Accounting Study Guide

U.S. GAAP Codification IFRS International Standards Accounting Topics


Examples of Liability Accounts


U.S. GAAP Codification IFRS Accounting Terms,  Accounting Jobs
Principles of Accounting Intermediate Accounting Advanced Accounting
Accounting Standards ASC Accounting by Topic,  Accounting Textbooks



Financial Statements Overview

 
Liabilities

Current Liabilities
 
Current liabilities include liabilities that are expected to be paid within a year from the balance sheet date.
 
   Accounts payable (due within a year from the balance sheet date)
   Notes payable (due within a year from the balance sheet date)
   Short-term borrowings
   Salaries payable
   Income taxes payable
   Sales taxes payable
   Current maturities of long-term debt (due within a year from the balance sheet date)
   Other current liabilities
  
 
Long-Term Liabilities
 
Long-term liabilities include liabilities that are expected to be paid after a year from the balance sheet date.
 
   Bonds payable
   Long-term notes payable (due after a year from the balance sheet date)
   Long-term borrowings


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U.S. GAAP Codification
International Financial Reporting Standards (IFRS)
 
Accounting Topics
Inventory Valuation Methods
Depreciation Methods
Revenue Recognition Principle
Accrual Basis vs. Cash Basis Accounting
Basics of Journal Entries
Ratios for Financial Statement Analysis
Overview of Financial Statements









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