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  • Interest: Financial Assets Cash and Cash Equivalents Prepaid Receivables Investments Cash Surrender Value Sinking Fund

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    Angela Viernes
    22 Ansichten2 Seiten
    This document defines and provides examples of various types of financial and non-financial assets and liabilities that may appear on a company's balance sheet. It includes common financial assets such as cash, receivables, investments, and sinking funds. Non-financial assets include inventory, property and equipment, intangible assets, and prepaid expenses. The document also outlines financial liabilities including accounts payable, bonds payable, and deferred revenue, as well as non-financial liabilities such as warranty obligations, taxes payable, and deferred tax liabilities.

    Originalbeschreibung:

    DRILL FOR FINANCIAL ACCOUNTING

    Originaltitel

    FINACC22B

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    This document defines and provides examples of various types of financial and non-financial assets and liabilities that may appear on a company's balance sheet. It includes common financial assets such as cash, receivables, investments, and sinking funds. Non-financial assets include inventory, property and equipment, intangible assets, and prepaid expenses. The document also outlines financial liabilities including accounts payable, bonds payable, and deferred revenue, as well as non-financial liabilities such as warranty obligations, taxes payable, and deferred tax liabilities.

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    22 Ansichten2 Seiten

    Interest: Financial Assets Cash and Cash Equivalents Prepaid Receivables Investments Cash Surrender Value Sinking Fund

    Hochgeladen von

    Angela Viernes
    This document defines and provides examples of various types of financial and non-financial assets and liabilities that may appear on a company's balance sheet. It includes common financial assets such as cash, receivables, investments, and sinking funds. Non-financial assets include inventory, property and equipment, intangible assets, and prepaid expenses. The document also outlines financial liabilities including accounts payable, bonds payable, and deferred revenue, as well as non-financial liabilities such as warranty obligations, taxes payable, and deferred tax liabilities.

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    © All Rights Reserved
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    von 2

    FINANCIAL ASSETS

    Cash and cash


    equivalents
    Prepaid Interest
    Receivables
    Investments
    Cash Surrender Value
    Sinking fund

    Accounts Receivables

    Interest Receivables
    Notes Receivables

    Allowance for bad debts


    Investment in Equity

    Investment in Subsidiary

    Investment in Bonds
    instruments

    Investment in Associate
    sum of money the policyholder will receive if his policy is voluntarily
    terminated before its maturity or the insured event occurs.
    means of repaying funds that were borrowed through a bond issue. The
    issuer makes periodic payments to a trustee who retires part of the issue
    by purchasing the bonds in the open market.

    NON-FINANCIAL ASSETS
    Inventory
    Biological Assets
    PPE
    Intangible Assets
    Prepaid Rent
    Claims for tax refund
    Deferred tax assets
    Gold bullion

    claiming back overpaid tax


    taxes paid or carried forward but not yet
    recognized in the income statement

    FINANCIAL LIABILITIES
    Payable

    Accrued Interest Expense


    Finance lease liability
    Security deposit
    Redeemable Preference
    Shares
    Stock Appreciation Rights
    Payable

    Accounts Payable
    Notes Payable
    Utilities Payable
    Cash Dividends Payable
    Bonds Payable
    Discount on Bonds Payable
    Interest Payable
    Capital lease
    Mandatory redemption
    bonus to employee if the company performs well financially.
    It resemble employee stock options in that the
    holder/employee benefits from an increase in stock price
    but differ from options in that the holder/employee does not
    have to purchase but just receive the amount of the
    increase in cash or stock.

    NON-FINANCIAL LIABILITIES
    Advances from customers
    Unearned Rent
    Warranty obligations
    Provision for warranty
    Unearned interest on
    receivable
    Property dividends payable
    SSS contribution payable
    PHILHEALTH contribution
    payable
    Income tax payable
    Deferred tax liabilities

    Prepayments , unearned
    Service liability

    Not delivery of cash


    Contribution payable

    Not contract
    temporary differences between the company's
    accounting and tax carrying values

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