilities
                                  1. Unearned Revenue
                                    1. Income Tax Payable
                                      1. Notes Payabel
                                        1. current portion of long-term debt (the portion due within one year of the balance sheet date).
                                        2. Non-Current Liabilities
                                          1. Notes Payable
                                            1. Bonds Payable
                                              1. Lease Liabilities
                                                1. Pension Liabilities
                                                  1. Post-Retirement Healthcare Liabilities
                                                    1. Deferred Taxes

                                                    Semelhante

                                                    CPA Exam Topics and breakdown
                                                    joemontin
                                                    CPA Exam Flashcards
                                                    joemontin
                                                    CPA Exam Sample Questions Pt. 1
                                                    nedtuohy
                                                    Accounting Definitions
                                                    Tess Morris
                                                    Accounting I - Objective 2 Keller
                                                    Kathleen Keller
                                                    Exam Bank 2
                                                    Valek
                                                    Specific Order Costing
                                                    Natalie Gray
                                                    COSTING SYSTMES
                                                    Francia o
                                                    Glossary of Accounting Terms
                                                    racheloucks
                                                    Unit 4 The Accounting Cycle
                                                    a.j.hemphill
                                                    Chapter One: Introduction to Accounting
                                                    charlotte.power9