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Study sets matching "accounting balance sheet accounts"

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Study sets matching "accounting balance sheet accounts"

balance sheet accounts
Bilanz
Konto
Aktiva
Passiva
balance sheet
account
assets
liabilities
Bilanz
balance sheet
Konto
account
13 terms
Accounting (Balance Sheet)
Financial position of an individual or…
Accounting
Examples of money flow
GAAP
Total value of items owned - total owed to creditors = person…
- Process of recording, analyzing, and interpreting the econo…
- Payment received by customers (debtors)... - Payments made by…
General Accepted Accounting Principles are rules which accoun…
Financial position of an individual or…
Total value of items owned - total owed to creditors = person…
Accounting
- Process of recording, analyzing, and interpreting the econo…
54 terms
Financial accounting. Balance sheet
balance sheet
assets
liabilities
shareholders' equity ... own capital
баланс
активы
пассивы
акционерный / собственный капитал
balance sheet
баланс
assets
активы
43 terms
Intermediate Accounting Balance Sheet Accounts
Trading debt investments
Hold to maturity debt investments
Treasury stock
Common Stock
Currents Asset
Long Term Assets
Contra SE
SE
Trading debt investments
Currents Asset
Hold to maturity debt investments
Long Term Assets
43 terms
Intermediate Accounting Balance Sheet Accounts
Trading debt investments
Hold to maturity debt investments
Treasury stock
Common Stock
Currents Assets
Long Term Assets
Contra SE
SE
Trading debt investments
Currents Assets
Hold to maturity debt investments
Long Term Assets
78 terms
Financial Accounting - Balance sheet
Financial accounting system
The three categories business activiti…
Financing activities
Investing activities
Used to record, summarize, and report the activities (transac…
1. Financing activities... 2. Investing activities... 3. Operating…
activities associated with raising money to pay for operation…
activities associated with buying and selling items used to o…
Financial accounting system
Used to record, summarize, and report the activities (transac…
The three categories business activiti…
1. Financing activities... 2. Investing activities... 3. Operating…
39 terms
Primary Balance Sheet Accounts
Cash
Marketable Securities (short term inve…
Accounts Receivable
Notes Receivable - short term
Current Asset
Current Asset
Current Asset
Current Asset
Cash
Current Asset
Marketable Securities (short term inve…
Current Asset
18 terms
Accounting 1010 Balance Sheet Accounts
Cash
Accounts Receivable
Allowance for Doubtful Accounts
Inventory
Current Asset/ Asset
Current Asset/ Asset
Current Asset/ Asset
Current Asset/ Asset
Cash
Current Asset/ Asset
Accounts Receivable
Current Asset/ Asset
20 terms
Classification of Balance Sheet Accounts
capital stock
intangible assets
current liabilities
current liabilities
preferred stock
goodwill
wages payable
trade accounts payable
capital stock
preferred stock
intangible assets
goodwill
20 terms
Classification of Balance Sheet Accounts
capital stock
intangible assets
current liabilities
current liabilities
preferred stock
goodwill
wages payable
trade accounts payable
capital stock
preferred stock
intangible assets
goodwill
27 terms
Balance Sheet Accounts
Cash
Supplies
Accounts Receivable
Notes Receivable
Current Asset... Cash... Less: Cash restricted
Current Asset
Current Asset... Accounts Receivable... Less: Allowance for doubt…
Current Asset
Cash
Current Asset... Cash... Less: Cash restricted
Supplies
Current Asset
23 terms
Balance Sheet Accounts
Short term investments
Cash
Notes receivable
Inventory
Assets
Assets
Assets
Assets
Short term investments
Assets
Cash
Assets
43 terms
Balance Sheet Accounts
Cash
Petty Cash
Accounts Recievable
Notes Recievable
Asset
Asset
Asset
Asset
Cash
Asset
Petty Cash
Asset
62 terms
Financial Accounting. Balance Sheet
balance sheet
assets
liabilities
shareholders' equity / own capital
баланс
активы
пассивы
акционерный / собственный капитал
balance sheet
баланс
assets
активы
16 terms
Balance Sheet Accounts
Cash
Accounts Receivable
Allowance for Uncollectible Accounts R…
Inventory
...
