Intermediate Acct. Chapters 4-5

current asset

cash

current asset

short term marketable securities

current asset

accounts receivable

current contra-asset

allowance for doubtful accounts

inventory asset

raw materials

inventory asset

work in process

inventory asset

finished goods

asset

prepaid insurance

long-term investment

bond sinking fund

long-term investment

investment in available-for-sale stock

PPE asset

land

PPE asset

buildings

PPE asset

machinery and equipment

PPE contra-asset

depreciation on buildings

PPE contra-asset

depreciation on machinery and equipment

intangible asset

patents (net)

current liability

notes payable

current liability

accounts payable

current liability

interest payable

current liability

wages payable

current liability

dividends payable

current liability

income taxes payable

current liability

unearned rent

long-term liability

bonds payable (beyond a year)

long-term contra-liability

discount on bonds payable

long-term liability

accrued pension cost

other liabilities

deferred taxes payable

contributed capital

preferred stock, $xxx par

contributed capital

common stock, $xxx par

contributed capital

additional pain-in capital on preferred stock

contributed capital

additional paid-in capital on common stock

own section under SE

retained earnings

accumulated other comprehensive income (AOCI)

unrealized value of available-for-sale stock