Q5SE

Question

For each account listed, identify the category in which it would appear on a classified balance sheet. a. Office Supplies b. Interest Payable c. Retained Earnings d. Copyrights e. Land f. Accumulated Depreciation—Furniture g. Land (held for long-term investment purposes) h. Unearned Revenue i. Notes Payable (due in six years)

Step-by-Step Solution

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Answer

Accounts

Category

a

Current Assets

b

Current Liabilities

c

Stockholders’ Equity

d

Intangible Assets

e

Property, Plant, and Equipment

f

Property, Plant, and Equipment

g

Long-term Investments

h

Current Liabilities

i

Long-term liabilities

1Step 1: Explanation on Current Assets

Current assets are those assets which can be converted into cash within a year or within an operating cycle. It includes office supplies, accounts receivable, cash, inventory etc.

2Step 2: Explanation on Current Liabilities

Current liabilities are the obligations that are required to be paid within a year or within an operating cycle. It includes unearned revenue, accounts payable, interest payable, etc. 

3Step 3: Explanation on Stockholders’ Equity

Stockholders’ equity represents the claims of the stockholders on the assets of the business. It includes common stock, retained earnings, etc.

4Step 4: Explanation on Intangible Assets

Intangible assets are the assets which do not have physical existence, but it is valuable due to its special rights. It includes patents, copyrights, goodwill etc. 

5Step 5: Explanation on Property, Plant and Equipment

Property, plant and equipment are the assets which are used in the operations of the business. It includes land, building, equipment, furniture, etc. 

6Step 6: Explanation on Long term Investments

Long term investments are assets that are held for long term investment purposes. It includes the investments and stocks held for longer term.