Asset. Services/goods delivered on account. Customers owe you…
Contra-Asset. (Allowance for Bad Debt) Management's Estimate…
Asset. Goods or services that will be sold for a profit.
Cash
...
Accounts Receivable
Asset. Services/goods delivered on account. Customers owe you…
9 terms
Balance sheet accounts
Asset 1
Asset 2
Asset 3
Liability 1
111 cash
112 accounts receivable
121 equipment
211 accounts payable
Asset 1
111 cash
Asset 2
112 accounts receivable
25 terms
Accounts and balance sheets
The Trial Balance prepared by the bokk…
The accountant creates a Profit and Lo…
The accountant creates a Balance sheet
A profit and Loss Account
Пробный баланс подготовленный бухгалтером
Бухгалтер создает отчет о прибылях и убытках
Бухгалтер создает бухгалтерский баланс
Счет прибылей и убытков
The Trial Balance prepared by the bokk…
Пробный баланс подготовленный бухгалтером
The accountant creates a Profit and Lo…
Бухгалтер создает отчет о прибылях и убытках
26 terms
Classified Balance Sheet Accounts
assets
cash
short-term investments
receivables
1. current assets... 2. long-term investments... 3. property, plant…
current asset
current asset
current asset
assets
1. current assets... 2. long-term investments... 3. property, plant…
cash
current asset
19 terms
Accounting - Balance Sheet
Idicactor
Liquidity definition
Stability
Profitability
Measuring that expresses profitability liquidity or stability
Refers to a buisness' ability to meet short term debts as the…
Refers to business' ability to meet its long term obligations…
Refers to buissness'
Idicactor
Measuring that expresses profitability liquidity or stability
Liquidity definition
Refers to a buisness' ability to meet short term debts as the…
47 terms
Balance Sheet Accounts
Cash
cash equivalents
short-term investments
accounts receivable
Current asset, listed first
current asset, commercial paper, money market funds, U.S. tre…
current asset, includes short-term marketable securities
current assets
Cash
Current asset, listed first
cash equivalents
current asset, commercial paper, money market funds, U.S. tre…
73 terms
Balance Sheet Accounts
investments in marketable securities
discount on bonds payable (bonds due i…
additional paid in capital on common s…
accounts recievable
current asset
long term liability- contra account
contributed capital
current asset
investments in marketable securities
current asset
discount on bonds payable (bonds due i…
long term liability- contra account
20 terms
Classification of Balance Sheet Accounts
capital stock
intangible assets
current liabilities
current liabilities
preferred stock
goodwill
wages payable
trade accounts payable
capital stock
preferred stock
intangible assets
goodwill
20 terms
Classification of Balance Sheet Accounts
capital stock
intangible assets
current liabilities
current liabilities
preferred stock
goodwill
wages payable
trade accounts payable
capital stock
preferred stock
intangible assets
goodwill
50 terms
Classification of balance sheet accounts
Preferred Stock
Goodwill
Salaries and wages payable
Accounts payable
Stockholders Equity: Capital Stock
Assets: Intangible Assets
Liabilities: Current Liabilities
Liabilities: Current Liabilities
Preferred Stock
Stockholders Equity: Capital Stock
Goodwill
Assets: Intangible Assets
41 terms
Chart of Accounts-Balance Sheet
Cash
Petty Cash
Accounts Receivable
Notes Receivable
Assets
Assets
Assets
Assets
Cash
Assets
Petty Cash
Assets
15 terms
Accounting Balance Sheet Terms
Company Name // Balance Sheet // Date
Assets
Current Assets
Cash
Write out the header
An asset is a resource with economic value that an individual…
Cash and other assets that are expected to be converted to ca…
Bills, coins, bank balances, money orders, and checks. The mo…
Company Name // Balance Sheet // Date
Write out the header
