1) cash-A current asset account which includes currency, coins, checking accounts, and undeposited checks received from customers. The amounts must be unrestricted.
2)petty cash-A current asset account that represents an amount of cash for making small disbursements for postage due, supplies
3)temporary investments-A current asset account which contains the amount of investments that can and will be sold in the near future.
4)accounts receivable - combined amount of the debit balance in the current asset account Accounts Receivable and the credit balance in the contra asset account Allowance for Doubtful Accounts. The difference between the balances in these two accounts is an approximation of the amount of the accounts receivable that is likely to turn to cash
5)-inventory-A current asset whose ending balance should report the cost of a merchandiser's products awaiting to be sold. The inventory of a manufacturer should report the cost of its raw materials, work-in-process, and finished goods.
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