Assets
An asset is a resource with economic value that an individual…
13 terms
Accounting balance sheet classification
Debt Investments
Treasury Stock
Common Stock
Dividends Payable
Current Asset
Stockholders Equity
Stockholders Equity
Current Liability
Debt Investments
Current Asset
Treasury Stock
Stockholders Equity
23 terms
common balance sheet accounts
cash
marketable securities
accounts receivable
inventory
asset
asset
asset
asset
cash
asset
marketable securities
asset
35 terms
Intermediate Balance sheet accounts
Cash
Trading securities
Notes receivable
Accounts receivable
Current assets, column 3
Current assets, column 3
Current assets, column 3
Current assets, column 2
Cash
Current assets, column 3
Trading securities
Current assets, column 3
16 terms
Financial Accounting - balance sheet
1. Measure company's performance... 2. Va…
1. company owns exclusive right to ass…
1. held for sale or consumption during…
the period of time between creating or…
Purposes of balance sheet
Criteria for asset
criteria for current asset
operating cycle
1. Measure company's performance... 2. Va…
Purposes of balance sheet
1. company owns exclusive right to ass…
Criteria for asset
75 terms
Financial Accounting - Balance sheet
Financial accounting system
The three categories business activiti…
Financing activities
Investing activities
Used to record, summarize, and report the activities (transac…
1. Financing activities... 2. Investing activities... 3. Operating…
activities associated with raising money to pay for operation…
activities associated with buying and selling items used to o…
Financial accounting system
Used to record, summarize, and report the activities (transac…
The three categories business activiti…
1. Financing activities... 2. Investing activities... 3. Operating…
15 terms
Accounting Balance Sheet Terms
Account Payable
Account Receivable
Cash
Dividends
-credit... -Liability
-Debit... -Asset
-Debit... -Asset
-Debit... -Comes out of R/E
Account Payable
-credit... -Liability
Account Receivable
-Debit... -Asset
64 terms
Balance Sheet Accounts
Cash
Short-term Investments
Accounts Receivable
Inventory
Assets
Assets
Assets
Assets
Cash
Assets
Short-term Investments
Assets
36 terms
Balance sheet accounts
Preferred stock
Goodwill
Salaries and wages payable
Accounts Payable
Capital Stock
Intangible Assets
Current Liabilities
Current Liabilities
Preferred stock
Capital Stock
Goodwill
Intangible Assets
43 terms
balance sheet accounts
cash
short term investments
held to maturity
trading
current assest
current asset
s t investment current asset
s t investment current asset
cash
current assest
short term investments
current asset
16 terms
Balance Sheet Accounts
A/R
Inventory
PP Expenses
Short Term Investment
(current) Assets
(current) Assets
(current) Assets
(current) Assets
A/R
(current) Assets
Inventory
(current) Assets
25 terms
balance sheet accounts
cash
cash equivalents
inventory
prepaid expenses
money or any instrument that banks will accept
investments for 90 days or less, with no risks
items help only for sale to the customer
the company pays in advance before a service is provided
cash
money or any instrument that banks will accept
cash equivalents
investments for 90 days or less, with no risks
21 terms
Balance sheet Account classification
Debt investment
Treasury Stock
Common Stock
Dividends Payable
If the debt investment (bonds) is readily marketable and held…
If the company accounts for the treasury stock on the cost ba…
Stockholders' equity.
Current liability.
Debt investment
If the debt investment (bonds) is readily marketable and held…
Treasury Stock
If the company accounts for the treasury stock on the cost ba…
24 terms
Accounting Balance Sheet
What is the time-frame for current ass…
Name all the key assets.
Name all the key liabilities.
Name all the key equities.
less than a year
cash; short-term investments; accounts receivable; prepaid ex…
revolver; accounts payable; accrued expenses; deferred revenu…
common stock & additional paid-in capital; treasury stock; re…
What is the time-frame for current ass…
less than a year
Name all the key assets.
cash; short-term investments; accounts receivable; prepaid ex…
18 terms
Classification of Balance Sheet Accounts
Prepaid insurance
Stock owned in affiliated companies
Unearned subscriptions revenue
Advances to suppliers
Current asset
Investments or Other assets.... This item should appear in a not…
Current liabilities or Long-term liabilities.
Current asset
Prepaid insurance
Current asset
Stock owned in affiliated companies
Investments or Other assets.... This item should appear in a not…
22 terms
Business Accounting - Balance Sheets
The Accounting Process
Source Documents
Recording
Reporting
1) Source Documents... 2) Recording... 3) Reporting... 4) Advice
The first accounting process.... - Provides evidence that the tr…
The second accounting process.... - Sorting, classifying and sum…
The third accounting process.... - Takes information from the ac…
The Accounting Process
1) Source Documents... 2) Recording... 3) Reporting... 4) Advice
Source Documents
The first accounting process.... - Provides evidence that the tr…
11 terms
Balance Sheet Pension Accounting
Contributions je
Funded Status
FV of PA > PBO
FV of PA < PBO
Dr. Pension Asset/Liability ... Cr. Cash
FV of PA ... <PBO> ... = Funded Status
Overfunded
Underfunded
Contributions je
Dr. Pension Asset/Liability ... Cr. Cash
Funded Status
FV of PA ... <PBO> ... = Funded Status
16 terms
Accounting Balance Sheet
Cash
Notes Receivable
Accounts Receivable
Merchandise Inventory
Current Asset
Current Asset
Current Asset
Current Asset
Cash
Current Asset
Notes Receivable
Current Asset
54 terms
Financial accounting. Balance sheet
balance sheet
assets
liabilities
shareholders' equity ... own capital
баланс
активы
пассивы
акционерный / собственный капитал
balance sheet
баланс
assets
активы
54 terms
Financial accounting. Balance sheet
balance sheet
assets
liabilities
shareholders' equity ... own capital
баланс
активы
пассивы
акционерный / собственный капитал
balance sheet
баланс
assets
активы
11 terms
Accounting: Balance Sheet
Current Asset
Fixed Asset
Depreciation
Current Liability
Asset that can or will be converted into cash within a year
Asset with long-term use or value, such as land, buildings, a…
Accounting method for distributing the cost of as asset over…
Debt that must be paid within a year
Current Asset
Asset that can or will be converted into cash within a year
Fixed Asset
Asset with long-term use or value, such as land, buildings, a…
13 terms
Accounting-Balance Sheet
Current Assets
Non-Current Assets
Property, Plant & Equipment
Intangible Assets
Cash, cash equivalent, short-term investments, receivables, s…
Bonds, common stock, long term notes, land held for future us…
Land, Building, machinery, furniture, equipment and depreciat…
Patents, Copy rights, Franchise, Goodwill, Trademark, Trade n…
Current Assets
Cash, cash equivalent, short-term investments, receivables, s…
Non-Current Assets
Bonds, common stock, long term notes, land held for future us…
20 terms
Balance sheet accounts
Preferred stock
Godwill
salaries and wages payable
accounts payable
capital stock
intangible asset
current liability
current liability
Preferred stock
capital stock
Godwill
intangible asset
52 terms
Balance Sheet Accounts
Cash on hand
Cash in bank
Temporary investments in marketable se…
Notes Receivable (short term)
Asset (Current)
Asset (Current)
Asset (Current)
Asset (Current)
Cash on hand
Asset (Current)
Cash in bank
Asset (Current)
65 terms
Balance Sheet Accounts
Cash
Cash Equivalents
Accounts Receivable
Notes Receivable
current assets
current assets
current assets
current assets
Cash
current assets
Cash Equivalents
current assets
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